Corporate social responsibility reporting: Disclosure on the internet

Khan, T 2009, 'Corporate social responsibility reporting: Disclosure on the internet', Journal of Information Systems Technology and Planning , vol. 2, no. 2, pp. 1-13.


Document type: Journal Article
Collection: Journal Articles

Title Corporate social responsibility reporting: Disclosure on the internet
Author(s) Khan, T
Year 2009
Journal name Journal of Information Systems Technology and Planning
Volume number 2
Issue number 2
Start page 1
End page 13
Total pages 13
Publisher Intellectbase International Consortium
Abstract Internet Financial reporting (IFR) has been growing at a rapid pace since the late 1990's but less is known about the growth in corporate social responsibility reporting (CSR) on the Internet. The Internet is being used at an increasing pace to access companies' financial and non financial information. The aim in this paper is to analyse the disclosure of CSR reporting on companies' websites. More specifically, the sample of 200 companies' websites analysed in this article consist of foreign companies listed on the NYSE, sub classified into regions and industries. The NYSE is the largest stock exchange in the world by dollar value of its listed companies. Literature has suggested that listing on the NYSE has a positive impact on voluntary disclosure which in the context of this article is CSR reporting. CSR reporting has been divided into two dichotomous variables for the purpose of this study: CSR Social and CSR Environmental. A consistent observation in the study is that Environmental reporting has been higher than Social reporting disclosure. The highest percentages of companies with social reporting belong to Switzerland, Guernsey and Canada. The Canadian companies also had the highest proportion of companies with environmental reporting. The national and local influences and type of industry seem to be more dominant factors influencing CSR disclosure rather than the common factor of being listed on the NYSE. This has caused for differences in the nature and scope of the elements disclosed. Due to lack of regulation and being of voluntary nature, the level of CSR disclosure is lower than other elements of Internet Financial Reporting.
Subject Financial Accounting
Keyword(s) Corporate Social Responsibility Reporting
Social
Environmental
Websites Disclosure
Copyright notice Intellectbase International Consortium 2009
ISSN 1945-5240
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