TY - JOUR AB - This paper is located within the corporate social reporting and stakeholder management literature. It is concerned with the use of the Internet as a way of communicating with stakeholders and the extent to which this communication is or is not two‐way. The evidence from the electricity industry in the UK is that the Internet is used but this use is selective and there is little true dialogue. It appears that the Internet provides an opportunity for greater corporate accountability in the future but whether this potential will be fulfilled is as yet unclear. Further research of a longitudinal nature is required to see how the Internet and more specifically corporate social or stakeholder reporting develops over time. VL - 18 IS - 3 SN - 0268-6902 DO - 10.1108/02686900310469925 UR - https://doi.org/10.1108/02686900310469925 AU - Cooper Stuart Martin PY - 2003 Y1 - 2003/01/01 TI - Stakeholder communication and the Internet in UK electricity companies T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 232 EP - 243 Y2 - 2024/04/25 ER -