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Article
Publication date: 16 August 2022

Katherine Taken Smith and Yu-Shan (Sandy) Huang

The purpose of this study is two-fold: (1) identify shifts in prioritization of corporate social responsibility (CSR) issues and (2) identify the CSR issues in which companies are…

Abstract

Purpose

The purpose of this study is two-fold: (1) identify shifts in prioritization of corporate social responsibility (CSR) issues and (2) identify the CSR issues in which companies are currently involved, as indicated in their website communications. Corporate communications are also examined for possible variations of CSR focus between manufacturers, retailers and service firms.

Design/methodology/approach

In order to identify the CSR issues in which companies are currently involved and detect any shifts, a content analysis was conducted of the 2021 Fortune 100 company websites, specifically cataloging CSR communications. This data was compared with CSR communications on Fortune 100 company websites in 2015. CSR issues are also examined within each industry categorization: manufacturing, retail and service.

Findings

Findings indicate that companies have reduced the number of CSR issues prioritized in their website communications. In 2015, companies gave prominence to an average of seven CSR issues on their websites, today the average is three CSR issues. Today, the CSR issues prioritized most commonly are diversity and sustainability. However, these issues are prioritized by only half of the companies. Previously, the vast majority of Fortune 100 companies prioritized the same top issues. That is not the case today. This shift may suggest that companies are narrowing their focus to fewer CSR issues, perhaps those that align with company goals.

Originality/value

This study provides information to keep company executives and academicians abreast of prominent CSR issues and terminology found in the marketplace. As executives make choices about committing resources to social issues, knowledge of what the Fortune 100 is doing can help in that decision-making process.

Details

Corporate Communications: An International Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 4 April 2017

Ravi Inder Singh Chandok and Sukhdev Singh

The purpose of this study is to examine the status of corporate environment on the websites and annual reports of selected companies. This paper also attempts to study the…

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Abstract

Purpose

The purpose of this study is to examine the status of corporate environment on the websites and annual reports of selected companies. This paper also attempts to study the relationship between company variables and the level of corporate environment disclosure on the company website and annual reports.

Design/methodology/approach

This study is based on the websites and annual reports of top 100 listed companies on the Bombay Stock Exchange. The companies are selected on the basis of market capitalization as on March 31, 2014. The data are collected on the basis of Global Reporting Initiative-3 Guidelines.

Findings

14 and 30 per cent of the companies do not disclose environmental information on the website and annual report, respectively. There is no specific space for the disclosure of information on this vital issue; information was found scattered in the various sections of the website and annual report. Waste treatment, water management and carbon foot is the focus area of 53, 46 and 40 companies on the website, respectively, whereas in annual reports, energy conservation, water management and waste management attracts the attention of 79, 86 and 82 companies, respectively. The environmental disclosure on the website and overall disclosure has association with leverage, company size and systematic risk. Profitability and environmental disclosure were found to be inversely associated.

Practical implications

The government through appropriate guidelines should make the environmental disclosure mandatory for all the companies. Disclosure of environmental information such as penalties imposed and suits faced under environmental laws and notices received from pollution control boards and such other activities which have damaged environmental resources must be made mandatory. The accounting bodies should develop the accounting standard in respect of items and manner of disclosure. While framing environmental disclosure guidelines, special attention should be given to the disclosure of information related to water management, air and land pollution as these are the basic necessities for the existence of life on this planet.

Originality/value

This study is unique as it makes the comparative analysis of disclosure through annual reports and the company website of selected Indian companies.

Details

Managerial Auditing Journal, vol. 32 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 7 April 2021

Elisabete Correia, Susana Garrido and Helena Carvalho

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to…

Abstract

Purpose

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

Design/methodology/approach

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

Findings

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

Research limitations/implications

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

Practical implications

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Originality/value

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

Details

Corporate Communications: An International Journal, vol. 26 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 20 October 2021

Mathupayas Thongmak

This paper aims to analyze the websites of small- and medium-sized enterprises (SMEs) and large companies in various industries in Thailand using an automated evaluation tool and…

Abstract

Purpose

This paper aims to analyze the websites of small- and medium-sized enterprises (SMEs) and large companies in various industries in Thailand using an automated evaluation tool and explores the association between website quality and business success.

Design/methodology/approach

The data of 357 listed companies, both SMEs and large firms, are collected from the Stock Exchange of Thailand and SEOptimer. Non-parametric statistics are used for data analysis owing to the nonnormality of data.

Findings

Company market values are associated with large companies’ website quality, especially usability, social, security and overall quality. There are differences in the website quality and company market values of large companies in several industries. SMEs generally have lower website quality and company market values than large companies.

Research limitations/implications

This study has fewer numbers of SMEs in each category, which could limit statistical power.

Originality/value

This work is one of few studies assessing internal attributes of websites and links them with the success of companies in various sizes and industries.

Open Access
Article
Publication date: 23 August 2022

Mohammed Muneerali Thottoli and Fatma Nasser Al Harthi

The study aims to assess how corporate branding affects firm performance in the context of the Oman hotel industry, listed on the Muscat Stock Exchange (MSX).

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Abstract

Purpose

The study aims to assess how corporate branding affects firm performance in the context of the Oman hotel industry, listed on the Muscat Stock Exchange (MSX).

Design/methodology/approach

This study approach was made by way of a mixed method. First, it examines qualitative and exploratory information collected from companies’ internet sites, audited annual reports (the financial year 2019) published in MSX, web searches and websites of companies and travel agencies from all the eight listed hotel companies in the MSX to examine the impact of corporate branding on firm performance proxied by return of assets (ROA) and return of equity (ROE) and secondly, it assesses the measurement and structural models by applying partial least squares structural equation modeling (PLS-SEM).

Findings

The findings recommend that well-thought-out web marketing on corporate branding by hotel companies leads to firm performance. The findings indicate that corporate branding on travel agency websites and a company’s own website can help businesses become more profitable. In addition, there is a synergistic connection on corporate branding of the hotel industry, including the presentation of a novel hotel narrative, the conception of a cornerstone loyalty program, the demonstration of excellence in hospitality and service, information on timely amenities like Covid-19 safety measures and the use of technology and experiential elements through platforms like the company website or the website of the travel agent all essential to achieve firm financial performance. As per the importance–performance matrix map, websites of travel agents (agoda.com, booking.com and hotels.com) had the importance (agoda.com 0.616, booking.com 0.959 and hotels.com 1.036) to impact companies’ corporate branding and firm performance, whereas Google search shows a value of −1.954, which has no impact on companies’ corporate branding.

Research limitations/implications

The study considered only one hotel/tourism industry to know the effect of corporate branding on firm performance. Further studies may be chosen on other industries needed to allow for generalization.

Practical implications

This study aims to provide insights into how the hotel industry can make use of corporate branding through the company website, Google sites and websites of companies’ travel agency by providing timely updated promotion, facilities, quality services and hygiene matters to enhance firm performance.

Originality/value

This study provides empirical evidence to find various factors of corporate branding of the hotel industry’s firm performance. In addition, the study offers valuable insight into the nonmonetary measures of achievements.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 21 April 2022

George Nel and Roelof Baard

The aim of this study was threefold: to examine companies' e-mail handling performance, to ascertain whether companies' view corporate websites and respond to e-mail requests as…

Abstract

Purpose

The aim of this study was threefold: to examine companies' e-mail handling performance, to ascertain whether companies' view corporate websites and respond to e-mail requests as mutually exclusive or complementary, and finally to gauge the strategic importance of retail investors.

Design/methodology/approach

The findings are based on an analysis of the corporate websites and e-mail handling performance of the 77 smallest companies listed on a South African stock exchange. A “mystery investor” approach was employed to measure companies' e-mail handling performance in terms of responsiveness, timeliness and relevance of responses. A disclosure score was calculated for each company based on a content analysis of corporate websites.

Findings

The opportunity for improvement exists, as evidenced in the fact that only 53% of companies responded to an e-mail request from a retail investor. The results suggest that corporate websites and the e-mail functionality are not used in isolation but as complementary. Although the results suggest that companies neglect retail investors, companies that provided a dedicated investor relations (IR) contact address prioritised both their corporate websites aimed to a wide range of stakeholders, as well as responding to an e-mail request received from a retail investor.

Originality/value

This study contributes to research on the association between one-way and two-way communication channels, aimed at retail investors. It is the first study to explore these relationships using data from the smallest companies listed on the stock exchange of an emerging economy.

Details

Corporate Communications: An International Journal, vol. 27 no. 5
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 11 November 2019

Elena Ageeva, T.C. Melewar, Pantea Foroudi and Charles Dennis

This study aims to evaluate the significance of the corporate website favorability notion and examines its factors in developing competitive advantage in the context of retail and…

Abstract

Purpose

This study aims to evaluate the significance of the corporate website favorability notion and examines its factors in developing competitive advantage in the context of retail and service settings in the UK and Russia.

Design/methodology/approach

Based on the attribution, social identity and signaling theories, this study adopted the qualitative exploratory approach by conducting 14 interviews with retail experts and eight focus groups with retail users in the UK and Russia, combined with experts in website design, communication and marketing.

Findings

The study findings indicated that it is crucial to build and maintain a favorable corporate website that reveals the corporate identity as part of the overall company strategy. The study suggests that navigation, visual, information, usability, customization, security, availability, website credibility, customer service, perceived corporate social responsibility and perceived corporate culture are the factors of corporate website favorability that contribute to the company’s competitive advantage. The findings show that consumers from Russia as well as from the UK found the significance of a favorable corporate website (i.e. corporate website favorability), as well as the factors affecting corporate website favorability. However, consumers in the UK are more critical and demanding in the level of expectation of the website overall and put more weight than consumers from Russia on the perceived corporate social responsibility, perceived corporate culture, customer service and website credibility.

Practical implications

Corporate website favorability should be adopted by the companies, as part of the overall corporate identity management. Furthermore, it is advised to take into consideration the variations in the level of importance of the factors of corporate website favorability in different countries. The findings of this study suggest that this investigation will make a considerable managerial contribution to the understanding of a company’s decision-makers, communication professionals and website specialists about the building of a favorable corporate website in line with corporate identity strategy of the company.

Originality/value

There has been little systematic study of the effect of corporate websites on consumer evaluations of the websites; also, there is a lack of research with regard to the factors that contribute to the development of a favorable corporate website (i.e. corporate website favorability). This is the first study of its kind to find the effect of corporate website favorability in Russia, representing a non-western country, and the UK, representing a western country. Therefore, it contributes to the corporate visual identity literature by presenting the corporate website favorability construct and demonstrating the factors that influence corporate website favorability.

Article
Publication date: 1 April 2004

K. Barac

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on…

Abstract

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on the Internet reduces the cost of financial reporting, makes instantaneous reporting a reality, adds breadth and depth to business reporting, allows analytical tools to be used on underlying business data and makes it easier to disseminate reports to any place in the world where there is a computer. A cursory exploration of financial reporting on the websites of South African companies reveals great variations in terms of the amount of content (e.g. summary financial statements vs detailed financial statements), the style of presentation (e.g. similar to paper‐based reports vs inclusion of multi‐media) and the manner in which companies incorporate navigation aids (e.g. hyperlinks, search boxes and others). The advantages of the Internet as a new mode of information dissemination are clear, but Internet financial reporting creates a number of challenges for companies and their auditors as well as for regulatory and standard‐setting organisations. This paper assesses Internet reporting in South Africa. It explores the manner in which financial and certain non‐financial information is presented on companies’ websites and determine whether reporting practices on the websites of South African companies differ fromthose of their international counterparts. The study revealed that although Internet usage in South Africa has expanded as a medium for presentation of financial information via companies’ websites, top South African companies use their websites as a bulletin board with limited real‐time financial information and note disclaimers.

Article
Publication date: 30 May 2019

Erin Hopkins

The purpose of this paper is to uncover the extent to which firms in the apartment property management industry in the USA are promoting green property management services via…

Abstract

Purpose

The purpose of this paper is to uncover the extent to which firms in the apartment property management industry in the USA are promoting green property management services via communication on their websites.

Design/methodology/approach

A content analysis is the main research method for this study. Once all qualifying terms listed on the company website were recorded based on LEED credit and category, the data were synthesized to create a sustainability continuum organizing the firms based on the extent to which they communicate sustainability initiatives on their respective websites.

Findings

The results demonstrate that the majority of the largest 50 apartment management firms in the USA are not communicating any sustainability initiatives on their website. In all, 52 percent of companies have no acknowledgment of sustainability initiatives on their website; 16 percent of companies provide some cursory reference to sustainability initiatives; 16 percent offer some detail on their website; 6 percent contain in-depth detail plus metrics. The remaining 10 percent of firms are providing comprehensive sustainability reporting on their websites.

Practical implications

Property management companies have an immense opportunity to capitalize on showcasing their green building features via company websites. Not only does incorporating environmental sustainability practices support a climate mitigation strategy, marketing these practices can foster consumer satisfaction and a willingness to pay more. With the awareness that opportunity abounds both to mitigate negative environmental externalities and complement financial goals of apartment property management companies, this research sheds light for property management companies and related parties of missed opportunities in the environmental sustainability space.

Originality/value

The analysis presented in this paper is one of the first to the author’s knowledge to explore the degree which property management companies are promoting green real estate management services through website communication.

Details

Property Management, vol. 37 no. 4
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 10 May 2022

Ana Paula Kieling, Rafael Tezza and Guilherme Lima Vargas

This study aims to expand previous work on website stage models by proposing a new model including a dimension encompassing digital integration and the context of mobile, digital…

Abstract

Purpose

This study aims to expand previous work on website stage models by proposing a new model including a dimension encompassing digital integration and the context of mobile, digital marketing and new technologies. Also, this study aims to classify Brazilian wineries using the stage model proposed and verify if the designated stages influence the wineries’ presence in digital and mobile media.

Design/methodology/approach

Observational research and quantitative content analysis were adopted to examine a sample of winery websites (N = 150) located in different states and regions of Brazil and create a new website stage model. After the new model’s development, the authors conducted a statistic analysis by running a one-factor analysis of variance to assess the influence of the company’s stage in the use of digital media and mobile strategies, as well as its impacts on market development.

Findings

The results suggested a quite mature market regarding website stage position, even though there is still room for growth and technological innovation. Also, the research findings show that there is a positive association between the company’s stage in the use of digital and mobile media strategies. In other words, the more advanced the winery stage, the greater its digital media and mobile presence.

Originality/value

While previous studies attempted to identify wineries’ stages through models, this study presents a new approach by updating the past studies’ stages as well as providing and testing a digital media and mobile dimension. This research contributes to consolidating the Brazilian wine industry position regarding its presence in digital and mobile media, bringing reflections to organizations, society and theory development.

Details

International Journal of Wine Business Research, vol. 35 no. 1
Type: Research Article
ISSN: 1751-1062

Keywords

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