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1 – 10 of over 27000
Article
Publication date: 1 September 2006

Carol A. Adams and Geoffrey R. Frost

The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social

3062

Abstract

Purpose

The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance.

Design/methodology/approach

A postal questionnaire was sent to over one hundred companies in Australia, Germany and in the UK and interviews were conducted with six companies (two British, one German and three Australian) identified as adopting best practice.

Findings

A key finding was the limited understanding of the advantages of using the web as part of a communication strategy on all aspects of corporate performance. The study also found that the lack of resources made available for web‐based communication limited its potential.

Research limitations/implications

Web technologies provide the possibility of communicating on performance with a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is of interest to a broader group of stakeholders than financial reporting. Stakeholder involvement is important in developing organisational change strategies aimed at improving social and environmental performance.

Practical implications

The findings have implications for companies developing strategies to enhance their communication with key stakeholder groups.

Originality/value

The paper considers the use of the web as part of a communication strategy to a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is aimed at a broader group of stakeholders than traditional financial reporting.

Details

Journal of Accounting & Organizational Change, vol. 2 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 January 2005

Manuel Castelo Branco and Lucia Lima Rodrigues

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for…

499

Abstract

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for those companies which disclose such information on their web pages. The results are interpreted through the lens of legitimacy theory, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups. Companies in sectors that have a larger potential impact on the environment or in industries with a high visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese listed companies.

Details

Social Responsibility Journal, vol. 1 no. 1/2
Type: Research Article
ISSN: 1747-1117

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

86938

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 14 August 2017

Sandra Khalil and Patrick O’sullivan

The purpose of this paper is to provide further insight into internet social and environmental reporting (ISER) in the Middle East by investigating the ISER of Lebanese banks as…

1527

Abstract

Purpose

The purpose of this paper is to provide further insight into internet social and environmental reporting (ISER) in the Middle East by investigating the ISER of Lebanese banks as well as their greenwashing behaviour and identifying its extent, quality and association with different variables such as profitability, size, religion and other variables.

Design/methodology/approach

This study adopted a mixed methodology. Interviews were conducted to seek the opinions of banks towards corporate social responsibility (CSR). Content analysis of bank’s websites was used to examine the extent, quality and association of ISER with several bank characteristics.

Findings

The results show the prevalent use of ISER and greenwashing by Lebanese banks. The most disclosed category of ISER is community, whereas the least disclosed is environment. The study found a positive association between ISER and bank profitability, size, leverage and ownership concentration and an insignificant relationship with age and religion.

Research limitations/implications

The authors recognise that the sample is small and addresses a single context and that it could have been expanded to other Middle Eastern contexts. However, the study is exploratory focusing on the Lebanese banking sector which is one of the most developed in the region. Further longitudinal studies could also be conducted to complement the work. The process used to measure greenwashing could be enhanced by addressing the materiality of CSR disclosures to stakeholders and the purpose of communicating CSR information.

Practical implications

In light of the empirical findings, banks will gain a better understanding of the status and importance of ISER and will understand the risks of greenwashing leading them towards higher standard ISER and more ethical activities, which will have a positive impact on the Lebanese economy and society.

Originality/value

This study examines almost all aspects of online social and environmental disclosures including the webpage, CSR sections in addition to online published reports; it is an investigation about ISER with reference to Lebanon which has perhaps the most significant banking sector in the Middle East. It tackles the greenwashing issue in a new context and in a different way by examining its association with several variables. The study also investigates the association between religion and ISER which has seldom been tackled in similar studies.

Details

Meditari Accountancy Research, vol. 25 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 March 2009

Prem Lal Joshi and Simon S. Gao

The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web…

1700

Abstract

Purpose

The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web sites and characteristics that inspire MNCs to be more accountable in this regard.

Design/methodology/approach

This study adopts discrimination analysis to test six hypotheses to determine which variables influence the MNCs to post their CSED on the web sites. Data from a sample of 49 MNCs were analyzed with STATISTICA. The independent variables tested include log of total assets (size) and log of total equity (size), return on assets (profitability), debt ratio (risk), auditor (Big4 and non‐Big4), country effect (origin the USA or non‐USA) and industry effect (manufacturing versus services).

Findings

The results show that companies with a strong equity base and in a good financial condition have a propensity to voluntarily disclose more environmental information. For social disclosure, company size and the profitability discriminate the most. MNCs disclose a number of items pertaining to the two areas. These results are in line with evidence found in some prior studies.

Research limitations/implications

This study has its limitations. First, the results would be more conclusive if more companies had been included in the sample. Second, only six variables are tested and there may be scope for explaining the extent of the internet disclosure using other variables. Third, this research does not look into the quality of CSRD.

Practical implications

This study provides an empirical analysis of practices and characteristics of MNCs relating to CSRD on their web sites. The findings from this study help understand MNCs' corporate behavior in terms of CSED.

Originality/value

This study has, for the first time, included three more variables (financial risk, profitability, and country effect) to investigate the disclosure of social and environmental information by MNCs through their web sites, on which there is limited evidence.

Details

International Journal of Commerce and Management, vol. 19 no. 1
Type: Research Article
ISSN: 1056-9219

Keywords

Article
Publication date: 27 November 2020

Yi Xiang and Jacqueline L. Birt

This paper aims to investigate internet reporting and social media strategies by Australian firms. This study looks at the extent of internet reporting and considers firm…

1108

Abstract

Purpose

This paper aims to investigate internet reporting and social media strategies by Australian firms. This study looks at the extent of internet reporting and considers firm characteristics associated with disclosing information on the internet. This research is timely as in the past decade, this paper has witnessed the rapid growth of technologies such as the internet and social media and their subsequent impact on business and the economy.

Design/methodology/approach

This paper constructs a disclosure index featuring a wide range of both financial and non-financial disclosures including social media strategy. This study then investigates the firm characteristics associated with the level of internet disclosure.

Findings

This paper finds that a firm’s internet reporting is associated with firm size, financial performance and analysts’ coverage but not associated with the percentage of independent board members. A firm’s social media strategy is associated with firm size and its environmental, social and corporate governance (ESG) ranking.

Practical implications

The findings can help firms improve their internet reporting disclosures by providing a comprehensive list of disclosures that could benefit users of financial reports. It also helps standard setters and regulators understand some of the firm factors related to internet reporting and provide guidance for standard setters to consider in developing best practice internet reporting standards.

Originality/value

The research features the top 100 Australian companies’ internet disclosures in 2018 and also includes social media strategy. The results highlight that there is room for improvement with firms’ internet disclosure. By constructing a comprehensive index, this study provides guidance for standard setters to consider in developing best practice internet reporting standards.

Details

Accounting Research Journal, vol. 34 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

18596

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…

14773

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14378

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Property Management, vol. 19 no. 3
Type: Research Article
ISSN: 0263-7472

Article
Publication date: 1 May 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14155

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Journal of Property Investment & Finance, vol. 19 no. 5
Type: Research Article
ISSN: 1463-578X

1 – 10 of over 27000