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Purpose – This paper examines the extent to which Saudi listed companies report online information about their corporate governance practice in light of the guidance issued by the Saudi Arabian Capital Market Authority (SACMA), thereafter.

Methodology – We adopted a content analysis approach, accordingly a corporate governance disclosure index is developed to analyse the content of every company's website.

Findings – We found that the majority of Saudi listed companies utilise the Internet to communicate some information about corporate governance to their stakeholders. We also found that the level of online reporting of corporate governance varies between sectors. In particular, the paper revealed that the banking sector has the highest level of corporate governance disclosure compared with other sectors. On the other side, companies in the industry and service sectors provide very little information about corporate governance on their websites. The results suggest that the nature of control over the sector, the involvement of government in the ownership and management of businesses and some social assumptions could have an impact on companies’ decision to disclose online information about their corporate governance in developing countries.

Practical implications – The importance of investigating online reporting of corporate governance in Saudi Arabia emerges from the fact that SACMA published a guidance in 2006 that recommends the disclosure of corporate governance information by Saudi listed companies. Therefore, it would be worthwhile informing SACMA about the extent of compliance with the guidance of corporate governance. This is essential taking into consideration two facts: first, the recent remarkable growth of the Saudi stock market which was accompanied by significant increase in the demand for additional information by stakeholders; second, the recent increase of the utilisation of the Internet by companies for disclosure purposes worldwide. Further, the results of this research study could add to our limited knowledge about the practice of corporate governance in developing countries.

Originality/value – This paper contributes to the limited literature on disclosure practices in developing countries in general and in Saudi Arabia in particular. Our review of the literature revealed that there is no study to date on online disclosure of corporate governance in Saudi Arabia and very limited research has been carried out in developing countries in general. This is important taking into consideration environmental factors of developing countries, which could bring different sight in the issue of the disclosure of corporate governance.

Corporate sustainability focuses on three key organisational aspects including social, environmental and financial performance. It deals with how to organise and manage human actions in such a way that they meet physical and psychological demands without compromising the ecological, social and economic base which enables these needs to be met (Unerman, Bebbington, & O'Dwyer, 2007). The fundamental view of sustainability is that organisations should not pursue economic gains at the expense of society (e.g. human rights violations), ecology (e.g. greenhouse gas emissions) and the future generations. The main aim in this chapter is to focus on corporate social and environmental sustainability. In particular, this chapter focuses on the online social and environmental sustainability performance reporting practices of three global supply organisations operating in Bangladesh which is regarded as a developing nation. Social and environmental sustainability activities and associated reporting is a central part of the analysis as it appears that global garments supply organisations in developing nations respond to meet the needs of those stakeholders who are affected by their operations.

The COVID-19 pandemic has driven universities to deliver education online, making use of digital platforms for both formal and informal learning. This move has accelerated concerns regarding institutions’ capabilities to protect students from online abuse and support those who fall victim to its many forms. Empirical data drawn from UK universities prior to the pandemic highlight the lack of policy and practice across the university sector around both awareness of, and support from, online abuse among the student body. Further concerns during the pandemic, which highlight failures not just of safeguarding policy, but cybersecurity practice, demonstrate the need for universities to not only recognise their duty of care regarding student welfare but also to provide training and education for all, making use of online and hybrid higher education.

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to both auditees and auditors. This article proposes a research agenda for the emerging field of COA. First, the history, institutional background, feasibility of and some experiences in COA are briefly reviewed. Thereafter, a number of research issues relating to the architecture of COA, factors affecting the use of COA, and the major consequences of COA are presented. Finally, a selected number of research issues are highlighted as priorities for future research in COA.

This chapter examines the phenomenon of internet users attempting to report and prevent online child sexual exploitation (CSE) and child sexual abuse material (CSAM) in the absence of adequate intervention by internet service providers, social media platforms, and government. The chapter discusses the history of online CSE, focusing on regulatory stances over time in which online risks to children have been cast as natural and inevitable by the hegemony of a “cyberlibertarian” ideology. We illustrate the success of this ideology, as well as its profound contradictions and ethical failures, by presenting key examples in which internet users have taken decisive action to prevent online CSE and promote the removal of CSAM. Rejecting simplistic characterizations of “vigilante justice,” we argue instead that the fact that often young internet users report feeling forced to act against online CSE and CSAM undercuts libertarian claims that internet regulation is impossible, unworkable, and unwanted. Recent shifts toward a more progressive ethos of online harm minimization are promising; however, this ethos risks offering a new legitimizing ideology for online business models that will continue to put children at risk of abuse and exploitation. In conclusion, we suggest ways forward toward an internet built in the interests of children, rather than profit.

In recent years, the online environment and the Internet, as a communication platform, have acquired an important role regarding the companies’ activity of communicating their social responsibility. The purpose of this study resides in drawing a typological classification based on analysing the manner in which the world’s greatest companies conduct their communication activities as depicted by their CSR reports published online.

A content analysis method was used in order to classify the common CSR activities driven by large global companies depending on their unique approaches in terms of communication.

About 100 organisations extracted from Forbes Global 2000 Leading Companies (as of 2012) were subjected to the current study. Consequently, their latest CSR reports published on the Internet were analysed according to a series of five variables. The most complex one relied on what type of CSR information have the companies focused on within their reporting activities. Thus occurs the dichotomy between structuring their communication endeavours as filtering them relative to the stakeholders’ needs, or trying to emphasise the different categories of initiatives. The resulted classification is founded mainly on the reality observed in a company’s CSR communication activities.

The chapter argues that the classification is not limited to the proposed framework, but it may vary depending on a corporation’s changes in communication or its interest in supporting new CSR tendencies so that they can be enriched. Although CSR activity is represented under various patterns by the investigated companies, all the subsequent reports can be considered as being an integral part of the system.

Even though not all the highlighted strategic directions have an integrated profile in order to be included in the general CSR reporting, they can be taken into account in the near future.

This new approach on classifying the different communication endeavours paves the way for an overall image on the manner in which companies of all types may align their social responsibility activities with the increasing stakeholders’ demands, given the digital media specifics.

Although media and research accounts of cyber bullying suggest this misbehavior is localized primarily among middle school students, and that its frequency decreases with age, this chapter presents empirical data showing that cyber bullying occurs with considerable frequency among college students across multiple domains of life, specifically school and work. In Study 1, 28 male and 82 female undergraduate students completed a survey examining their online activities as well as their experiences with cyber bullying. Over 30% of the participants indicated that their first experience with cyber bullying was in college. No gender differences were observed with regard to victimization or perpetration, except with online gaming where males reported a higher rate of victimization than females. With regard to personality differences among victims and perpetrators, victims were lower in agreeableness than non-victims. Study 2 examined the prevalence of cyber bullying among 107 college students at work, as well as the negative outcomes linked to the experience of workplace cyber bullying. Nearly a third of the college student sample reported having been the target of cyber bullying within the past six months. Individuals in jobs in which the Internet is essential and racial minorities reported higher rates of cyber bullying at work. Additionally, cyber bullying was positively linked to several negative emotions, as well as burnout and job search effort. These findings have important implications not only for potential negative outcomes that college students may be facing at school and at work but also for organizational justice issues, as differential treatment at work can lead to lawsuits and other negative work outcomes.

Issues and developments that have occurred in relation to elder abuse, specifically concerning the domestic setting, will be briefly explored. Over the last 15 years, there has been increasing global recognition of abuse and neglect of older people who might be at risk of such forms of harm, as a social problem needing attention. The role of the media and media representations of elder abuse are clearly of relevance here and are the main focus of this chapter.

Around 500,000 older people are believed to be abused at any one time in the United Kingdom, with most victims of elder abuse being older women with a chronic illness or disability, according to statistics provided by the government information service (NHS Digital, 2019). Most of the abuse recorded relates to domestic settings within communities.

Gender-based violence and abuse amongst older women may be overlooked by health and social care providers. For older women, their gender seems to be forgotten or becomes hidden. Media representation of abuse against older people, particularly older women, does not assist this situation.

Against the backdrop of the global ageing population, it is fundamental that the particular experiences, needs and rights of older people are adequately understood, and that health and care professionals respond appropriately. This chapter explores these issues, in particular the role of the digital media and representations of elder abuse in familial settings and its impact on victims, potential victims, perpetrators, health and social care service providers and the general public.