Articles

Web-Based Integrated CSR Reporting: An Empirical Analysis


Abstract


Nowadays, corporate success depends on the ability to integrate social and environmental concerns into business operations and strategies. Transparency is also fundamental to an effective interaction with a variety of stakeholders, especially for companies operating in global markets. The Internet can significantly contribute to the widespread dissemination of complete and timely information on a company’s activities and performance. Combining theoretical and empirical research, this article focuses on web-based integrated CSR reporting and presents an empirical investigation whose results emphasise the necessity to improve online communication on sustainability matters, including in CSR-oriented companies.


Keywords


Integrated CSR; Sustainability; Web-Based Reporting; Stakeholder Dialogue; Non-Financial Information; Content Analysis; Disclosure Index; Global Markets

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DOI: http://dx.doi.org/10.4468/2018.1.02bosetti

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