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