Journal Articles

Evaluating Corporate Environmental Reporting on the Internet: The Utility and Resource Industries in Spain

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Extant literature has noted that traditional paper-based reporting is becoming less timely and less useful to decision makers. Stakeholder pressure is making companies use communication channels other than paper-based reporting, such as the Internet. This article seeks to contribute to the literature by analyzing the extent to which firms are using the Internet to communicate their corporate environmental reporting as a transparency information policy to manage corporate legitimacy. Because utility and resource industries are considered sensitive industries with regard to their impact on the natural environment, these firms are expected to offer corporate environmental reporting on the Web to cope with prevailing stakeholders pressures. This article also explores the environmental online disclosures made by Spanish publicly listed companies. Although sample firms practice corporate environmental reporting on the Web, results indicate differences between sample industries' Internet disclosures and the lack of a standardized framework for corporate environmental reporting.

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Detail Information

Series Title

Business Society

Call Number

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Publisher

: sage publisher., 2009

Collation

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Language

English

ISBN/ISSN

00076503

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Vol. 48 no. 2, June 2009.pp. 179-205

Subject(s)

Environmental reporting
Internet reporting
Corporate environmental performance

Specific Detail Info

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Statement of Responsibility

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