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Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study

机译：企业可持续性报告和网络披露：探索性研究

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摘要

Sustainability reporting is now a best practice for most companies around the world. The Web, with its advanced technologies enables companies to create a positive impact on stakeholder perceptions of transparency in reporting. Using empirical data from websites of companies in the Dow Jones Industrial Average, the authors analyze design and content of sustainability information. We conclude that while nearly all companies provide routine content disclosure using minimal web design features, they stop short of issuing a proactive display of compliance and due diligence content. Companies with higher Newsweek Green Ranking scores employ better disclosure than others. This asymmetry in self-governance arises from a combination of factors, including low level of transparency, incomplete information, and a lack of comparability of sustainability reports. The authors develop a prescriptive framework to help companies improve their web sites by including more content that reflects due diligence and transparency for sustainability.
机译：现在，可持续性报告已成为全球大多数公司的最佳做法。 Web及其先进技术使公司能够对利益相关者的报告透明性产生积极影响。作者使用来自道琼斯工业平均指数公司网站的经验数据，分析了可持续发展信息的设计和内容。我们得出的结论是，尽管几乎所有公司都使用最少的Web设计功能来提供常规的内容公开，但它们都没有发布主动显示合规性和尽职调查内容的信息。新闻周刊绿色排名得分较高的公司比其他公司具有更好的披露信息。自治的这种不对称是由多种因素引起的，包括透明度低，信息不完整以及可持续性报告缺乏可比性。作者开发了一个说明性框架，通过包含更多内容来反映可持续发展的尽职调查和透明性，从而帮助公司改善其网站。

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