Author: Sonia Jane Dickinson
, Donna Louise Gill
, Maya Purushothaman
& Arno Scharl
Summary:
Businesses going online now have a range of communication tools to interact with stakeholders and establish positive dialogue with those audiences. This article focuses on the role of the internet as a channel for triple bottom line or sustainability reporting. This study is significant for three main reasons. Firstly, it expands our understanding of the extent to which companies use corporate websites to disclose triple bottom line (TBL) or sustainability information. Secondly, this study also improves on the methodology of data processing by automating the web content analysis process, unlike previous studies which used the manual approach, therein enhancing speed and accuracy. Finally, we are able to provide suggestions regarding website content, to improve firm dialogue with multiple stakeholders, and enhance corporate reputation.
