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Author: | Cormier, D. Magnan, M. |
Title: | The impact of the web on information and communication modes: the case of corporate environmental disclosure |
Journal: | International Journal of Technology Management
2004 : VOL. 27:4, p. 393-416 |
Index terms: | Communication Internet Environment Reporting Information Disclosure Finance Case studies |
Freeterms: | WWW |
Language: | eng |
Abstract: | The World Wide Web (WWW) enhances corporations' ability to convey their strategies and other relevant information to their key stakeholders. Focusing on environmental reporting and using a cost/benefits framework, this study aims at: 1. assessing the extent of web-based environmental disclosure as well as its determinants, 2. comparing the determinants of web- and print-based environmental reporting (hereafter as: w-and-p-env-rep). Results suggest among others that information costs and a firm's proprietary costs as well as its level of media exposure are the key determinants of w-and-p-env-rep. In addition, results show among others an extensive overlap btw. web- and print disclosure. |
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