Enhancing corporate transparency: How ESG disclosure on corporate websites reveals corporate visibility
Year: 2024
Type: conference-paper
Abstract: Enhancing corporate transparency: How ESG disclosure on corporate websites reveals corporate visibility.This developmental paper seeks to examine how the complex interplay between the qualitative and quantitative dimensions of environmental, social and governance (ESG) information disclosures on corporate websites reveal corporate visibility to stakeholders.Increasingly, organizations are adopting digital platforms to disclose ESG information to diverse stakeholders.Whilst digital platforms empower organizations to control the quality and quantity of ESG information disclosure, there is limited empirical research on how such disclosures on digital platforms reveal corporate visibility to stakeholders.This paper seeks to establish a conceptual foundation for subsequent empirical research to be conducted through a content analysis of ESG disclosures on corporate websites.The study seeks to contribute to corporate transparency and accountability research by providing empirical measures of the qualitative and quantitative dimensions underlying ESG disclosures on corporate websites, and how the interplay between the qualitative and quantitative dimensions reveals corporate visibility to stakeholders.
Source: PEARL (University of Plymouth)
Institutions: Plymouth State University, University of Plymouth
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7219259630