This paper documents a research study on World Wide Web (WWW) environmental reporting in Australia. The research focuses on the concept of accountability to all stakeholders and suggests how the WWW could be used to facilitate this. Accordingly, a theoretical framework entitled “stakeholder accountability” is developed and applied in the context of WWW environmental reporting. Embedded within this framework are the notions of provision of an account (transparency and attestation) and being held to account (stakeholder engagement and regulatory intervention). The research then applies the notion of stakeholder-accountability to WWW environmental reporting in Australia. This involves an analysis of the WWW reporting practices of those companies in Australia that prepare a public environmental report. It is found that companies are not using the full potential of the WWW to extend accountability to numerous external stakeholders. Reasons for this status quo are ascertained and future research directions are postulated.
Lodhia, Sumit, "Corporate Environmental Reporting on the WWW by Australian Corporations: an application of stakeholder-accountability framework" (2002). ACIS 2002 Proceedings. Paper 18.