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Purpose – The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance. Design/methodology/approach – A postal questionnaire was sent to over one hundred companies in Australia, Germany and in the UK and interviews were conducted with six companies (two British, one German and three Australian) identified as adopting best practice. Findings – A key finding was the limited understanding of the advantages of using the web as part of a communication strategy on all aspects of corporate performance. The study also found that the lack of resources made available for web‐based communication limited its potential. Research limitations/implications – Web technologies provide the possibility of communicating on performance with a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is of interest to a broader group of stakeholders than financial reporting. Stakeholder involvement is important in developing organisational change strategies aimed at improving social and environmental performance. Practical implications – The findings have implications for companies developing strategies to enhance their communication with key stakeholder groups. Originality/value – The paper considers the use of the web as part of a communication strategy to a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is aimed at a broader group of stakeholders than traditional financial reporting.
Journal of Accounting & Organizational Change – Emerald Publishing
Published: Sep 1, 2006
Keywords: Internet; Communication processes; Corporate communications; Corporate governance; Stakeholder analysis; Worldwide web
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