Accessibility and functionality of the corporate web site: implications for sustainability reporting

This paper explores the development of the corporate web site as a medium for sustainability reporting. Drawing upon survey data of corporate web sites in Australia, Germany and the United Kingdom and the experiences of six companies, it seeks to identify how issues of accessibility and functionality of the web site affect web based sustainability reporting. The study highlights the diversity of approaches to sustainability reporting on the internet and identifies a number of hurdles faced by managers responsible for sustainability reporting.