Digital marketing and information technologies in corporate reporting governance: A quantitative and regulatory assessment

Digital corporate reporting extends beyond publishing financial statements to the systems used to prepare disclosures and the channels through which companies communicate with stakeholders. Yet these elements are seldom examined together, from a governance perspective. This study develops the Corporate Reporting Digital Maturity Index (CRDMI) and applies it to eight companies listed on the Bombay Stock Exchange in 2024. The index comprises information technology capability (ITC), digital marketing integration (DMI), and reporting accessibility and interactivity (RAI). A cross-sectional review of publicly available materials was undertaken. Observable indicators were assigned scores from zero to two, normalized, and combined using equal weights for the three dimensions. Sensitivity analysis examined whether alternative weighting assumptions changed the comparative results. Technology-oriented firms generally scored higher than companies in industrial and consumer sectors. Digital marketing integration showed the greatest variation, indicating uneven connections between reporting and broader online communication. The findings suggest that investment in reporting infrastructure does not necessarily translate into easier access to information or more meaningful stakeholder interaction. CRDMI offers a transparent starting point for assessment, rather than a direct measure of disclosure quality or compliance. Given the small, purposively selected sample, testing with larger samples, independent coders, and longitudinal evidence is warranted.