Purpose: This study analyzes Bangladeshi companies' online information disclosure and social media tactics. We investigated the scope of online reporting and the characteristics of businesses related to exposing information on the internet. Our findings have witnessed the sudden rise of the internet and social media use and their succeeding influence on firms over the past decade, making this research particularly pertinent. Methodology: A disclosure index has been developed that includes various financial and non-financial disclosures, one of which is the corporate presence on online social networking platforms. This study then looks into the characteristics of companies linked to the amount of information disclosed on the internet. Findings: According to this study, an organization's voluntary internet reporting is linked to business size, industry type and audit firm type, but not to the company age, financial performance and the proportion of independent board members in the audit committee. On the other hand, the company size and external audit firm type significantly impact the firm's social media strategy. Research Limitations: The focus of this investigation is on a single nation; nevertheless, it would be fascinating to carry out this research in a collection of developing countries whose economic conditions are comparable to that of Bangladesh. Originality/Value: The study focuses on the online disclosures of companies listed on the DSEX in 2022 and includes information regarding their social media strategy. The findings demonstrate the potential for advancement regarding the level of disclosure companies provide over the internet. This study recommends regulatory authorities and standard setters when defining best practice online reporting standards. These recommendations are provided in the form of an extensive and comprehensive index.
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