Do Large European, US and Japanese Firms Use Their Web Sites To Communicate Their Mission?

Bartkus, Barbara R.; Glassman, Myron; McAfee, Bruce

doi:10.1016/s0263-2373(02)00065-8

Cited by 26 publications

(23 citation statements)

References 11 publications

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“…In relation to the specific items about strategic information, we have considered the papers of Campbell and Beck (2004), Leuthesser and Kohli (1997), Campbell et al (2001), Santema and Van de Rijt (2001), Bartkus et al (2002) and Santema et al (2005). Likewise, we have included several strategic factors according with several textbooks.…”

Section: Creating a Disclosure Indexmentioning

confidence: 99%

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Corporate governance and strategic information on the internet

Sanchez

Domínguez

Álvarez

2011

Accounting, Auditing &Amp; Accountability Journal

131

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Purpose -The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation to a voluntary typology of strategic information; and to determine the factors that explain these practices. Among the factors considered, the study seeks to focus on the role of the Board of Directors in depth. According to Agency Theory, strategic information has positive consequences on external funds costs. On the other hand, Proprietary Costs theory limits these practices, given that they can lead to competitive disadvantages. Design/methodology/approach -First, online strategic information disclosure practices are analysed by examining non-financial quoted Spanish firms. A disclosure index is created, and subsequently, certain factors related to corporate governance -Activity, Size and Board Independence -as well as other factors traditionally analysed, are used to explain the volume of strategic information disclosed on the internet. Findings -The results indicate that Spanish companies, on average, give out little strategic information, mainly related to objectives, their mission, and the company's philosophy. "Company annual planning" and "Information on risks" are scarcely disclosed. The findings also emphasise that companies where the Chairperson of the Board is the same person as the CEO and, moreover, in which there is a lower frequency of meetings, disclose a greater amount of strategic information on their web sites. Practical implications -The findings suggest that the disclosure of strategic information is a decision taken by executives with the aim of satisfying the demands of creditors and investors. The Board of Directors represents the shareholders' interests, but it does not participate in strategic decision-making disclosure, maybe due to the fact that the proprietary costs lack influence. Originality/value -The link between corporate governance and strategic information disclosed online has scarcely been analysed in previous literature. This study provides interesting insights into how several Board characteristics can affect the disclosure of strategic information on the internet.

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Section: Creating a Disclosure Indexmentioning

confidence: 99%

“…Nowadays, as Bartkus et al (2002) have shown, companies -mainly European firms -have begun to reveal this sort of information on their web sites, owing to the numerous advantages the internet provides (Gandía and Andrés, 2005).…”

Section: Introductionmentioning

confidence: 99%

Corporate governance and strategic information on the internet

Sanchez

Domínguez

Álvarez

2011

Accounting, Auditing &Amp; Accountability Journal

131

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“…Bartkus, Glassman, & McAfee, 2002;Huizingh, 2000;Liao, To, & Shih, 2006;Perry & Bodkin, 2002). Although the Web can be used in various ways in conducting transactions or as a distribution channel, one of the most important goals of a Web site is to provide information (Angehrn, 1997) in order to e.g.…”

Section: Characteristics Of Web-based Reference Communicationmentioning

confidence: 99%

Communicating customer references on industrial companies' Web sites

Jalkala

Salminen

2009

Industrial Marketing Management

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“…Previous studies have either focused on the spread of single management tools and systems like charitable giving (Brammer and Millington, 2004), Eco-Management and Audit Scheme (EMAS), ISO 14001 (Morrow and Rondinelli, 2002;Schaefer, 2007;Steger, 2000), diversity management (Süß and Kleiner, 2008), mission statements (Bartkus et al, 2002) and social or environmental reporting (Herzig and Godemann, 2010;Kolk, 2010), or they have examined the development and determinants of environmental businesses or corporate sustainability in general (Bansal, 2005;Campbell, 2007;Holt, 2010;Lee and Rhee, 2007). In contrast, the aim of this paper is to analyze the dissemination of a broad set of sustainability management tools and institutional factors that drive their application.…”

mentioning

confidence: 99%

Implementing corporate sustainability

Windolph

Schaltegger

Herzig

2014

Sustainability Accounting, Management and Policy Journal

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Purpose – The purpose of this paper is to conduct an empirical analysis among large German companies to enhance the understanding of whether and which institutional factors influence the application of sustainability management tools. Stepping from corporate sustainability visions to implementation requires the application of management tools. A multitude of sustainability management tools have been proposed in literature. Research on their application in corporate practice is, however, scarce. Design/methodology/approach – Based on a survey of large German companies and publicly available data, this paper tests the influence of corporate sustainability networks, indices, standards and the awareness of sustainability management tools on their application in corporate practice. Findings – A particularly strong positive relation exists between awareness and application of sustainability management tools. Standards are also found to have a positive influence, while the influence of networks and indices is less strong. Our findings suggest that the application of sustainability management tools can be fostered through the promotion and increasing awareness of tools. Research limitations/implications – The analysis is based on a survey of large German companies. Factors of institutional isomorphism are tested. Further research is needed for small- and medium-sized enterprises (SMEs) and the influence of further aspects such as competitive and psychological factors. Practical implications – The findings of this paper suggest that the application of sustainability management tools can be fostered particularly well through increasing awareness and the active promotion of tools. Networks, indices and standard help increase awareness. Originality/value – The analysis unveils the role of institutional factors influencing the application sustainability management tools in corporate practice.

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Do Large European, US and Japanese Firms Use Their Web Sites To Communicate Their Mission?

Cited by 26 publications

References 11 publications

Corporate governance and strategic information on the internet

Corporate governance and strategic information on the internet

Communicating customer references on industrial companies' Web sites

Implementing corporate sustainability

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