A Web Analysis of Sustainability Reporting: An Oil and Gas Perspective

ABSTRACT

Businesses going online now have a range of communication tools to interact with stakeholders and establish positive dialogue with those audiences. This article focuses on the role of the internet as a channel for triple bottom line or sustainability reporting. This study is significant for three main reasons. Firstly, it expands our understanding of the extent to which companies use corporate websites to disclose triple bottom line (TBL) or sustainability information. Secondly, this study also improves on the methodology of data processing by automating the web content analysis process, unlike previous studies which used the manual approach, therein enhancing speed and accuracy. Finally, we are able to provide suggestions regarding website content, to improve firm dialogue with multiple stakeholders, and enhance corporate reputation.

KEYWORDS:

• Automated corporate web content analysis
• Global Reporting Initiative (GRI)
• line reporting
• oil and gas (OG) industry
• stakeholder expectations
• sustainability
• triple bottom line (TBL) reporting

Additional information

Notes on contributors

Donna Louise Gill

Donna Louise Gill (PhD, Curtin University of Technology) is Lecturer, School of Marketing, Curtin University of Technology, GPO Box U1987, Perth, Western Australia 6845, Australia (E-mail: [email protected]).

Maya Purushothaman

Maya Purushothaman (PhD student, Curtin University of Technology) is Lecturer, School of Accounting, Finance and Economics, Faculty of Business and Law, Edith Cowan University, 100 Joondalup Drive, Joondalup, Western Australia 6027, Australia (E-mail: [email protected]).

Arno Scharl

Arno Scharl (PhD, Vienna University of Economics and Business Administration) is Vice President and Head of Department, Department of New Media Technology, MODUL University Vienna, Am Kahlenberg 1, A-1190 Vienna, Austria (E-mail: [email protected] and [email protected]).