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Electronic presentation styles of corporate sustainability information and how they reflect the quality of reporting
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2004
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The environmental and social information available from web sites of all 95 firms in the 2003 Fortune Global 500 and Fortune 1000 chemical, electronics, and pharmaceutical sectors were analyzed with respect to quality of reporting relative to web presentation style. Quality of reporting was analyzed using the Pacific Sustainability Index (PSI) which assesses coverage of 140 environmental and social topics. Presentation styles were categorized as ad hoc (isolated relevant web pages), non-linear hyperlinked web pages (intended as formal environmental or sustainability reporting but not formatted as print-style reports), formal reports directly converted from print to electronic form (usually PDF), and enhanced converted-from-print embodying hyperlinks and other web-specific features. PSI scores were highest for reports that were converted from print, particularly when enhanced with web features. The latter presentation style was adopted by the largest companies, so that quality may be as much a reflection of resources as of choice of presentation styles. Nevertheless, it is clear that print, even though delivered by internet and often accompanied by an HTML version with similar or identical information, remains a presentation medium of choice for the largest companies and produces the best reports.