Accessibility and functionality of the corporate web site: implications for sustainability reporting
基于澳大利亚、德国和英国的企业网站调查数据，研究了网站可访问性和功能性如何影响在线可持续发展报告，并指出了管理者面临的挑战。
Abstract This paper explores the development of the corporate web site as a medium for sustainability reporting. Drawing upon survey data of corporate web sites in Australia, Germany and the United Kingdom and the experiences of six companies, it seeks to identify how issues of accessibility and functionality of the web site affect web based sustainability reporting. The study highlights the diversity of approaches to sustainability reporting on the internet and identifies a number of hurdles faced by managers responsible for sustainability reporting. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.