Customizzazione dei report di sostenibilità e stakeholder engagement. Il contributo del World Wide Web

This paper focuses on the online responsibility reporting and highlights the important role that world wide web can play in enhance current practices of reporting. In particular the paper aims to explore the use of internet technologies and web tools by FTSE Italia All Share companies for a customised responsibility reporting and the stakeholder engagement and dialogue. Our work also aims to investigate how these firms use social media to make their sustainability report . The collection of data about both the customization of firm reports, and the stakeholder engagement was performed by a content analysis method. The use of web social media in the interaction between the company and its stakeholders and the impacts of these tools on the responsibility reports are verified using a telephone interviews. Our results show that companies that draw up web-based sustainability reports don’t largely use the huge potential that world wide web offers to facilitate stakeholder dialogue and to customise firm reports. Data collected by interviews also confirm a not regular and structured use of social media on the issues of social and environmental responsibility and sustainability. Literature and practice studies have largely focused on the impact of Internet on the financial statements and responsibility reports, while studies about the impact of web-based technologies on the stakeholder interactions in drawing up sustainability reports are less common. Our work aims to explore this new and very interesting research field.