NGO activism via websites

Abstract

Research on companies’ decision to disclose social and environmental information in annual reports and elsewhere has regularly referred to various influences on that decision. In particular, stakeholder groups have been the subject of a number of studies which have shown different stakeholders to be quite powerful in influencing reporting behaviour. Various stakeholders have been considered, including, investors, consumers, employees, NGOs, the media and the community. This study concentrates on one of these groups, NGOs, and provides an investigation into how NGOs engage in activism through highlighting corporate activities using their Web pages, thus facilitating analysis of any subsequent response and reporting by corporations.