Using The Internet To Communicate Environmental Sustainability Issues To Stakeholders: An Italian Perspective

Abstract

This study examined how Italian firms use information technology to communicate with stakeholders. The results of the study indicate that a majority of the firms in the sample communicated traditional sustainability disclosures. The communication of transformational and proactive sustainability disclosures were based, in part, on the financial performance level of the firms. The study also found that Italian firms had similar disclosure patterns to firms from other countries.