English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Using an exploratory research perspective, we examine how multinational firms' executives' motivations map into corporate website performance disclosure. Our focus is on managements' beliefs about the relevance of financial, social and environmental performance disclosures and how these beliefs relate to the firm's website disclosure practices. For 56 companies, we use managers' perceptions along with data captured from websites. Employing factor and regression analysis, we find that executives' perceptions of stakeholders' importance affect their firms' web-based disclosure practices and foci. Additionally, strategic focus, media, size of organization, profitability, leverage and analyst following are found influential in explaining types of performance disclosures made.

Performance disclosure on the web: an exploration of the impact of managers’ perceptions of stakeholder concerns