ISO 9001:2015

Corporate Internet Reporting Practices: A Study of Indian Listed Manufacturing Companies

Nabin Kumar Sarawgi & Dr. Ahmed Hussain

The study provides a comprehensive analysis of internet reporting practices among manufacturing companies listed on Indian stock exchanges. It examines the website disclosures of 100 sample companies selected through simple random sampling from the ET500 for the period 2021-22. This descriptive study utilizes a corporate internet disclosure index, consisting of 124 information items categorized into seven groups, to measure the extent of disclosure. A detailed review of each company’s website revealed that financial and corporate governance information is predominantly disclosed. The placement of disclosed information across websites shows minimal variation. Most corporate internet reporting is presented in a narrative format, with occasional use of pictorial methods. Only three information items across different categories were not disclosed by any company. Overall, the study concludes that the level of item-wise internet disclosure is adequate and satisfactory within the Indian context.

Sarawgi, N., & Hussain, A. (2025). Corporate Internet Reporting Practices: A Study of Indian Listed Manufacturing Companies. International Journal of Innovations & Research Analysis, 05(03(I)), 196–205. https://doi.org/10.62823/ijira/5.3(i).8123

DOI:

Article DOI: 10.62823/IJIRA/5.3(I).8123

DOI URL: https://doi.org/10.62823/IJIRA/5.3(I).8123


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