利用社交媒体进行可持续发展报告:对澳大利亚 50 强公司的研究

IF 3.5 Q1 BUSINESS, FINANCE
Kate Hogarth, Sumit Lodhia, Amanpreet Kaur, Gerard Stone
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引用次数: 0

摘要

本文旨在探讨公司利用三种流行的社交媒体平台(Facebook、X 和 LinkedIn)报道可持续发展情况的程度、性质和传播潜力。设计/方法/途径本文采用了定性方法,通过使用网志方法来评估澳大利亚证券交易所(ASX)前 50 强公司利用社交媒体进行可持续发展传播的情况。对公司发布的所有帖子进行内容分析,确定其中包含社会和环境内容的帖子。使用全球报告倡议组织 (GRI) 框架进行了主题分析,以检查报告的性质。结果表明,在社交媒体上发布的可持续发展信息只占社交媒体信息总数的不到 20%。澳大利亚证券交易所(ASX)排名前 50 的公司在社会问题上发布的帖子比在环境问题上发布的帖子更多,这与之前的许多研究相矛盾。研究还发现,虽然社交媒体平台提供了高度丰富的媒体内容,但大多数公司都未能充分利用平台的潜力来传播可持续发展信息。本文扩展了 Lodhia 等人(2020 年)关于为合法化目的使用社交媒体的研究,并将 Lodhia(2004 年)的媒体丰富性框架应用于可持续发展报告的社交媒体。实际意义组织使用社交媒体披露其可持续发展绩效的程度和性质对各种利益相关者具有重要的实际意义。研究结果向这些利益相关者和企业本身揭示了社交媒体的利用水平以及可以利用的潜力。社会影响这项研究提供了宝贵的证据,有助于加深人们对可持续发展社交媒体传播环境的了解,企业可以利用社交媒体传播信息。此外,通过向更广泛的公众传播可持续发展信息,可提高不同人群的可持续发展意识。这项研究将有助于政策制定者为使用社交媒体进行可持续发展报告制定指南。这项研究扩展了现有文献,尤其是 Lodhia 等人(2020 年)的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Social media usage for sustainability reporting: a study of the Top 50 Australian companies

Purpose

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on sustainability.

Design/methodology/approach

Qualitative methodology through the use of the netnography approach was adopted to evaluate the use of social media for sustainability communication by the Top 50 ASX companies. Content analysis of all company posts determined those with social and environmental content. A thematic analysis was performed using the global reporting initiative (GRI) framework to examine the nature of the reporting. The media richness framework was used to measure the communication potential of the social media platforms for sustainability communication.

Findings

The results indicated that the extent of sustainability posts on social media represented less than 20% of total social media posts. The nature of posts by the Top 50 ASX companies was higher on social issues than on environmental issues, which is contradictory to many previous studies. The study also found that while the social media platforms afforded high levels of media richness, most companies failed to exploit the platforms’ full potential to disseminate sustainability information.

Research limitations/implications

This work provides both empirical and theoretical contributions to the ongoing debate concerning the use of social media for sustainability communication. The paper extends Lodhia et al.’s (2020) study of social media use for legitimation purposes and adapts Lodhia’s (2004) media richness framework to social media for sustainability reporting. It adds empirical insights into social media’s communication potential and value for communicating sustainability information.

Practical implications

The extent and nature to which organisations use social media to disclose their sustainability performance has significant practical implications for a variety of stakeholders. The results reveal to these stakeholders and the companies themselves the level of utilisation of social media along with the potential that can be harnessed. These results can potentially improve the quantity, timeliness and usability of sustainability reporting using social media platforms.

Social implications

The study provides valuable evidence to increase understanding of the sustainability social media communication landscape, which organisations can potentially leverage to communicate their messages. Additionally, sustainability awareness is increased across various demographics by disseminating sustainability information to the wider public. This study will assist policy-setters in developing guidance for using social media for sustainability reporting.

Originality/value

This study extends existing literature, particularly the Lodhia et al. (2020) study, which has primarily focused on examining sustainability content in the media with limited exploration of the communication potential of social media platforms to communicate sustainability content.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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