Web-Based Corporate Governance Disclosures: A Study of BSE 500 Companies
Published: 2024
Author(s) Name: Akasha Sandhu |
Author(s) Affiliation: The NorthCap University, Gurugram, Haryana, India.
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Abstract
The internet plays a pivotal role as channel for information disclosure. The current study aims to examine the status of disclosure practices of corporate governance items of Bombay Stock Exchange (BSE) 500 companies on their corporate website. The study uses a twenty-five items checklist to calculate score for the corporate governance items on the company website. The results reveal that score with respect to disclosure of corporate governance items exhibited a wide range, spanning from 44 percent to 96 percent. The average corporate governance disclosure score stands at 69.64 percent which suggests that Indian companies are effectively using their corporate websites to disclose corporate governance information. However, this also highlights a significant room for enhancement in the portrayal of corporate governance attributes on the corporate website.
Keywords: Internet Reporting, Corporate Governance, Web Reporting, Information Disclosure
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