Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

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Authors: Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini
Cited by: 6
References: 136

Abstract

ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media. After defining a structured research protocol in line with the SLR's best practices, a final dataset of 455 articles published in peer‐reviewed journals from 1993 to 2024 was obtained and processed using bibliometric tools provided by the Bibliometrix package of R Studio, along with manual content analysis. The study highlights three main thematic clusters that have shaped the evolution of this research: online CSR/sustainability and IC disclosure in the private sector; Internet financial reporting (IFR), eXtensible Business Reporting Language (XBRL), and social media; and online financial and non‐financial disclosure in the public sector. Additionally, several research gaps have been identified, outlining a robust research agenda for future studies.

Fields of Study & Subjects

Financial Reporting and XBRL Corporate Social Responsibility Reporting E-Government and Public Services

Publication details

Journal / source
Corporate Social Responsibility and Environmental Management
Publisher
Wiley
Volume
33
Issue
5
Pages
6484–6507
Publication date
26 February 2026
Language
EN