Factors influencing corporate sustainability disclosure on websites

Purpose: this study aims to analyze sustainability communications through the websites of mobile telecommunications companies in Egypt, determining the most and least disclosed sustainability dimensions, and measuring the impact of corporate characteristics on the quality of disclosure of sustainability practices, in light of the theories of "legitimacy" and "stakeholder".
 
Design/methodology: A Quantitative content analysis methodology was applied to the companies’ official websites in order to examine their corporate sustainability (CS) efforts. The materials published on the sites were analyzed over a period of 10 years.
 
Results: The results revealed that the majority of telecommunications companies are active in disclosing sustainability practices on their websites, The "customer and product sustainability" dimension was the most disclosed, followed by a relatively small difference after the "human resource sustainability", while the least disclosed were (governance - economic performance), and the dialogue dimension was the least disclosed at all. The results also revealed the impact of the company's characteristics on the majority of the dimensions of sustainability, and that the largest, most profitable, international, Private and oldest companies were the ones that disclosed the most sustainability practices
on their websites and had an integrated strategic direction in disclosure.