Is the medium the message? Advancing the research agenda on the role of communication media in sustainability reporting

Abstract

Purpose

This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area.

Design/methodology/approach

This is a theoretical paper that draws upon previous literature to highlight that the newer communication media extends the capabilities of traditional media and provides insights into future research directions.

Research limitations/implications

This paper highlights that communication medium has a critical role in sustainability reporting and changes the dynamics of such reporting, leading to a change in the research approaches to study this phenomenon.

Practical implications

The paper has implications for practitioners in relation to the use of various communication media for sustainability reporting.

Social implications

The paper highlights that modern information and communication technologies transform reporting into communication, thereby providing potential for enhancing the engagement of stakeholders with a corporation.

Originality/value

This paper suggests that the role of the communication medium is integral to the communication of sustainability issues to stakeholders and that future research needs to justify the choice of the medium used for sustainability reporting studies.

Citation

Lodhia, S. (2018), "Is the medium the message? Advancing the research agenda on the role of communication media in sustainability reporting", Meditari Accountancy Research, Vol. 26 No. 1, pp. 2-12. https://doi.org/10.1108/MEDAR-08-2017-0197