Factors Influencing Corporate Online Reporting in India

Analysis Research

Open Access

Peer-reviewed

Factors Influencing Corporate Online Reporting in India

Nabin Kumar Sarawgi , Dr. Ahmed Hussain

DIP: 18.02.S20/20251004

DOI: 10.25215/2455/1004S20

Received: November 17, 2025; Revision Received: November 22, 2025; Accepted: November 26, 2025

Abstract

This paper aims to identify the factors capable of influencing corporate online reporting in India. For this purpose, 100 Indian listed manufacturing companies have been selected following random sampling method without replacement from ET500 during 2021-22. This study employed a corporate online reporting index comprising 124 informational items organized into seven categories to assess the disclosure extent. Binomial logit regression technique has been used for examining the factors influencing the corporate online reporting. The result of the Regression analysis reveals that out of five selected explanatory variables, three variables namely, Size of company, Profitability and Age of the company have significant and positive influences on the corporate online reporting. The remaining two factors, namely, Financial Leverage and dominance of independent directors on the board are found to be statistically insignificant. Moreover, the study provides the evidence of adequate and satisfactory level of corporate online reporting by the top manufacturing companies listed on Indian stock exchanges.

Keywords

The author(s) appreciates all those who participated in the study and helped to facilitate the research process.

The author(s) declared no conflict of interest.

This is an Open Access Research distributed under the terms of the Creative Commons Attribution License (www.creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any Medium, provided the original work is properly cited.

Responding Author Information

Nabin Kumar Sarawgi @ nabinkumarsarawgi@gmail.com

Factors Influencing Corporate Online Reporting in India

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Article Overview

ISSN 2455-670X

DIP: 18.02.S20/20251004

DOI: 10.25215/2455/1004S20

Published in

International Conference on Business Responsibility for Sustainable Development 17.12.2025

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