For example, Joshi and Gao (2009) looked at the web pages of 49 multinational companies for
environmental disclosures, finding that those companies with a strong equity base and in a good financial
condition had a propensity to voluntarily disclose more environmental information than other companies.
Tagesson et al. (2009) examining the extent and context of environmental disclosures on 267 Swedish listed
companies’ websites found a positive relationship between environmental disclosures and size and
profitability with government companies disclosing more environmental information than private companies.
In a comparative study, Allam and Lymer (2002) examined, among other disclosures, social and
environmental disclosures on websites of 50 companies from five countries (USA, UK, Canada, Australia and
Hong Kong). They found that 44 percent of the US companies, 86 percent of UK companies, 42 percent of
Canadian, 48 percent of Australian, and 24.5 percent of Hong Kong companies disclosed social and
environmental information on their websites. In a later paper Rowbottom and Lymer (2009) exploring which
user groups access online sustainability information, found that the majority of requests for online
sustainability information originate from within the reporting company suggesting an inward focus to
sustainability reporting. Evidence about environmental reporting on corporate websites in developing
countries such as Thailand is scant.