Internet Based Voluntary Disclosure Practices in Indian Corporate Sector

Abstract

In today s digital era, corporate reporting extends far beyond conventional financial disclosures. It encompasses a blend of financial and non-financial information, reflecting an organization s transparency, accountability, and commitment to stakeholders. This study delves into the emerging practice of Internet-Based Voluntary Disclosure (IBVD) within the Indian corporate sector a subject still underexplored in academic research. The research aims to investigate how Indian companies use digital platforms for voluntary disclosures, and how these practices relate to various corporate characteristics. newline