In this book, we have explored the use of the Internet for corporate reporting from its beginnings with the start of the World Wide Web up to the present, a period of approximately twenty-five years. Numerous changes have taken place during that period, some of which relate to the technology and others that relate to the changing business and reporting environment.
Changes in the technology have involved a massive increase in the power of computers and a shift to the use of the cloud for information technology purposes. Changes in the reporting environment have involved recognition that corporate reporting has to be directed to more than just financial issues toward environmental, social, and governance issues. This has ...
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