Internet and the future of reporting in Europe

Pressure is being applied on companies right across Europe to distribute more corporate information, in more usable ways, with fewer time delays. The delivery of corporate information via the Internet is being seen by many companies as a way of addressing at least some of these demands. This paper introduces the subject of electronic corporate reporting and provides a detailed literature review of both academic and professional material produced on this subject so far. It also outlines a wide range of issues that need to be considered by companies, accounting regulators and standard setters in determining how this form of reporting should develop in the future. This debate is specifically set in a European context but has global applications.