<p>The proliferation of internet usage in recent years has ushered in a transformative era for companies' corporate reporting practices. This phenomenon has been underscored by the work of Khadaroo (2005), highlighting the substantial impact of internet platforms on corporate communication strategies. By leveraging the internet, companies are afforded unprecedented opportunities to augment the scope and caliber of their communication endeavors, particularly with shareholders and other stakeholder cohorts. The seminal works of Marston and Polei (2004) and Pirchegger and Wagenhofer (1999) further elucidate the potential of internet-based platforms to revolutionize corporate reporting practices, emphasizing the expansive possibilities for enhancing transparency, accessibility, and engagement in communication initiatives.</p>