Firm Information Transparency: Ethical Questions in the Information Age

摘要

The wide diffusion of information and communication technologies (ICT) over the last few decades has modified the way in which individuals and institutions interact and conduct social and business activities. We analyze the importance of a firm's information transparency, defined as the degree of completeness of information, regarding their own business activities, provided by each company to the market, and the related role of ICT. First, we present a brief historical perspective of information transparency of business organizations. Then, we analyze the actual role and possibilities offered by ICT to contemporary firms and to society. We develop a model that integrates the ethical and economical/financial forces affecting information transparency applying it to the case study of a famous multinational company. Finally, useful insights for scholars and practitioners are presented.