This paper presents a study of how companies in New Zealand's electricity and gas retail sector communicate their Corporate Environmental Citizenship (CEC) on the World Wide Web. The natural environment is the focal issue for analyzing the way these companies present their commitment to the community and society in general, for two reasons. First, concern for and management of the natural environment is one of the most important social issues facing corporations. Second, prior empirical studies of corporate communication of social responsibility initiatives have investigated the extent and content of these messages without focusing on a particular issue. A content analysis of the web pages of 18 companies in an environmentally sensitive industry was chosen to investigate which environmental issues and stakeholder groups are given priority and how companies' attitudes to stakeholders and relationships with them are described. The results demonstrate an instrumental reformist moral position underlying their...