Treat all electronic serials as "published" material.  Take information regarding the publishing of a remote access serial from anywhere in the publication, but prefer the chief source.  Lacking a formal presentation on the first or earliest issue, review all other sources for a formal publishing statement.  If the serial lacks a formal statement of publication but it is clear from either internal or external evidence that it emanates from a particular institution or organization, consider the institution or organization to be the publisher and the location of the institution or organization to be the place of publication.  Use brackets only when information is taken from an external source.  If no publishing information can be supplied, use "[S.l. : $b s.n.]".  Following the principles of the aggregator-neutral record, aggregator names are not given in the publishing statement.  Information about the publisher generally would be applicable to all online versions of the title.  Some providers distribute earlier issues of a title, others distribute later issues; there could be different publishers shown on earlier and later issues of a digitized print serial, so publishing statements might differ depending on which provider is chosen as the basis of description.

When describing from the first or last issue, include the publication date in the subfield $c of field 260 ; otherwise, do not record it.

See also:

Module 31.  Remote Access Electronic Serials (Online Serials)