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Tim Brooks, the new managing director of GNM, told staff a review will occur over the next 18 months that would involve tough decisions on costs, alongside the creation of more than 100 jobs in digital operations.

Brooks said: "I've already spoken of the creation of many new jobs, but the truth is that in some areas of our business it will mean fewer people.

"We may need to do some things completely differently or indeed stop doing some things altogether as our priorities change and adapt to the changing media world."

There are no indications as yet what areas of GNM's business will be hit as it continues to invest in its web operations.

However, it is understood that editorial positions are now under threat, with The Guardian's editor Alan Rusbridger telling staff the union house agreement, which prevents compulsory redundancies and guarantees a nine-day working fortnight, is out of date and that he has started to discuss it with the National Union of Journalists.

In January, GNM restructured its advertisement department to combine the Guardian Unlimited and display print teams into a single department named GNM Commercial.

GNM is moving to new offices in King's Cross from October 2008, which will include multimedia production facilities.