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Internet use for corporate environmental reporting: current challenges—technical benefits—practical guidance

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  • Ralf Isenmann
  • Christian Lenz

Abstract

The huge opportunities of using the internet for corporate reporting are arranged in a comprehensive system of technical benefits. In order to give a tangible example and describe practical use thoroughly, the benefits are focused on environmental reporting but they can be transferred in major parts also to financial, social or sustainability reporting—seen as a currently emerging trend towards integrated financial, environmental and social reporting. In more detail, the system of internet‐specific benefits is illustrated by four main categories: benefits concerning the underlying purposes of publishing reports, benefits concerning the entire reporting process, benefits concerning the report contents and benefits concerning the report design. In terms of corporate reporting, professional internet use will enhance the way in which companies give information, communicate and manage their business internally and externally, benefiting all members involved that are reporting companies, addressed key target groups and other stakeholders such as standard setting institutions and benchmarking organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment

Suggested Citation

  • Ralf Isenmann & Christian Lenz, 2002. "Internet use for corporate environmental reporting: current challenges—technical benefits—practical guidance," Business Strategy and the Environment, Wiley Blackwell, vol. 11(3), pages 181-202, May.
    • Handle: RePEc:bla:bstrat:v:11:y:2002:i:3:p:181-202
    DOI: 10.1002/bse.329
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    References listed on IDEAS

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    1. Douglas J. Lober & David Bynum & Elizabeth Campbell & Mary Jacques, 1997. "The 100 plus corporate environmental report study: A survey of an evolving environmental management tool," Business Strategy and the Environment, Wiley Blackwell, vol. 6(2), pages 57-73, May.
    2. David Wheeler & John Elkington, 2001. "The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 1-14, January.
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    1. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    2. Ylva Stiller & Claus‐Heinrich Daub, 2007. "Paving the way for sustainability communication: evidence from a Swiss study," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 474-486, November.
    3. Irja Vormedal & Audun Ruud, 2009. "Sustainability reporting in Norway – an assessment of performance in the context of legal demands and socio‐political drivers," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 207-222, May.
    4. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    5. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
    6. Ralf Isenmann & Christoph Bey & Markus Welter, 2007. "Online reporting for sustainability issues," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 487-501, November.
    7. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.

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