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Online reporting for sustainability issues

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  • Ralf Isenmann
  • Christoph Bey
  • Markus Welter

Abstract

Online reporting describes an emerging digital reporting approach based on support through current information and communication technology (ICT), particularly on the internet. Such a computer‐based method provides an array of medium‐specific capabilities and technical benefits to improve sustainability communication, both for companies (reporters) and their various stakeholders (report users). Compared with orthodox methods, online reporting used for sustainability communication overcomes the limitations of paper‐based disclosure, such as ‘one size fits all’ reports, print medium fixation and one‐way communication. The contribution gives an outline on this up‐and‐coming sustainability online reporting approach in four categories. (i) Medium‐specific trends in the field are observed. (ii) New opportunities emerging for corporate sustainability communication are identified. (iii) A framework for sustainability online reporting is presented. (iv) Limitations are discussed that should be considered when moving away from early reporting stages towards the advanced one of sustainability online reporting. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:bstrat:v:16:y:2007:i:7:p:487-501
    DOI: 10.1002/bse.597
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    References listed on IDEAS

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    2. Francisco Flores Muñoz & Diego Valentinetti & María Mora Rodríguez & à ngel Mena Nieto, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(4), pages 497-514, December.
    3. 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.
    4. Xue, Jingyan & Liu, Gengyuan & Casazza, Marco & Ulgiati, Sergio, 2018. "Development of an urban FEW nexus online analyzer to support urban circular economy strategy planning," Energy, Elsevier, vol. 164(C), pages 475-495.
    5. Kouassi Marius Honoré Aké & Olivier Boiral, 2023. "Sustainable development and stakeholder engagement in the agri‐food sector: Exploring the nexus between biodiversity conservation and information technology," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 334-348, February.
    6. Claudio Vitari & Isabelle Bourdon & Florence Rodhain, 2017. "Les systèmes de communication Internet des entreprises du CAC40 : une étude longitudinale (2007-2015)," Post-Print halshs-01923267, HAL.
    7. Valentinetti, Diego & Flores Muñoz, Francisco, 2021. "Internet of things: Emerging impacts on digital reporting," Journal of Business Research, Elsevier, vol. 131(C), pages 549-562.
    8. Matteo Mura & Mariolina Longo & Ana Rita Domingues & Sara Zanni, 2019. "An Exploration of Content and Drivers of Online Sustainability Disclosure: A Study of Italian Organisations," Sustainability, MDPI, vol. 11(12), pages 1-24, June.
    9. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    10. Katja Beyer & Marlen Gabriele Arnold, 2022. "Social sustainability in an evolving circular fashion industry: identifying and triangulating concepts across different publication groups [Soziale Nachhaltigkeit in einer sich entwickelnden zirkul," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 30(1), pages 29-54, December.
    11. Elisabete Correia & Sara Sousa & Clara Viseu & Manuela Larguinho, 2023. "Analysing the Influence of Green Marketing Communication in Consumers’ Green Purchase Behaviour," IJERPH, MDPI, vol. 20(2), pages 1-17, January.
    12. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
    13. António Pedro Vieira & Gregor Radonjič, 2020. "Disclosure of eco‐innovation activities in European large companies' sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2240-2253, September.
    14. Bozena Guziana & Peter Dobers, 2013. "How Sustainability Leaders Communicate Corporate Activities of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 193-204, July.
    15. Claudio Vitari & Isabelle Bourdon & Florence Rodhain, 2017. "Les systèmes de communication Internet des entreprises du CAC40 : une étude longitudinale (2007-2015)," Grenoble Ecole de Management (Post-Print) halshs-01923267, HAL.
    16. Yang, Qing & Liu, Gengyuan & Casazza, Marco & Campbell, Elliot T. & Giannetti, Biagio F. & Brown, Mark T., 2018. "Development of a new framework for non-monetary accounting on ecosystem services valuation," Ecosystem Services, Elsevier, vol. 34(PA), pages 37-54.
    17. Niamh M. Brennan & Doris M. Merkl-Davies, 2018. "Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 553-577, July.
    18. Martín Alejandro Iribarnegaray & María Laura Gatto D’Andrea & María Soledad Rodriguez-Alvarez & María Eugenia Hernández & Christian Brannstrom & Lucas Seghezzo, 2015. "From Indicators to Policies: Open Sustainability Assessment in the Water and Sanitation Sector," Sustainability, MDPI, vol. 7(11), pages 1-21, October.

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