IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v11y2002i3p181-202.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.329
    Download Restriction: no

    File URL: https://libkey.io/10.1002/bse.329?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Philip Peck & Knud Sinding, 2003. "Environmental and social disclosure and data richness in the mining industry," Business Strategy and the Environment, Wiley Blackwell, vol. 12(3), pages 131-146, May.
    2. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    3. Dror Etzion & Fabrizio Ferraro, 2010. "The Role of Analogy in the Institutionalization of Sustainability Reporting," Organization Science, INFORMS, vol. 21(5), pages 1092-1107, October.
    4. R. Scott Marshall & Darrell Brown, 2003. "Corporate environmental reporting: what's in a metric?," Business Strategy and the Environment, Wiley Blackwell, vol. 12(2), pages 87-106, March.
    5. Ourvashi Bissoon, 2018. "Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-19, December.
    6. Bryan Ogden, 2015. "Short Form Videos for Sustainability Communication," MIC 2015: Managing Sustainable Growth; Proceedings of the Joint International Conference, Portorož, Slovenia, 28–30 May 2015,, University of Primorska, Faculty of Management Koper.
    7. 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.
    8. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    9. A. D. Martin & D. J. Hadley, 2008. "Corporate environmental non‐reporting – a UK FTSE 350 perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 17(4), pages 245-259, May.
    10. Pamela Edwards & Frank K. Birkin & David G. Woodward, 2002. "Financial comparability and environmental diversity: an international context," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 343-359, November.
    11. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
    12. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    13. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    14. Purba Rao & Alok Kumar Singh & Olivia la O'Castillo & Ponciano S. Intal & Ather Sajid, 2009. "A metric for corporate environmental indicators … for small and medium enterprises in the Philippines," Business Strategy and the Environment, Wiley Blackwell, vol. 18(1), pages 14-31, January.
    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. Knud Sinding & Philip Peck, 2002. "Environmental and Social Disclosure and Data-Richness in the Mining Industry," Working Papers 36/02, University of Southern Denmark, Department of Sociology, Environmental and Business Economics.
    17. Thomas Thijssens & Laury Bollen & Harold Hassink, 2015. "Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory," Journal of Business Ethics, Springer, vol. 132(4), pages 873-891, December.
    18. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    19. Rea Wagner & Peter Seele, 2017. "Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective," Journal of Business Ethics, Springer, vol. 146(2), pages 333-351, December.
    20. Pontus Cerin, 2002. "Communication in corporate environmental reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(1), pages 46-65, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:11:y:2002:i:3:p:181-202. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.