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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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    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.
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    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.
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    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.
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