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Moving beyond orthodox methods: How to benefit from online reporting for communicating sustainability issues

: Isenmann, R.; Gomez, J.M.

Developments in environmental accounting : Selected papers from EA-SDI 2007, Prague, Czech Republic
Prague: Ministry of the Environment of the Czech Republic, 2008
ISBN: 978-80-7212-487
International Conference "Environmental Accounting and Sustainable Development Indicators" (EA-SDI) <2007, Prague>
Conference Paper
Fraunhofer ISI ()
XML - Extensible Markup Language; Internet; online reporting; sustainability communication; Triple Bottom Line Approach (TBR)

Online reporting describes an emerging digital reporting approach based on the support through current information and communication technologies (ICT), particularly on the internet. Such a computer-based method provides an array of media-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 like one size fits all reports, print media fixation, and one-way-communication. The contribution gives an outline on this up-and-coming sustainability online reporting approach along three main categories: (i) Media-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.