Internet-based sustainability reporting

摘要

The early stages of corporate environmental reporting - in the late 1980's and early 1990's - have been focused on free-standing environmental reports, produced on print media and usually prepared as "one size fits all" universal documents. Using the internet provides an array of benefits and offers a number of capabilities of how to progress in the field, particularly along three dimensions: integration of financial and social issues, provision of reports on various media and fine tuning reports to users' needs and preferences. These trends are pushing the field towards sustainability reporting, based on the internet as a backbone for companies' underlying ICT-infrastructure.