Employing Internet and Hypermedia offer huge opportunities for corporate environmental reporting. They provide a comprehensive system of technical benefits and serve as powerful vehicles moving from a "green glossy brochure" towards an integrated reporting system. Such an integrated reporting system based on Internet and Hypermedia includes different reporting instruments for disclosing the companies' financial, environmental, and social activities, performance indicators, and overall success; it is often called "sustainability reporting" system, perhaps according to the triple bottom line approach. Since all the core-processes of reporting - from preparation and administration to distribution and presentation - can be facilitated, Internet and Hypermedia are seen as indispensable reporting tools. They represent a solid backbone for the companies' underlying ICT (information and communication technologies) infrastructure. Despite the fact that companies have made considerable progress how to utilise Internet and Hypermedia for environmental reporting since the last decade, there is an obvious lack of effort how to employ them productively, i.e. in an efficient manner, and not only in the sense of a smart extra just nice to have but without creating added value for both, reporting companies and their different target groups. Therefore, companies are still looking for help. With the main focus on moving from isolated environmental reports towards an integrated reporting system it is proposed to follow a content-oriented strategy. Such a content-oriented strategy aims at the integration of financial, environmental, and social reporting en route towards sustainability reporting. From a practitioner's point of view, the content-oriented strategy provides practical guidance. From an academics' perspective, the content-oriented strategy contributes to more conceptual clarity when employing Internet and Hypermedia productively for corporate environmental reporting.
展开▼
