Internet‐based push and pull technologies provide customized corporate environmental reporting. On the one hand, more and more companies use technical benefits of the Internet for corporate environmental reporting and to publish corporate environmental reports (CERs). On the other hand, the demand for customized environmental information is still increasing. Target groups and other stakeholders are becoming more critical and focused on their environmental information needs. Moreover, companies are going to exploit the use of CERs to achieve competitive advantages. Hence, environmental reporting has to be fine tuned according to different information needs of various target groups. Thereby, internet‐based push and pull technologies are an efficient tool. They enable companies to offer online reporting on demand and to provide individual environmental information. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment

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

dynetic solutions gmbh Zusammenfassung: Das Internet wird als ein geeignetes Medium zur Integration der Geschäfts-und Umweltberichterstattung auf dem Weg zu einer Nachhaltigkeitsberichterstattung von Unternehmen behandelt. Es bietet den Unternehmen Unterstützungspotentiale in dreierlei Hinsicht: Erstens erleichtert es eine informative Offenlegung von Umweltinformation in Geschäfts-sowie von Geschäftsinformation in Umweltberichten. Zweitens ermöglicht es eine geschickte Verlinkung zwischen separaten Geschäfts-und Umweltberichten. Drittens eröffnet es eine effiziente Gestaltung von Nachhaltigkeitsberichten aus einem Guß. Insgesamt wird für den nutzenstiftenden Einsatz des Internet und die Ausschöpfung der damit einhergehenden medienspezifischen Unterstützungspotentiale als ein wichtiger Schritt zu einer Nachhaltigkeitsberichterstattung argumentiert.

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