Augmented Sustainability Reports: A Design Science Approach

Freundlieb, Michael; Teuteberg, Frank

doi:10.17705/1thci.00048

Cited by 5 publications

(2 citation statements)

References 37 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In other words, a sustainability report is the link between an organisation's strategy and its commitment to a sustainable global economy. However, reporting on business sustainability in a way that fits the needs of diverse stakeholder groups is still a challenge (Freundlieb & Teuteberg 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

Berniak-Woźny

Kwasek

2020

CER

View full text Add to dashboard Cite

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of a wide range of stakeholders, such as governments, investors, and customers, in non-financial information disclosed by business and public organisations. However, designing and implementing a sustainability report that fits the needs of these different stakeholder groups is a challenge. The differences between the various sectors make this challenge even greater. The focus of this paper will be on the healthcare products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of companies operating in the European and North American healthcare products sector. Research methods: The study is based on the current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be based on a qualitative descriptive research design. Content analysis will be conducted on sustainability reports issued in 2018 and 2019, by 11 European and 8 North American organisations in the healthcare products sector. The nature of the study will be descriptive and based solely on information from secondary data sources. Expected results of the research: This paper will contribute to the international health management literature and to the existing research of sustainability reporting. Based on the findings, the health sector’s sustainability reporting practices will be carefully identified. The authors will also compare the practices of North American and European organisations’, and subsequently, they will define the trends and best practices in this field.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

Berniak-Woźny

Kwasek

2020

CER

View full text Add to dashboard Cite

show abstract

“…Generally speaking, the claim of holistic integration of financial and non-financial reporting content and managerial practices is not yet met, given that integrated reporting is a "new reporting paradigm that is holistic" (Adams and Simnett, 2011) In this regard, new concepts such as "augmented sustainability reports" (Freundlieb and Teuteberg, 2012) have emerged to address the shortcomings of the prevailing status. In summary, the following trend statement is proposed:…”

Section: Lack Of Holistic Integrationmentioning

confidence: 99%

Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control

Seele

2016

Journal of Cleaner Production

View full text Add to dashboard Cite

In this paper, I address the call for a "new approach to sustainability reporting" (Lubin and Esty, 2014) based on the present "sustainability gap" and propose the concept of "digitally unified reporting." This is achieved by reviewing two major trends from distinct bodies of literature: "integrated reporting" from the sustainability field and unified data based "XBRL-integrated reports" as established in financial reporting making use of the digital standard XBRL (eXtensible Business Reporting Language). Based on a systematic literature review, eight trend statements are derived pointing at gaps and issues in the field of sustainability reporting and management. Following this review, I propose a new concept called "digitally unified reporting" that addresses these issues. The core contribution is an XBRL-based approach to sustainability reporting that combines digital data management of sustainability performance measurement with digitally standardized sustainability reporting. To advance theory, "digitally unified reporting" is defined and discussed and positioned as a "twin track approach" to sustainability reporting (Burritt and Schaltegger, 2010) that provides both an inside-out and an outside-in perspective on sustainability reporting and management. The major advancement and theoretical contribution of the proposed concept is a time-ontological shift due to 24/7/365 digital transparency. This proposed shift is from retrospective reporting on past performance to digitally enabled and interoperable real-time transparency of performance measurement and reporting for managers and external stakeholders. Finally, the concept is compared to current conventional reporting approaches.

show abstract

Toward the Next Generation of Corporate Environmental Management Information Systems: What is Still Missing?

Gómez

Teuteberg

2014

Advances in Intelligent Systems and Computing

View full text Add to dashboard Cite

Augmented Sustainability Reports: A Design Science Approach

Cited by 5 publications

References 37 publications

Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control

Toward the Next Generation of Corporate Environmental Management Information Systems: What is Still Missing?

Contact Info

Product

Resources

About