Customized corporate environmental reporting by internet‐based push and pull technologies

Abstract

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

Accessibility and functionality of the corporate web site: implications for sustainability reporting

“…Such demands were coming from a diverse set of stakeholders, with a diverse range of information needs that could not be satisfied through the annual report. Web based reporting therefore has created an opportunity for companies to be better equipped (through internet based push and pull technologies) to meet these information needs through the customized corporate report (Isenmann and Lenz, 2001) or stakeholder engagement (Unerman and Bennett, 2004).…”

“…The literature review by Isenmann and Lenz (2001) identified the following three limitations of web based environmental reporting.…”

Web content mining for comparing corporate and third‐party online reporting: a case study on solid waste management

“…Another strand of research has focused on the target audience of corporate environmental reporting, investigating whether corporate environmental reports meet the information needs of their readers (Noci, 2000), whether readers perceive them as comprehensible (Rockness, 1985), how particular audiences could be addressed more effectively (Azzone et al, 1997), and how Internet-based push and pull technologies can deliver customized reports (Isenmann and Lenz, 2001;Isenmann and Marx-Gómez, 2004).…”

Appraising the Corporate Sustainability Reports – Text Mining and Multi-Discriminatory Analysis

“…Noci [21] made a deep emphasis on CERs issued by Italian firms and Italy-based multinationals. Prior studies on metrics were done on environmental reporting in SME's [22], internet technologies [23], and text mining approach on selected 10-variables [24]. Every organization accumulates huge volumes of data from a variety of sources on a daily basis.…”