Online reporting for sustainability issues

Abstract

Online reporting describes an emerging digital reporting approach based on support through current information and communication technology (ICT), particularly on the internet. Such a computer-based method provides an array of medium-specifi c capabilities and technical benefi ts to improve sustainability communication, both for companies (reporters) and their various stakeholders (report users). Compared with orthodox methods, online reporting used for sustainability communication overcomes the limitations of paper-based disclosure, such as 'one size fi ts all' reports, print medium fi xation and one-way communication. The contribution gives an outline on this up-and-coming sustainability online reporting approach in four categories. (i) Medium-specifi c trends in the fi eld are observed. (ii) New opportunities emerging for corporate sustainability communication are identifi ed. (iii) A framework for sustainability online reporting is presented. (iv) Limitations are discussed that should be considered when moving away from early reporting stages towards the advanced one of sustainability online reporting.

An agenda for ‘Green’ information technology and systems research

“…For example, some articles examine how the software development lifecycle can be modified to facilitate environmentally sustainable software development (Huang, 2008) or the potential negative environmental impacts of systems that are either not designed properly or not used as designed (Haigh & Griffiths, 2008). Further, a number of other studies examine environmental reporting, measurement, and accounting systems (e.g., Brown, Dillard, & Marshall, 2005;Goodman, 2000;Isenmann, Bey, & Welter, 2007;Moller & Schaltegger, 2005;Rikhardsson, 1998;Shaft, Sharfman, & Swahn, 2001), knowledge management systems for environmental sustainability initiatives (e.g., Jain, George, & Webster, 2008;Manning, 2007), or the concept of designing for the environment (DfE) -that is, taking the environment into consideration when designing products and services (e.g., Lenox, King, & Ehrenfeld, 2000;Yang, Moore, Wong, Pu, & Chong, 2007). Most of the research focuses on Green IS, rather than on IT.…”

From Indicators to Policies: Open Sustainability Assessment in the Water and Sanitation Sector

“…Such governance processes could take place in specific virtual spaces by allowing two-way communication, where stakeholders agree to participate and interact to know and understand the problems of the WSMS and incorporate their own visions [69]. Websites, social media, and other virtual spaces are potentially good channels for societal interactions and can increase the availability and accessibility of sustainability information [49,70]. The use of interactive websites can also generate trust, promote social learning processes, and improve the efficiency of management policies [71].…”

Augmented Sustainability Reports: A Design Science Approach

“…Since sustainability reporting is increasingly performed online (Isenmann et al, 2007(Isenmann et al, , 2011Rikhardsson et al, 2002), it is a relevant research domain for the IS community.…”

“…Although IS researchers have identified a trend towards online sustainability reporting, they also concede that the technical possibilities online reports offer in comparison to traditional PDF-or print media-based reports have not yet been utilized to the fullest extent (Isenmann et al, 2007;Isenmann et al, 2011;Rikhardsson et al, 2002). Accordingly, Melville suggests that the IS community needs to further investigate how information systems influence beliefs about the natural environment and environmental sustainability, and how these systems should be designed (Melville, 2010).…”

“…In the course of this development, researchers have suggested concepts and solutions that utilize the multimedia potential of online SRs, enable custom-tailored sustainability reporting for different stakeholder groups and facilitate a dialogue between the reporting companies and their stakeholders (Isenmann, 2004;Isenmann et al, 2007Isenmann et al, , 2011. Nevertheless, researchers still criticize online SRs, asserting that the technical possibilities available are not utilized to the fullest extent and that companies are hesitating to replace static reporting formats (Isenmann et al, 2011).…”