TY - CHAP

T1 - Interactive Sustainability Reporting

T2 - Developing Clear Target Group Tailoring and Stimulating Stakeholder Dialogue

AU - Isenmann, Ralf

AU - Kim, Kicheol

PY - 2006

Y1 - 2006

N2 - Providing greater interactivity is a step forward in sustainability reporting. Interactivity includes mechanisms to involve key target groups and give feedback, facilities for user control, and opportunities to select report contents and design. These features determine users' satisfaction, value, and overall attitude towards sustainability reporting, whether users actually pay attention to sustainability reports, how readers assess reliability and value of these documents, and the extent to which stakeholders are willing to make use of such communication vehicles for decision making. Today, one-way-communication on sustainability issues through 'one size fits all' hard copies or simple electronic duplicates without any added value, hardly fulfils stakeholder expectations and reporting requirements. In contrast to the importance of these issues of communication in codes of conducts, standards, guidelines, and other recommendations, however, current reporting practice has significant room for improvement. Hence, a framework is proposed and examples of current practice are presented showing how a more interactive sustainability reporting approach could be shaped and implemented.

AB - Providing greater interactivity is a step forward in sustainability reporting. Interactivity includes mechanisms to involve key target groups and give feedback, facilities for user control, and opportunities to select report contents and design. These features determine users' satisfaction, value, and overall attitude towards sustainability reporting, whether users actually pay attention to sustainability reports, how readers assess reliability and value of these documents, and the extent to which stakeholders are willing to make use of such communication vehicles for decision making. Today, one-way-communication on sustainability issues through 'one size fits all' hard copies or simple electronic duplicates without any added value, hardly fulfils stakeholder expectations and reporting requirements. In contrast to the importance of these issues of communication in codes of conducts, standards, guidelines, and other recommendations, however, current reporting practice has significant room for improvement. Hence, a framework is proposed and examples of current practice are presented showing how a more interactive sustainability reporting approach could be shaped and implemented.

KW - Sustainability sciences, Management & Economics

KW - Nachhaltige Entwicklung

KW - Stakeholder

KW - Unternehmen

KW - Publizität

KW - Corporate Social Responsibility

KW - Target Group

KW - Sustainability Reporting

KW - Triple Bottom Line

KW - Corporate Communication

UR - http://www.scopus.com/inward/record.url?scp=84892063954&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/4dedbdf4-e1f3-3b5e-9a95-41e431bcc51b/

U2 - 10.1007/978-1-4020-4974-3_24

DO - 10.1007/978-1-4020-4974-3_24

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 1-4020-4079-2

SN - 1-4020-4973-0

SN - 978-1-4020-4973-6

SP - 533

EP - 555

BT - Sustainability Accounting and Reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer Science and Business Media Deutschland

CY - Dordrecht

ER -