The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet


The purpose of this paper is to investigate how companies could use the internet as a supporting tool for sustainability accounting and reporting. Design/Methodology/Approach: The data is revealed with a comprehensive criteria catalogue, developed and improved by three past surveys on internet-supported sustainability reporting. Findings: Internet-supported sustainability reporting offers several possibilities to gain information for sustainability accounting, especially with the new social media tools. Surprisingly, the use of those possibilities is still not used very often. Research limitations/implications: Limitations come with extend of the sample. In addition, there are no perceptions of stakeholders included. Originality/Value: The paper contributes to the understanding of online corporate sustainability reporting and how companies could integrate the obtained information through the technical possibilities of internet-supported sustainability reporting for their decision making and reporting process. Practical implications: The findings have some practical recommendations for future sustainability reporting in the Internet.
TitelEuropean Academy of Management 2012 : Social Innovation for Competitiveness, Organisational Performance and Human Excellence
Anzahl der Seiten38
VerlagErasmus University Rotterdam
PublikationsstatusErschienen - 2012
VeranstaltungEuropean Academy of Management - EURAM 2012: Social innovation for Competitiveness, Organisational Performdance and Human Exvellence - Rotterdam School of Management, Erasmus University , Rotterdam, Niederlande
Dauer: 06.06.201208.06.2012
Konferenznummer: 12