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

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet

Authors

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.
OriginalspracheEnglisch
TitelEuropean Academy of Management 2012 : Social Innovation for Competitiveness, Organisational Performance and Human Excellence
Anzahl der Seiten38
ErscheinungsortRotterdam
VerlagErasmus University Rotterdam
Erscheinungsdatum2012
Seiten1-37
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
http://www.euram-online.org/conference/past-conferences.html
http://www.euram-online.org/images/euram/Flyers/Flyer_Rotterdam_2012.pdf

Zuletzt angesehen

Publikationen

  1. Managing Knowledge in Organization Studies Through Instrumentation
  2. The Uniqueness Value and Its Consequences for Organization Studies
  3. Die Wertschöpfungskette der Lebensmittelindustrie als Resonanzraum
  4. The European Union’s External Trade and Investment Policy Post-Lisbon
  5. Das Tier in der Betrachtungsweise der Philosophischen Anthropologie
  6. Concentración y extranjerización de tierras productivas en Colombia
  7. Internationales Wirtschaftsrecht als Grenze deutscher Umweltpolitik?
  8. Nachhaltiges Investment erfordert "Business Cases for Sustainability"
  9. Effects of strategy instructions on learning from text and pictures
  10. Anwendbares Recht bei Schadensersatz gegen Internet-Wettveranstalter
  11. Do Large Companies Ignore Formal Sustainability Management Controls?
  12. Separating Cognitive and Content Domains in Mathematical Competence
  13. Das Bildungssystem in den 1990er Jahren. Am Beginn einer Zeitenwende
  14. Zwischen simpler Kulturstatistik und fundierter Grundlagenforschung
  15. Überstunden, Ausgleichsmöglichkeiten, Gesundheit und Work-Life-Balance
  16. Challengers or the Establishment? How Populists Talk About Populists
  17. Kompetenzorientiertes Fachwissen von Mathematik-Lehramtsstudierenden
  18. Climate Change: Implications for Europe's Security and Defence Policy
  19. Stingless bees use terpenes as olfactory cues to find resin sources
  20. Evaluierung der Forschung zur Wirkung von Fluglärm auf den Menschen
  21. What has gone wrong with application development? Who is the culprit?
  22. Incentive Preferences of Employees in Germany and the United States
  23. Determinantes e Desenvolvimento de Escolas na Teoria Organizacional
  24. The importance of product lifetime labelling for purchase decisions
  25. Transgenerational Audiovisual Narration in Revolutionary Women: Ella
  26. Public service media, innovation policy and the ‘crowding out’ problem
  27. Weniger Unfälle durch Öffentlichkeitsarbeit und Verkehrsüberwachung
  28. Thermal conductivity measurement of thermochemical storage materials
  29. Hygieneanforderungen für handwerklich strukturierte Schlachtbetriebe
  30. Individuelle Beteiligung am Unterrichtsgespräch in Grundschulklassen
  31. Dynamik der deutschen Warenexporte nach Zielländern und Gütergruppen