The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies. / Giese, Nicole; Godemann, Jasmin; Herzig, Christian et al.
European Academy of Management 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence. Rotterdam : Erasmus University Rotterdam, 2012. S. 1-37 (European Academy of Management (EURAM) Conference; Band 2012).Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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RIS
TY - CHAP
T1 - The Internet as a Tool for Sustainability Accounting and Reporting?
T2 - 12th Annual Conference of the European Academy of Management - EURAM 2012
AU - Giese, Nicole
AU - Godemann, Jasmin
AU - Herzig, Christian
AU - Hetze, Katharina
N1 - Conference code: 12
PY - 2012
Y1 - 2012
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - Corporate Sustainability Reporting
KW - Management of Corporate Sustainability Reporting
KW - Sustainability Accounting
KW - sustainability reporting
KW - Germany
KW - Corporate Sustainability Reporting
KW - Management of Corporate Sustainability Reporting
KW - Sustainability Accounting and Reporting
M3 - Article in conference proceedings
T3 - European Academy of Management (EURAM) Conference
SP - 1
EP - 37
BT - European Academy of Management 2012
PB - Erasmus University Rotterdam
CY - Rotterdam
Y2 - 6 June 2012 through 8 June 2012
ER -