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

Nicole Giese; Jasmin Godemann; Christian Herzig; Katharina Hetze

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

Nicole Giese
, Jasmin Godemann
, Christian Herzig
, Katharina Hetze

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

Abstract

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.

Original language	English
Title of host publication	European Academy of Management 2012 : Social Innovation for Competitiveness, Organisational Performance and Human Excellence
Number of pages	38
Place of Publication	Rotterdam
Publisher	Erasmus University Rotterdam
Publication date	2012
Pages	1-37
Publication status	Published - 2012
Event	12th Annual Conference of the European Academy of Management - EURAM 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence - Rotterdam School of Management, Erasmus University , Rotterdam, Netherlands Duration: 06.06.2012 → 08.06.2012 Conference number: 12 http://www.euram-online.org/conference/past-conferences.html http://www.euram-online.org/images/euram/Flyers/Flyer_Rotterdam_2012.pdf

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Research areas and keywords

Sustainability sciences, Management & Economics
Corporate Sustainability Reporting
Management of Corporate Sustainability Reporting
Sustainability Accounting and Reporting

Cite this

Giese, N., Godemann, J., Herzig, C., & Hetze, K. (2012). The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies. In European Academy of Management 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence (pp. 1-37). (European Academy of Management (EURAM) Conference; Vol. 2012). Erasmus University Rotterdam.

Giese, Nicole ; Godemann, Jasmin ; Herzig, Christian et al. / The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies. European Academy of Management 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence. Rotterdam : Erasmus University Rotterdam, 2012. pp. 1-37 (European Academy of Management (EURAM) Conference).

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abstract = "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. ",

keywords = "Sustainability sciences, Management \& Economics, Corporate Sustainability Reporting, Management of Corporate Sustainability Reporting, Sustainability Accounting, sustainability reporting, Germany, Corporate Sustainability Reporting, Management of Corporate Sustainability Reporting, Sustainability Accounting and Reporting",

author = "Nicole Giese and Jasmin Godemann and Christian Herzig and Katharina Hetze",

year = "2012",

language = "English",

series = "European Academy of Management (EURAM) Conference",

publisher = "Erasmus University Rotterdam",

pages = "1--37",

booktitle = "European Academy of Management 2012",

address = "Netherlands",

note = "12th Annual Conference of the European Academy of Management - EURAM 2012 : Social Innovation for Competitiveness, Organisational Performance and Human Excellence, EURAM 2012 ; Conference date: 06-06-2012 Through 08-06-2012",

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Giese, N, Godemann, J, Herzig, C & Hetze, K 2012, The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies. in European Academy of Management 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence. European Academy of Management (EURAM) Conference, vol. 2012, Erasmus University Rotterdam, Rotterdam, pp. 1-37, 12th Annual Conference of the European Academy of Management - EURAM 2012, Rotterdam, Netherlands, 06.06.12.

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. p. 1-37 (European Academy of Management (EURAM) Conference; Vol. 2012).

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

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 -

Giese N, Godemann J, Herzig C, Hetze K. The Internet as a Tool for Sustainability Accounting and Reporting? An Analysis of the German DAX 30 Companies. In European Academy of Management 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence. Rotterdam: Erasmus University Rotterdam. 2012. p. 1-37. (European Academy of Management (EURAM) Conference).

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

Abstract

UN SDGs

Research areas and keywords

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Cite this