An approach is presented to model environmental information relevant for industry in the European information space. The approach is based on the theory of external control mechanisms initially introduced by Dyllick (1992). This certain theory has its roots in new political economy on the one hand and institutional ...

The ongoing development and the alterations of sustainability reporting, like the change towards internet-based reporting which allows stakeholder orientation and integration of supply chain disclosure, will lead to an increased generation of sustainability reports (or corporate social responsibility reporting). By April ...

In the 20 years since sustainability reporting first became a topic of broader interest in academia, business, and governments, it has rapidly grown to a field of research (e.g. Fifka 2012), with increasing relevance for companies, and more and more also of importance for capital markets and the financial community, even ...

The paper describes an approach for inter-organisational sustainability reporting. This approach is based on an open source software tool “Sustainable Online Reporting Model” developed at the University of Oldenburg. The idea of sustainability reporting across a single reporting entity like a company originated from the ...