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 ...

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 ...