Sustainability Reporting Topic Maps: An Approach to Support Stakeholder Inclusiveness

Abstract

This article propose a method of how to produce and conceive an Internet-based sustainability report. After the Global Reporting Initiative (GRI) created the inalterable representation of the third output of GRI-guidelines companies begin to create sustainability reports and publish it via the world wide web. But thinking about that these reports are divided into different environmental messages a typical interested person will be confronted with too much information. Typically this results in an unperceptive view of all environmental task which are related to each other. Using the eXtensible Business Reporting Language (XBRL) we suggest a method of how to alter sustainability reports into Topic Maps (XTM).