Keywords: cross media reporting, customisation, web-based environmental reports, eXtensible Markup Language, XML, Global Reporting Initiative, internet, sustainability reporting, triple bottom line, corporate environmental reporting, sustainability reports
Internet-based sustainability reporting
The early stages of corporate environmental reporting – in the late 1980s and early 1990s – have been focused on free-standing environmental reports, produced on print media and usually prepared as 'one size fits all' universal documents. Using the internet provides an array of benefits and offers a number of capabilities of how to progress in the field, particularly along three dimensions: integration of financial and social issues, provision of reports on various media and fine tuning reports to users' needs and preferences. These trends are pushing the field towards sustainability reporting, based on the internet as a backbone for companies' underlying ICT infrastructure.