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Erschienen in:
2008 | OriginalPaper | Buchkapitel
Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool
verfasst von : Ralf Isenmann
Erschienen in: Environmental Management Accounting for Cleaner Production
Verlag: Springer Netherlands
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The contribution describes an information management approach that elevates the orthodox “one size fits all” disclosure practice of environmental reports to a sophisticated digital stage, using environmental statements according to the European Union Eco-Management and Audit Scheme (EMAS) as an example. The information management approach is illustrated along three basic elements: (1) stakeholder analysis and information requirement analysis (representing information demand); (2) XML-based document engineering (modelling information supply); and (3) an IT-supported reporting system (cross-matching information supply and demand). As a result, environmental statements could be developed from universal documents on print media, and thus a mere EMAS requirement, to valuable environmental communication vehicles that provide substantial and reliable information in a tailored fashion and are available on various media—due to an underlying single source cross-media principle.