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Auflistung nach Autor:in "Brosowski, Jan"

1 - 6 von 6
  • Konferenzbeitrag
    Going Ahead in Harmonising XML-Based DTDs for Corporate Environmental Reporting
    (The Information Society and Enlargement of the European Union, 2003) Isenmann, Ralf; Brosowski, Jan; Marx-Gómez, Jorge; Arndt, Hans-Knud
    Umweltberichte bilden die Kerninstrumente der betrieblichen Umweltberichterstattung. Angesichts steigender Anforderungen bzgl. Automatisierung, medialer Verfügbarkeit und Zielgruppenspezifizierung bietet der Einsatz des Internet in Verbindung mit der Auszeichnungssprache XML dabei große Gestaltungschancen und eröffnet wirksame Unterstützungspotentiale, sowohl für die Unternehmen selbst als auch für deren anvisierte Zielgruppen wie Mitarbeiter, Kunden und Investoren. Das konzeptionelle Herzstück für die informationstechnische Umsetzung einer internetbasierten Umweltberichterstattung ist in einer XML-basierten DTD für Umweltberichte zu sehen. Sie ermöglicht eine inhaltlich flexible, effizient durchzuführende und zielgruppenspezifische Umweltberichterstattung mit einer durchgängigen Prozeßunterstützung. Dieser Beitrag zielt auf die Harmonisierung solcher XML-basierter DTDs für Umweltberichte ab. Er knüpft dabei an grundlegende Überlegungen zur Standardisierung aus zwei vorausgegangenen Beiträge an, die auf der 16. Tagung „Informatik für den Umweltschutz“ 2002 in Wien sowie auf der 11. Tagung der Fachgruppe „Betriebliche Umweltinformationssysteme“ 2003 in Stuttgart vorgetragen wurden.
  • Konferenzbeitrag
    Software tool for single source multiple media and multiple requirement sustainability reporting
    (Sh@ring – EnviroInfo 2004, 2004) Isenmann, Ralf; Beisel, Monika; Brosowski, Jan; Marx-Gómez, Jorge
    In this paper, the development of a software tool is described. This software tool provides single source multiple media and multiple requirement sustainability reporting”, and thus makes the concept of internet-based sustainability reporting actually work. The software development is a joint project carried out by the Department of Business Information Systems and Operations Research (BiOR) at the University of Kaiserslautern, Germany, and the Institute for Technical and Business Information Systems at the Otto-von-Guericke-Universität Magdeburg, Germany. Single source multiple media and multiple requirement sustainability reporting is considered as the cutting edge approach in the rapidly developing field of advanced environmental and sustainability reporting using the internet. Such a comprehensive and forward-looking approach offers a variety of added value creating features compared with early environmental and sustainability reporting stages. For example, it provides a set of relevant contents (environmental, economic, social issues and mutual interrelations) that comprise the core themes for corporate sustainability, different media (print media, internet, CD-ROM etc.), it uses corresponding distributing principles (push, pull), it enables different views on the report contents, and it offers various presentation styles (media-specific, target group tailored). In technical terms, such a software tool is fully supported by an underlying ICT infrastructure that has its basis in using the internet and employing XML. As a practical application, this reporting approach is currently implemented as a software prototype. At the heart of its ICT architecture lies Cocoon, a Java-based, modular structured open source publishing framework, able to process XML documents, XML DTDs and XML Schemas, and thus suitable to perform single source multiple media and multiple requirement sustainability reporting.
  • Konferenzbeitrag
    Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL)
    (Managing Environmental Knowledge, 2006) Arndt, Hans-Knud; Isenmann, Ralf; Brosowski, Jan; Thiessen, Inke; Marx-Gomez, Jorge
    In this paper, we propose a reference architecture for sustainability reports based on the eXtensible Businesses Reporting Language (XBRL) which in particular meets – among others – the forthcoming requirements of the Global Reporting Initiative’s (GRI) sustainability reporting guidelines, to be released in late 2006. Currently, this third generation of GRI-guidelines (G3) has already been released as “draft-version for public comment”. While developing a sustainability reporting reference architecture, we made use of on existing XBRL Financial Reporting Taxonomies Architecture (FRTA) which is widely used in financial reporting.
  • Konferenzbeitrag
    Target Group Tailored Corporate Environmental Reporting— Stereotyping, Individualisation, Personalisation
    (The Information Society and Enlargement of the European Union, 2003) Isenmann, Ralf; Brosowski, Jan; Lenz, Christian
    Bei der betrieblichen Umweltberichterstattung spielt die Zielgruppenspezifizierung eine zentrale Rolle. Sie entscheidet wesentlich darüber, ob die anvisierten Empfänger wie z.B. Mitarbeiter, Kunden, Behörden, Umweltschutzinitiativen und Investoren Umweltberichte tatsächlich beachten, inwieweit sie diese Publikationen als Informationsquelle nutzen und in welchem Ausmaß sie die darin veröffentlichten Inhalte für ihre Entscheidungen berücksichtigen. Eine zielgruppenspezifische Umweltberichterstattung stellt insofern eine theoretisch anspruchsvolle, in der Unternehmenspraxis aber bislang kaum eingelöste Anforderung dar (Abschnitt 1). In diesem Beitrag werden hierzu konzeptionelle Grundlagen gelegt sowie eine informationstechnische Umsetzung anhand von drei Bestandteilen vorgestellt (Abschnitt 2): Zunächst sind die anvisierten Empfänger von Umweltberichten festzulegen und deren spezifischer Informationsbedarf zu analysieren. Die Analysen bilden die Basis zur Entwicklung zielgruppenspezifischer Nutzerprofile (Abschnitt 3). Aufbauend auf diesen vorgeschalteten Analysen wird eine XML-basierte Dokument Typ Definition (DTD) zur Umweltberichterstattung entwickelt. Diese DTD repräsentiert sozusagen das Informationsangebot des berichterstattenden Unternehmens (Abschnitt 4). Danach läßt sich Informationsbedarf und Informationsangebot in einem Umweltberichterstattungssystem zusammengeführen. Dabei wird zwischen drei Stufen der Zielgruppenspezifizierung differenziert: Stereotypenansatz, Individualisierung und Personalisierung. Zur IKT-Umsetzung wird das Java-basierte Publishing-Framework Cocoon genutzt, illustriert am Beispiel der Individualisierung (Abschnitt 5).
  • Konferenzbeitrag
    Using Internet Technologies and Services for Sustainability Reporting: Research Initiative, Agenda, Early Results
    (Environmental Informatics and Systems Research, 2007) Isenmann, Ralf; Arndt, Hans-Knud; Brosowski, Jan; Gomez, Jorge Marx; Schappert, Monika
    The paper provides an outline of a research initiative embedded in the environmental informatics community focused on the use of environmental informatics methods and the application of current internet technologies and services with the goal to improve sustainability reporting at corporate level. The outline includes the research agenda and a research map as an illustration covering the different facets of research and implementation as well as further developments that will be dealt with in the near future. The paper is organised in four major parts: First, the early history of the research initiative on internet-based sustainability reporting and major milestones are described with the help of current literature in the field. Based on the above, the research agenda and primary objectives are presented. Such a catalogue of issues seems useful for clarifying the focus of the whole enterprise and perhaps for an evaluation what has been achieved and where further work needs to be done. A research map of the co-operation network provides the whole picture the initiative is focused on. It particularly illustrates the domains in environmental informatics and corporate sustainability reporting that are of relevance to achieve the objectives set in the research agenda. Further, a current project is described. Finally, conclusions are drawn and an outlook is given on how sustainability reporting might evolve in the near future and where to support the developments through ICT.
  • Konferenzbeitrag
    XML Schema for sustainability reports meeting the needs of the GRI guidelines
    (Sh@ring – EnviroInfo 2004, 2004) Brosowski, Jan; Isenmann, Ralf; Beisel, Monika; Marx-Gómez, Jorge
    In this paper, an outline is given of how to develop a comprehensive XML Schema for corporate sustainability reports. In order to ensure methodological rigour, this development is based on prior experience in designing XML Document Type Definitions (DTDs) for environmental reports; further, it is embedded into an overall process with the goal to promote the standardisation of document structures for advanced environmental and sustainability reporting using internet technologies and services. The XML Schema in particular meets the “Sustainability Reporting Guidelines” of the Global Reporting Initiative (GRI), released in 2002, and a number of other reporting requirements, e.g. the revised European Eco-Management and Audit Scheme “EMAS II”, the international standard ISO 14001 on “Environmental Management Systems”, the German standard DIN 33922 “Environmental Reports for the Public”, the early international guideline on “Company Environmental Reporting” proposed by the United Nations Environment Programme (UNEP) and SustainAbility, its German counterpart “Environmental Reports – Environmental Statements. Guidelines on Preparation and Distribution” recommended through future e.V. and the Institute for Ecological Economy Research (IÖW), and a recently published publicly available specification (PAS) on the “Data exchange between ERP Systems and Environmental Information Systems”. The rationale why the XML Schema is explicitly focused on the GRI guidelines is that GRI represents the most forceful standard-setting organisation in the field of environmental and sustainability reporting, and thus its requirements will most likely become the de facto standard for sustainability reports, worldwide. Companies exactly meeting the needs of the GRI are reporting “in accordance with GRI” that is probably one of the highest levels of ensuring quality, rigour and utility within the field.