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What constitutes EMIS for sustainability reporting? A classification approach, using a systematic literature review
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Datum
2014
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BIS-Verlag
Zusammenfassung
Due to an extensive amount of environmental impacts by industrial processes, the demand for
information about firm’s caused environmental impacts increases by different stakeholder groups.
An uprising and sophisticated form of environmental performance information distribution is
sustainability reporting (SR), although it is a complex task. Information and communication
technologies (ICT) are supposed to support and enable SR, however the adoption and diffusion of
specific EMIS for the task of SR is rather low. One reason may be that scholars missed their
chance to provide tangible and precise definitions for EMIS as well as features and characteristics
of this class of IS. In order to understand and define what really constitutes EMIS for SR, we first
use a well-known IS classification pattern to find general features of IS. We then use this
classification pattern in a systematic literature review and analyze present knowledge for
characteristics of EMIS for SR. The outcome is twofold. First we derive an EMIS for SR specific
classification pattern. Second, we point out what is already known about EMIS for SR and which
topics should be addressed in further research.