iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting
| dc.contributor.author | Solsbach, Andreas | |
| dc.contributor.author | Isenmann, Ralf | |
| dc.contributor.author | Marx Gómez, Jorge | |
| dc.contributor.editor | Pillmann, W. | |
| dc.contributor.editor | Schade, S. | |
| dc.contributor.editor | Smits, P. | |
| dc.date.accessioned | 2019-09-16T03:14:39Z | |
| dc.date.available | 2019-09-16T03:14:39Z | |
| dc.date.issued | 2011 | |
| dc.description.abstract | The paper describes an approach for inter-organisational sustainability reporting. This approach is based on an open source software tool “Sustainable Online Reporting Model” developed at the University of Oldenburg. The idea of sustainability reporting across a single reporting entity like a company originated from the field of financial reporting. Later on Kasperzak (2003) presented an approach in which a network of corporations is treated as a single economic entity with the aim to get an extended consolidated financial statement. This approach is considered to fuel current discussions in sustainability reporting around issues like: Where to set reporting boundaries and how to enlarge reporting entities. This paper is research in progress. First, the idea of inter-organisational sustainability reporting is presented. The focus here is to enlarge reporting boundaries to an inter-organisational entity and to create a sustainability report covering an inter-organisational perspective. Such report from a collective perspective opens a window of new opportunities and provides added value compared to current sustainability reports of single entities. Second, a reference architecture for an “Inter-organisational Sustainable Online Reporting Model” is proposed. | de |
| dc.description.uri | http://enviroinfo.eu/sites/default/files/pdfs/vol7233/0639.pdf | de |
| dc.identifier.uri | https://dl.gi.de/handle/20.500.12116/26122 | |
| dc.publisher | Shaker Verlag | |
| dc.relation.ispartof | Innovations in Sharing Environmental Observations and Information | |
| dc.relation.ispartofseries | EnviroInfo | |
| dc.title | iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting | de |
| dc.type | Text/Conference Paper | |
| gi.citation.publisherPlace | Aachen | |
| gi.conference.date | 2011 | |
| gi.conference.location | Ispra | |
| gi.conference.sessiontitle | Sustainability Accounting, Reporting and Environmental Communication |