Internet use for corporate environmental reporting: current challenges—technical benefits—practical guidance
系统梳理了互联网在企业环境报告中的技术优势，涵盖报告目的、流程、内容和设计四大类别，并指出这些优势可推广至财务、社会及综合报告，对报告企业、标准制定机构和标杆组织有参考价值。
Abstract The huge opportunities of using the internet for corporate reporting are arranged in a comprehensive system of technical benefits. In order to give a tangible example and describe practical use thoroughly, the benefits are focused on environmental reporting but they can be transferred in major parts also to financial, social or sustainability reporting—seen as a currently emerging trend towards integrated financial, environmental and social reporting. In more detail, the system of internet‐specific benefits is illustrated by four main categories: benefits concerning the underlying purposes of publishing reports, benefits concerning the entire reporting process, benefits concerning the report contents and benefits concerning the report design. In terms of corporate reporting, professional internet use will enhance the way in which companies give information, communicate and manage their business internally and externally, benefiting all members involved that are reporting companies, addressed key target groups and other stakeholders such as standard setting institutions and benchmarking organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment