ABSTRACT
Corporate environmental reporting is a multi-faceted, rapidly developing field that is influenced by a number of driving forces including: national and international standards and regulations, such as the ISO 14000 series; the revised EU Eco-Management and Audit Scheme; and the Global Reporting Initiative (GRI) guidelines. In terms of reporting costs, S. A. DiPiazza and R. G. Eccles expect that an advanced reporting approach based on internet technologies and using eXtensible Markup Language (XML) can save companies up to 60% of the costs of orthodox reporting methods. Internet-based environmental reporting is an ambitious, promising and forward-looking approach. Its employment, however, needs careful reflection on the strategic implications, particularly with regard to communication strategy, information and communications technology (ICT) capabilities and organisation. A framework for advanced internet-based environmental reporting is illustrated using four elements : stakeholder analysis, analysis of stakeholder information requirements, XML-based document engineering, ICT architecture.
