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

Advanced corporate sustainability reporting – XBRL taxonomy for sustainability reports based on the G3-guidelines of the Global

This article propose a method of how to produce and conceive an Internet-based sustainability report. After the Global Reporting Initiative (GRI) created the inalterable representation of the third output of GRI-guidelines companies begin to create sustainability reports and publish it via

initiative on internet-based sustainability reporting and major milestones are described with the help of current litera-ture 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

Abstract: Web 2.0 driven sustainability reporting describes an emerging digital approach of sustainability online reporting using the support of web 2.0 technologies. Such a computer-based application of semantics overcomes the limitations of orthodox reporting methods as it provides an array

Twenty Second European Conference on Information Systems, Tel Aviv 2014 1 AN INFORMATION SYSTEM DESIGN THEORY FOR GREEN INFORMATION SYSTEMS FOR SUSTAINABILITY

This survey was conducted in the course of the ICT-ENSURE project. ICT-ENSURE is

as a founding member of the Global Accounting Alliance (GAA), an international accounting coalition formed by the world’s premier accounting bodies. With a membership of around 775,000, the GAA promotes quality professional services, shares information, and collaborates on international accounting

Statements in a changeable context: a Semantic

and pre-candidate countries. PROGRESS mission is to strengthen the EU contribution in support of Member States ' commitment. PROGRESS is instrumental in • providing analysis and policy advice on PROGRESS policy areas; • monitoring and reporting on the implementation of EU legislation and policies