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Environmental Management Accounting for Cleaner Production pp 103–121Cite as

Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool

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Part of the book series: Eco-Efficiency in Industry and Science ((ECOE,volume 24))

Abstract

The contribution describes an information management approach that elevates the orthodox “one size fits all” disclosure practice of environmental reports to a sophisticated digital stage, using environmental statements according to the European Union Eco-Management and Audit Scheme (EMAS) as an example. The information management approach is illustrated along three basic elements: (1) stakeholder analysis and information requirement analysis (representing information demand); (2) XML-based document engineering (modelling information supply); and (3) an IT-supported reporting system (cross-matching information supply and demand). As a result, environmental statements could be developed from universal documents on print media, and thus a mere EMAS requirement, to valuable environmental communication vehicles that provide substantial and reliable information in a tailored fashion and are available on various media—due to an underlying single source cross-media principle.

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Author information

Authors and Affiliations

  1. Fraunhofer Institute for Systems and Innovation Research, Karlsruhe, Germany

    Ralf Isenmann

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  1. Ralf Isenmann
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Correspondence to Ralf Isenmann .

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Editors and Affiliations

  1. Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, Lüneburg, Germany

    Stefan Schaltegger

  2. Business School, University of Gloucestershire, Cheltenham, UK

    Martin Bennett

  3. Centre for Accounting, Governance and Sustainability School of Commerce, University of South Australia, Adelaide, SA, Australia

    Roger L. Burritt

  4. Institut Für Ökologische Wirtschaftsforschung, Vienna, Austria

    Christine Jasch

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Isenmann, R. (2008). Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool. In: Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8913-8_6

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