Softwareunterstützes Nachhaltigkeits-Reporting

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• 作者：Manfred Heil ; Holger Hoppe ; Torsten Stein
• 关键词：SchlüsselwörterCorporate Social Responsibility ; Enterprise Sustainability Management ; Nachhaltigkeitsberichterstattung ; Integrationsnutzen ; Funktionsnutzen ; Wirtschaftlichkeitsbetrachtung
• 刊名：HMD Praxis der Wirtschaftsinformatik
• 出版年：2016
• 出版时间：October 2016
• 年：2016
• 卷：53
• 期：5
• 页码：721-735
• 全文大小：858 KB
• 刊物类别：Computer Science, general; Economics/Management Science, general;
• 刊物主题：Computer Science, general; Economics/Management Science, general;
• 出版者：Springer Fachmedien Wiesbaden
• ISSN：2198-2775
• 卷排序：53

文摘

Sustainability Management has become a board room priority. Regulatory pressure and stakeholder expectations are driving this trend. Companies are facing the challenge of building organizational structures and processes, which support an efficient collection and aggregation of sustainability indicators. The indicators comprise already existing data as well as data that still has to be collected. New reporting tools provide a suitable IT-infrastructure for an integrated Enterprise Sustainability Management. This paper shows how a software tool can contribute to meet the challenges of sustainability reporting. Investments of this kind require a sound business case. Based on DeLone’s and McLean’s model, a framework is presented, which covers the interdependencies and value factors of the respective investment case. Thereafter, a case study (focused on waste management) demonstrates the integral value of a comprehensive sustainability reporting tool. The true value of a modern reporting tool largely depends on the degree to which functional requirements are being met in daily practice.