Purpose: The paper aims to explore trends in the use of internet-supported sustainability reporting for German DAX30 companies. Particular focus is to be given to the question of the extent that these companies use the more effective internet-specific methods of provision, accessibility,...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...

"Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made...