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

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.