Customized corporate environmental reporting by internet‐based push and pull technologies

Internet‐based push and pull technologies provide customized corporate environmental reporting. On the one hand, more and more companies use technical benefits of the Internet for corporate environmental reporting and to publish corporate environmental reports (CERs). On the other hand, the demand for customized environmental information is still increasing. Target groups and other stakeholders are becoming more critical and focused on their environmental information needs. Moreover, companies are going to exploit the use of CERs to achieve competitive advantages. Hence, environmental reporting has to be fine tuned according to different information needs of various target groups. Thereby, internet‐based push and pull technologies are an efficient tool. They enable companies to offer online reporting on demand and to provide individual environmental information.