Sustainability reporting (SR) as tri-partite reporting follows Elkigton and is changing due to technological development of information and communication technologies. Sustainability reporting is changing from a purely paper-based form to an internet-based reporting that supports all forms of communication and visualization. The following aspects will be addressed as part of corporate communication of the SR:
- Ecology and
- Social aspects.
The ecology has been shown for a long time by environmental reports and is included due to the development in SR. The trend of voluntary SR fades and currently mandatory reporting is rising that must be carried out in the European Union in 2017, by all companies with more than 500 employees. The requirements of guidelines, legislator, organizations and especially reporting companies are part of the research field.
Within the Department of Very Large Business Applications are under lead of Prof. Dr.-Ing. Marx Gómez aspects of sustainability reporting are researched by individual projects, bachelor's and master's theses, dissertations or project groups like cerebral (such as Corporate Enviromental Reporting for Business Related affiliates) and STORM (Sustainability Online Reporting Model).