Matthias Gräuler

Requirements Prioritization and Design Considerations for the Next Generation of Corporate Environmental Management Information Systems: A Foundation for Innovation

A multitude of heterogeneous data must be converted to environmental-conscious information and kept ready by Corporate Environmental Management Information Systems (CEMIS) to support environmental protection, sustainability, and energy efficiency within companies. Since these systems are currently not applying strategic information and decision support, contemporary systems do not cope with requirements from the sustainability discussion. Early identification of cause-and-effect-relationships is vitally important to be able to anticipate environmental impacts of decisions and, thus, to intervene in time. Otherwise the potential for acting precautious would remain unemployed. A resource-friendly design of business processes and their energyand material-efficient control additionally demands for sustainability-oriented organizational structures as well as incentives for all stakeholders involved. The authors strive for developing a new generation of CEMIS that copes with strategic sustainability aspects. They present the results from a survey that prioritizes the requirements the authors have gained from former inquiries, workshops and expert interviews. As a direct result of the survey, first implications for architectural concepts are presented. DOI: 10.4018/jitsa.2013010106 International Journal of Information Technologies and Systems Approach, 6(1), 98-116, January-June 2013 99 Copyright

A conceptual framework for the quality evaluation of sustainability reports

Purpose - – This paper aims to outline a conceptual framework for the quality evaluation of web-based sustainability reports (SRs) aiding managers in determining and evaluating quality criteria for the sustainability report of their company. Design/methodology/approach - – The paper reviews quality criteria in existing standards and guidelines on sustainability reporting and identifies research gaps. A conceptual framework including a multi-method approach for the quality evaluation of SRs is developed and evaluated. Findings - – Existing standards and guidelines on sustainability reporting mainly focus on the content of the reports and neglect common information systems (IS) acceptance criteria such as ease of use and visual appeal. The proposed framework directly involves different stakeholder groups and research methodologies into the quality evaluation process. Research limitations/implications - – The limitations of the research approach offer a number of starting points for future research. The proposed framework needs to be further evaluated by a larger number of test users in a more natural use setting. Practical implications - – The application of a multi-method approach as well as the direct involvement of the stakeholders allows for an in-depth quality evaluation of SRs, enabling reporting companies to meet the readers demand for information on economic, environmental and social activities of the reporting company. Common acceptance factors from the field of IS should be integrated into existing standards and guidelines on sustainability reporting. Coaching of the users through help functions, wizards, instructional videos or avatars is desirable. Originality/value - – The proposed framework applies innovative technologies such as eye-tracking and software-supported attention analysis. By applying the framework to a set of sample reports, its usefulness and applicability are demonstrated.

Understanding the beliefs, actions and outcomes of sustainability reporting: An experimental approach

IS researchers have identified substantial research gaps within the IS community regarding sustainability. Therefore, this paper pursues an experimental approach to investigate online sustainability reports (SRs) which are a common instrument for corporate sustainability communication. The applied research approach examines not only which properties of SRs enhance the readers’ willingness to read a SR, but also to what extent SRs can influence the readers’ actions and impact corporate image. Within the course of this paper, a belief-action-outcome (BAO) model and a corresponding experimental design, which examines SRs in three phases (i.e. before reading, during reading and after reading), are developed and conducted; subsequently the results are empirically analysed. Finally, implications for practitioners and researchers in the field of sustainability and especially sustainability reporting are demonstrated. Furthermore, possible starting points for future research are discussed. The results indicate that a sophisticated SR that satisfies the readers’ expectations has a significant impact on corporate image and the readers’ actions (i.e. buying and recommending products, investing and considering to work for the reporting company), which qualifies sustainability reporting as an important channel for corporate communication.

Datenbank und Reifegradmodell für die Auswahl und Bewertung von Cloud-Computing-Services

ZusammenfassungAufgrund der hohen Anzahl an verfügbaren Cloud-Computing-Service-Angeboten ist es für Unternehmen sehr zeitaufwendig und kostenintensiv, sich einen vollständigen Überblick über den derzeitigen Cloud-Computing-Markt zu verschaffen und damit Cloud-Computing-Services zu identifizieren, die den jeweiligen Unternehmensanforderungen genügen. Die in diesem Beitrag vorgestellte Datenbank soll Abhilfe schaffen und es Unternehmen ermöglichen, relevante Cloud-Computing-Services zu identifizieren, Bewertungen abzugeben und Bewertungen von anderen Anwendern zu den jeweils in der Daten-bank erfassten Services einzusehen. In diesem Beitrag werden das Design und die prototypische Implementierung der Datenbank, ein Reifegradmodell zur Qualitätsbeurteilung von Cloud-Computing-Services sowie erste Auswertungen der Marktsituation und daraus abgeleitete Handlungsempfehlungen für Unternehmen vorgestellt.

Ergebnisse einer qualitativen Befragung zur Gestaltung von Nachhaltigkeitsberichten

Stakeholder gehen vermehrt dazu uber Informationen hinsichtlich der Nachhaltigkeit der unternehmerischen Aktivitaten einzufordern, was dazu fuhrt, dass die Nachhaltigkeitsberichterstattung, welche bspw. nachweislich das Potenzial besitzt Kauf- oder Investitionsentscheidungen positiv zu beeinflussen, weiter an Bedeutung gewinnt. Die Gestaltung der Berichte variiert stark, daher stellt sich die Frage, welche Merkmale sie aufweisen sollten, um einen moglichst grosen Nutzen fur das berichterstattende Unternehmen zu erzielen. Im Rahmen dieses Beitrags werden anhand der Analyse einer qualitativen Befragung von 260 Teilnehmern Verbesserungspotenziale fur die unternehmerische Nachhaltigkeitsberichterstattung mit dem Nachhaltigkeitsbericht des BASF-Konzerns als Referenz aufgedeckt und diskutiert. Begrundet durch eine Diskussion der bekannten IS-Theorien Cognitive Fit und Task Technology Fit stehen dabei das Verhaltnis von Text, Tabellen und Grafiken, die Bereicherung durch multimediale Inhalte, wie Videos und interaktive Grafiken, sowie generelle Verbesserungsvorschlage im Mittelpunkt der Betrachtung. Die uberwiegende Mehrheit der Befragten war dabei der Ansicht, dass die im untersuchten Nachhaltigkeitsbericht enthaltenen Informationen zu oft in Form von Texten aufbereitet wurden und dass diese besser anschaulich anhand von Grafiken oder Tabellen dargestellt werden sollten.