0 Isenmann, Ralf Bey, Christoph Welter, Markus 2007 Business Strategy & the Environment Wiley InterScience 16 7 487-501 eXtensible markup language, internet, online reporting, sustainability report, triple bottom line approach Online reporting describes an emerging digital reporting approach based on the support through current information and communication technologies (ICT), particularly on the internet. Such a computer-based method provides an array of media-specific capabilities and technical benefits to improve sustainability communication both, for companies (reporters) and their various stakeholders (report users). Compared with orthodox methods, online reporting used for sustainability communication overcomes the limitations of paper-based disclosure like one size fits all reports, print media fixation, and one-way-communication. The contribution gives an outline on this up-and-coming sustainability online reporting approach along four categories: (i) Media-specific trends in the field are observed. (ii) New opportunities emerging for corporate sustainability communication are identified. (iii) A framework for sustainability online reporting is presented. (iv) Limitations are discussed that should be considered when moving away from early reporting stages towards the advanced one of sustainability online reporting.