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15  Computer Support for Cooperative Sustainability Communication  173


            its life cycle” (ISO 14040; Guinée 2002: 5). LCA does not comprise all flows of a
            material and energy flow system, e.g. a company or supply chain. The relevant flows
            must be related to a product or service (Consoli et al. 1993; Berlin and Uhlin 2004;
            Frankl and Rubik 2000). This specifies the intended application context of life
            cycle assessment. It is designed as a decision support instrument. “A decision-
            maker uses LCA for generating information on the environmental implications of
            products. For this purpose a model is set up covering the material and energy flows
            attributed to a product and their evaluation in view of their environmental impact”
            (Werner  2005:  5).  This  perspective  results  in  key  architectural  decisions  of
            computer-based support systems. EMIS can be characterized as special decision
            support systems.
              Communication is defined as the last step of decision-making, the communica-
            tion of decisions and results. When external stakeholders of an organization are
            involved, this kind of communication is called reporting. For example, corporate
            sustainability management provides “stakeholders with information about sustain-
            ability-relevant issues and how the company is dealing with them… An essential
            goal in informing key stakeholder groups about non-financial issues is to secure the
            legitimation of corporate activities and the supply of important resources” (Herzig
            and Schaltegger 2006: 301). Today, reporting is computer-based. This allows target-
            group tailored reports (Marx Gómez and Isenmann 2004) and interactive reporting
            (Isenmann and Kim 2006). After all, the role of communication and language is
            based on the equivalency of management and decision-making, with manager and
            decision maker being synonymous. Communication is required because other deci-
            sion makers (stakeholders) need information about the decisions as data input for
            their own decisions. They need statements about the states and processes relevant
            for their decisions – and environmental performance is treated more and more as
            relevant to this decision-making.




            Basics of Computer-Supported Communication


            Is data exchange between decision makers the only modus of communication in
            organisations? And is decision-making the only link between communication and
            action? If this was true all conversation would be characterized as statements about
            past, current and future situations. Austin, however, emphasized that not all utter-
            ances are statements (Austin 1962). He analyzed the relationship between different
            types  of  utterances  and  action.  One  important  distinction  is  between  constative
            utterances and performance utterances (or performatives). “The constative utter-
            ance, under the name, so dear to philosophers, of statement, has the property of
            being true or false. The performance utterance, by contrast, can never be either:
            it  has  its  own  special  job,  it  is  used  to  perform  an  action”  (Austin  1971:  13).
            Performatives constitute acts like promising, advising or naming. This theory is
            called  speech  act  theory.  It  starts  “with  the  assumption  that  the  minimal  unit
            of human communication is not a sentence or other expression, but rather the
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