The EMSs have given Company C the opportunity to develop internal activities and the company now is deter- mined to undertake a ‘catch-up manoeuvre’ (GM C) in the commercial exploitation of its report. Given the number of questions Company C receives from its customers, this should not be surprising. The company will increasingly use its environmental report for commercial purposes, which makes it important to‘ demonstrate that you really do it’ (GM C). This, however, requires that ‘you enter it all more and more into a database in the future, so that you can prove more and more that you approach it consciously’ (GM C). At Company C, it was the desire to make its environmental progress more visible that created a need for supporting data. This is in line with Bartolomeo (1998) who observed that some Italian companies first build up an information system to manage EPIs and then publish their environmental report.