Ökologisches Reporting & Dashboarding im Rahmenwerk der EU-Regulatorik

: Entwicklung eines wahrnehmungsoptimierten Musterdashboards in MS Power BI

Abstract

ESG, CSRD, ESRS, GRI, TCFD, SDGs – European companies increasingly face a maze of abbreviations and regulations, which in turn also present significant opportunities. Sustainability aspects can become unique selling points for companies, distinguishing them from competitors. Mandatory reporting makes these opportunities and strengths more transparent than ever for stakeholders. However, companies must overcome challenges in data collection and structuring in order to take advantage of these opportunities. This master's thesis focuses on ecology and aims to contribute to turning this complexity into opportunities. A narrative literature review summarizes the key requirements for ecological reporting and highlights the necessary KPIs. Based on the scientifically recognized guidelines Exzellenz im Reporting Design, these KPIs are visualized in an interactive Power BI sample dashboard using fictional data from a model company. Additionally, reporting elements and visualizations for which there are no clear recommendations in the literature for use in an ecological dashboard are examined through a quasi-experiment. The results of the thesis highlight the need for standardizing dashboards by using a consistent color scheme, clear definitions of terms and KPIs as well as a unified, intuitive structure. An interactive filter panel, which can be displayed as needed, contributes to better clarity and supports this structure. The experiment shows a significant improvement in attractiveness compared to traditional header filters without compromising efficiency and effectiveness. For comparing actual values with targets or thresholds, combined column and line charts, as well as in-bar charts, are recommended depending on the user's experience with these visualization types. The concept of thresholds (limits that companies should not exceed) led to higher error rates among participants and the use of different colours for target and threshold lines did not improve effectiveness. Therefore, terms like thresholds should be clearly defined to familiarize users with this specific aspect of ecological reporting over time. Similarly, users should be introduced to decomposition trees. Compared to tables, decomposition trees are a more attractive and efficient way to represent large hierarchies, although users with less experience with decomposition trees may experience some loss in effectiveness. The end result of this master's thesis is an ecological sample dashboard in Power BI which presents all the mandatory KPIs of the ESRS in a standardized format based on scientifically recognized guidelines and findings from the quasi-experiment). It can therefore serve as a practical guide to help meet the new requirements.

Date of Award	2024
Original language	German (Austria)
Supervisor	Christoph Eisl (Supervisor)