Die Rolle der EU-Taxonomie im Nachhaltigkeitscontrolling

  • Johanna Hemetsberger

Student thesis: Bachelor's Thesis

Abstract

This paper deals with the increasing relevance of sustainable development for companies and its influence on business models and strategic decisions. Stakeholders are increasingly demanding economic, ecological and social aspects to be considered. In this context, the EU taxonomy as a new classification system for sustainable economic activities represents a central aspect of this thesis. The respective system has a significant impact on financial controlling and requires companies to adapt their business processes in order to fulfil the requirements of transparency and sustainability. The objective of this thesis is to examine the structure, functioning, and impact of the EU taxonomy on companies, while demonstrating how it can be effectively and sustainably integrated into corporate practice. Particular emphasis is placed on incorporating economic, ecological, and social criteria into the management processes within financial controlling. The theoretical part of the thesis includes a detailed discussion of the principles and objectives of the EU taxonomy and its function as an instrument for promoting sustainable business practices. At the empirical level, the implementation of the requirements of the EU taxonomy in sustainability controlling by companies and the effects of this implementation on the control processes are analysed. The challenges that companies face in the practical implementation of the EU taxonomy are of key importance. In this respect, the lack of availability of high-quality data should be mentioned in particular. On the other hand, the integration of sustainability issues offers opportunities, particularly in terms of long-term stability. The importance of the EU taxonomy will continue to grow in the coming years as an increasing number of companies integrate sustainable business models into their strategy. The successful integration of economic, ecological and social criteria is increasingly seen as a strategic advantage that enables competitive advantages to be secured in the long term. At the same time, companies are required to continuously adapt their internal processes to the increasing regulatory requirements. Only by implementing these measures can companies fulfil the growing expectations of stakeholders and ensure their economic stability and future viability.
Date of Award2024
Original languageGerman (Austria)
SupervisorPeter Hofer (Supervisor)

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