Eine qualitative Analyse zur freiwilligen ESG-Berichterstattung am Beispiel einer österreichischen Tischlerei

Abstract

Sustainability is becoming more and more important in society and therefore also for businesses. The European Union is promoting the transformation of the economy towards a sustainable future through the Green Deal. Companies are expected to contribute to this goal, for example by creating a non-financial report, also known as sustainability reporting. The EU has issued several legal regulations that work together to support this change. Small and medium-sized enterprises (SMEs) are not directly required to report, but because of their business relationships with companies which have to report, they are often asked to provide ESG-related (Environmental, Social, Governance) information. This thesis focuses on the voluntary ESG reporting of an Austrian carpentry business which received such a request from a customer. A qualitative research approach was used for this study. In addition to a detailed literature review of the legal background and standards of sustainability reporting, company documents were analysed and expert interviews were conducted. The OeKB>ESG Data Hub, an online portal provided by the Austrian banking authority, was used as the practical basis for the data collection. The method includes collecting internal company data, evaluating the ESG questionnaire from the portal, and conducting interviews with staff to identify opportunities and challenges in voluntary reporting. The results show that the company already has many important ESG data points available, especially in the environmental area (e.g., energy use, greenhouse gas emissions). However, there are still gaps, such as the lack of an energy efficiency plan or external checks of emission data. The interviews revealed that the management sees voluntary reporting as a chance to improve the company’s image, support sustainable business practices, and prepare for possible future legal obligations. At the same time, challenges like high time and cost expenditures, lack of expert knowledge, and risks like greenwashing were mentioned. Overall, the ESG reporting is seen as a strategic tool that can offer competitive advantages in the medium to long term. The thesis concludes by showing which steps small companies can take to be ready for future requirements and to develop in a more sustainable direction.

Date of Award	2025
Original language	German (Austria)
Supervisor	Sarah Beatrice Kapplmüller (Supervisor)