Motivation and Problem Statement With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the accompanying European Sustainability Reporting Standards (ESRS), companies within the EU are facing the challenge of collecting, processing, and transparently communicating extensive and standardized ESG (Environmental, Social, Governance) data. Compared to the previous Non-Financial Reporting Directive (NFRD), the CSRD significantly expands both the scope and the reporting obligations. Major challenges include limited data availability, heterogeneous IT landscapes, and the need for a comprehensible and efficient presentation of ESG information. In this context, interactive dashboards play a key role — they enable the structured, visual processing of large datasets and support decision-makers in analysis and interpretation. The objective of this thesis is therefore to develop a prototype ESG dashboard that meets CSRD requirements while remaining user-friendly and practical. Structure and Methodology This thesis is based on a practice-oriented case study conducted in an Upper Austrian industrial company. The focus lies on the design and implementation of an ESG dashboard using SAP Analytics Cloud (SAC). First, the regulatory framework of CSRD and ESRS is analyzed, with a particular focus on the areas of energy (ESRS E1), waste management (ESRS E5), and personnel (ESRS S1). Subsequently, relevant key performance indicators (KPIs) are defined, data sources identified, and the technical implementation of the dashboard is described in detail. The structure is further complemented by visualization recommendations based on academic literature and a practical implementation guide for companies. Key Findings The results demonstrate that a well-designed ESG dashboard not only complies with legal reporting obligations but also offers significant practical value for companies. It improves the transparency and traceability of ESG data, enhances cross-departmental collaboration, and facilitates more efficient reporting processes. In particular, the automation of data processing and consistent visualization contribute to higher data quality and improved decision-making. The thesis also identifies concrete challenges regarding data integration, technical implementation, and internal acceptance. Finally, it outlines perspectives for the further development of the dashboard — such as the inclusion of additional ESG topics and integration into strategic planning processes.
- Controlling, Accounting and Financial Management
Erstellung eines prototypischen ESG-Dashboard zur Erfüllung der CSRD-Berichtspflichten
Hayböck, L. (Author). 2025
Student thesis: Bachelor's Thesis