In view of the increasing challenges posed by climate change, resource scarcity and social inequality, companies are under growing pressure to make their business activities sustainable. With the stricter requirements for sustainability reporting, such as the introduction of the Corporate Sustainability Reporting Directive (CSRD) from 2024, selected types of company are obliged to prepare a sustainability report. Digitalization is also increasing the pressure on companies to innovate their business models in order to remain competitive. This thesis aims to answer the following two research questions: “To what extent does digitalization change sustainable business models of companies?”, “Can the use of the Triple Layered Business Model Canvas (TLBMC) in business model innovations bring advantages for subsequent reporting according to the European Sustainability Report Standard (ESRS)?”. Methodologically, the work is based on a literature review in which relevant sources were systematically identified, evaluated and analyzed. The analysis is carried out using the TLBMC, which considers the three levels of economic, social and environmental aspects, each with nine elements. The aim of this method is to determine how digitalization influences sustainable business model innovations and what advantages this has for sustainability reporting. The thesis deals with the following topics, starting with the basics of business models and sustainable business models. In the next section, the basics and the process of business model innovation are developed. This is followed by an explanation of the TLBMC and the topic of digitalization. This is followed by the topic of sustainability reporting and the associated current regulations. This is followed by an analysis of the influences of digitalization on the 27 elements of the TLBMC and a comparison of the social and environmental information of the ESRS with the environmental and social levels of the TLBMC. The analysis of the influences of digitalization on sustainable business models has shown that digitalization can influence all areas of a business model. The extent of the influences varies and depends on where, for what and to what extent companies want to use digitalization. Regarding the comparison of the environmental and social level of the TLBMC with the environmental information and social information of the ESRS, an advantage can be recognized by using the TLBMC for business model innovations for subsequent sustainability reporting. This presupposes that the elements of the TLBMC are clearly and completely defined to be able to support the reporting later.
Date of Award | 2024 |
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Original language | German (Austria) |
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Supervisor | Herbert Jodlbauer (Supervisor) |
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Gestaltung nachhaltiger Geschäftsmodellinnovationen im Zeitalter der Digitalisierung und des Klimawandels
Neubauer, J. (Author). 2024
Student thesis: Master's Thesis