Internes ESG-Reporting: Eine Fallstudie aus der Softwarebranche

Abstract

Sustainability aspects are playing an increasingly important role in corporate management. With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the corresponding European Sustainability Reporting Standards (ESRS), companies will not only be obliged to report externally, but also to internally collect and evaluate ESG indicators. One of the main challenges is ensuring data quality, particularly in the case of hard-to-quantify data such as Scope 3 emissions. These emissions occur outside the company’s direct control, for example, through customer-side software usage, which is a common case in the IT sector. This study examines how ESG data can be structured and utilized internally to support informed sustainability decisions, using the BMD Systemhaus GmbH as a practical example. The thesis is divided into a theoretical framework and an empirical analysis. After outlining the regulatory context (CSRD, ESRS, GRI) and discussing key challenges in ESG data quality, the main focus is on developing an internal ESG reporting concept. The empirical part is based on two guided interviews with internal decision-makers at BMD. These interviews were analyzed using Mayring’s qualitative content analysis, supported by the software MAXQDA. An inductive category system was developed to systematically structure and interpret the material. The results show that ESG indicators are already being used at BMD for strategic management purposes, for example through an internal Power BI ESG dashboard. However, significant uncertainties and data gaps remain, especially regarding Scope 3 emissions. These are often based on assumptions, such as estimated hardware and electricity usage on the customer side. To enhance internal ESG management, automated data integration, standardized procedures, and clear responsibilities are essential.

Date of Award	2025
Original language	German (Austria)
Supervisor	Peter Hofer (Supervisor)