Nachhaltigkeitscontrolling im gemeinnützigen Wohnbau

Abstract

The increasing requirements for sustainable corporate management pose new challenges for limited-profit housing companies. Although these companies make a significant contribution to the provision of affordable housing, they often lack the human and technical resources to implement structured sustainability controlling. The current EU-wide regulations, such as the Corporate Sustainability Reporting Directive (CSRD), are primarily geared towards large companies and often do not take into account the specific framework conditions of limited-profit housing developers. At the same time, there is increasing social and political pressure to make ecological, social and economic sustainability aspects measurable and to integrate them into corporate management. The selection of suitable key figures and transparent communication with relevant stakeholders is particularly challenging in order to create acceptance and trust for sustainable measures. The aim of this Bachelor's thesis is to analyse the status quo of sustainability controlling in limited-profit housing and to identify potential for further development. The focus is on the question of the extent to which existing structures fulfil the theoretical requirements and what opportunities arise from targeted sustainability controlling. In terms of methodology, the work is based on a comprehensive literature review and guideline-based expert interviews with representatives from the industry. By comparing theoretical concepts with empirical findings, challenges are identified and concrete recommendations for action are formulated. The results show that sustainability controlling has so far only been implemented to a limited extent in the practice of limited-profit housing companies. While economic and social aspects are well covered by legal requirements, there is often a lack of standardised procedures for controlling the ecological sustainability dimension. At the same time, it is clear that integrated sustainability controlling offers considerable potential. It can contribute to reducing CO₂ emissions, increasing resource efficiency and promoting socially mixed housing projects. However, this requires a clear strategic anchoring of sustainability goals, the systematic collection of relevant data and the consideration of different interests in the decisionmaking process. Overall, this work makes it clear that limited-profit housing can not only fulfil its social responsibility by strengthening sustainability controlling, but can also actively contribute to sustainable development.

Date of Award	2025
Original language	German (Austria)
Awarding Institution	FH OÖ
Supervisor	Christoph Eisl (Supervisor)