Umweltkennzahlen im ESRS Reporting: Datenquellen, Messmethoden und Herausforderungen

Abstract

With the introduction of the CSRD and the ESRS, European companies are facing the challenge of implementing a more structured and data-driven approach to sustainability reporting. This master’s thesis focuses on the practical implementation of ecological reporting requirements outside traditional industrial sectors in the German-speaking region. The aim is to identify which environmental indicators are particularly relevant for companies, how these are collected, calculated and processed, what data sources are used, and which challenges and solutions arise in practice. Based on a narrative literature review, key requirements of the ecological ESRS standards and common implementation challenges were first summarized. Building on this foundation, a qualitative empirical study was conducted through 15 guided expert interviews with ESG and sustainability professionals from various sectors, primarily outside classical industry. The interviews were analyzed thematically to identify typical approaches, difficulties, and solutions related to the collection, processing, and integration of ecological sustainability data. The results show that ESRS E1 – Climate Change – is considered the most relevant standard across all interviewed companies, followed by E5 – Resource Use and Circular Economy. Standards E2 to E4 (Pollution, Water, Biodiversity) were more often seen as less relevant or difficult to operate. Major challenges include limited data availability and quality, integration into existing IT systems, and ambiguities in standard definitions. Although the ESRS are seen as understandable in general, they often require further clarification and are difficult to interpret for individuals not specialized in sustainability reporting. Nevertheless, initial solutions are emerging, such as the use of geographic information systems for location-based analyses and the application of estimation methods where primary data is missing. Companies show a clear ambition to improve the quality and reliability of primary data. Overall, they are in a dynamic transition process that involves technological upgrades as well as internal awareness-building. The findings highlight that while ESRS implementation is complex, it also offers an opportunity to strategically embed sustainability in corporate management. This thesis provides a practice-oriented overview of the current state of ecological sustainability reporting beyond the industrial sector and offers valuable insights for future research, policy development, and corporate practice.

Date of Award	2025
Original language	German (Austria)
Supervisor	Christoph Eisl (Supervisor)