Zur Rolle des Chief Digital Officer (CDO) und des Chief Information Officer (CIO) in börsennotierten Unternehmen im deutschsprachigen Raum

Abstract

This Master's thesis examines the occurrence and organizational integration of the roles of Chief Digital Officer (CDO) and Chief Information Officer (CIO) in publicly listed companies in German-speaking countries (the DACH region). The background of this study is the growing importance of digital transformation processes, which are accompanied by structural and strategic challenges in many organizations. In this context, the CDO and CIO are considered key actors; however, their roles differ significantly in practice and partially overlap. While the CIO has traditionally been responsible for IT infrastructure operations and increasingly takes on strategic responsibilities, the CDO is primarily tasked with the development and implementation of digital strategies. The aim of this study is to determine which company-specific characteristics (e.g., company size, industry, financial indicators, degree of digitalization) influence the presence of a CIO or CDO role at the executive level. The analysis includes whether these roles appear individually, are filled jointly, or are held by one person in a dual function. Furthermore, regional differences within the DACH region are examined. Methodologically, the study is based on a quantitative content analysis of annual reports from publicly listed companies covering the period from 2013 to 2024. A comprehensive dataset was compiled, correlating structural and financial company parameters with the presence of CIO and CDO functions. The analysis includes descriptive statistics and inferential statistical procedures. The results reveal that the distribution of roles across companies varies greatly and only partially follows systematic patterns. Company size, industry, founding year, and board diversity characteristics show statistically significant, though generally weak, correlations with the institutionalization of CDO and CIO roles. In addition, notable differences between the three countries in the DACH region were identified. One striking finding is that the CDO role is clearly institutionalized in only a minority of companies, whereas the CIO is far more commonly represented. Thus, the thesis makes an empirically grounded contribution to the study of digital leadership roles while also highlighting the limitations of current role concepts.

Date of Award	2025
Original language	German (Austria)
Awarding Institution	Johannes Kepler University Linz
Supervisor	René Riedl (Supervisor)