Ökonomische Nachhaltigkeit - Eine Vergleichsanalyse von Nachhaltigkeitsberichten österreichischer Unternehmen

This master thesis brings more clarity in what contents Austrian companies focus on when reporting about their economic sustainability. The main area of concentration within this paper is therefore the economic characteristic of sustainability. While little connection is made in sustainability literature between the economic pillar and the traditional business finance, the analysis of selected sustainability reports give an insight in how far companies include classical aspects of finance, such as liquidity rations for instance, as well or if they mainly rely on recommendations of the GRI guidelines, as one of the most widespread and implemented international frameworks. Furthermore, conclusions are drawn about which contents are additionally helpful in order to combine the two different approaches of economic sustainability and give a more holistic insight. For fulfilling the aim of the study, theoretical input of the traditional view of reporting and the economic aspect within sustainability reports are regarded before engaging in finding appropriate recommendations for combining these perspectives and applying the analysis on existing reports. The results reveal that although the already existing standards are a good starter for companies to organise and present economic data relevant for the long-term survival, there is still a long way to go till reporting consistency will be spread over the current Austrian business environment.