Nachhaltigkeitsberichterstattung kommunaler Wasserversorgungsunternehmen

Philumena Bauer and Dorothea Greiling

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2022, vol. 45, issue 3, 476-511

Abstract: This article offers insights into the sustainability reporting practice of German municipal water utilities. Seen from an international perspective, that is still a young research field. A documentary analysis of 63 sustainability reports was performed in order to analyse how material aspects are covered. In order to be in line with upcoming obligatory sustainability reporting requirements, municipal water providers need to improve their sustainability reporting. The water utilities should also be more proactive in documenting and communicating their sustainability contributions.

Date: 2022
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DOI: 10.5771/2701-4193-2022-3-476

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Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl is currently edited by Prof. Dr. Susanne Elsen, Prof. Dr. Markus Gmür, Prof. Dr. Dorothea Greiling, Silke Helfrich, Prof. Dr. Winfried Kluth, Prof. Dr. Remi Maier-Rigaud, Prof. Dr. Ulf Papenfuß, Barbara Sak, Prof. Dr. Christina Schaefer, Prof. Dr. Michaela-Maria Schaffhauser-Linzatti, Prof. Dr. Frank Schulz-Nieswandt and Prof. Dr. Dieter K. Tscheulin

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