SDG-Berichterstattung kommunaler Wasserversorger

Philumena Bauer and Dorothea Greiling

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2023, vol. 46, issue 1, 3-32

Abstract: The paper investigates the reporting practice of German and Austrian municipal water utilities regarding the Sustainable Development Goals (SDGs). While the relevance of SDG reporting for state-owned enterprises has increased, very few studies exist so far analyzing the reporting practices of water utilities. In order to gain initial insights, annual and sustainability reports of 37 municipal water utilities were inductively and deductively analysed regarding the extent of their SDG reporting practices. Overall, SDG reporting is still at an early stage, but already quite a lot of specific actions are linked to the SDGs.

Date: 2023
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DOI: 10.5771/2701-4193-2023-1-3

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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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