Original scientific paper

https://doi.org/10.3326/pse.48.3.2

How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?

Tatjana Stanimirović ; University of Ljubljana, Faculty of Administration, Ljubljana, Slovenia *
Philumena Bauer ; Johannes Kepler University Linz, Linz, Austria
Dorothea Greiling ; Johannes Kepler University Linz, Linz, Austria

* Corresponding author.

Abstract

In recent years, the integration of corporate, environmental and social factors into the management of business has been intensively promoted. Our paper focuses on the quality of the sustainability reports (SR) of state-owned enterprises (SOEs). The methodological approach is based on the framework for content analysis provided by Global Reporting Initiative (GRI) standards and Sustainable Development Goals (SDGs) disclosure in non-financial/SR, using the translation table for linking SDGs and GRI Standards to evaluate the status of SDG compliance. The results reveal that companies in both countries generally report most intensively in the economic segment, as far as GRI standards and SDGs are concerned, exposing the economic value in the Benington (2011) theoretical model. Comparatively, Slovenian SOEs’ SRs disclose on average a lower percentage of GRI standards in all four segments (general, economic, environmental, and social) than Austrian SOEs, while more than 70% of SDG 4 is reported in Slovenia.

Keywords

sustainability reporting; SDG reporting; state-owned enterprises; public value theory; Slovenia; Austria

Hrčak ID:

320487

URI

https://hrcak.srce.hr/320487

Publication date:

5.9.2024.

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