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

Tatjana Stanimirović; Philumena Bauer; Dorothea Greiling

doi:10.3326/pse.48.3.2

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

Authors

Tatjana Stanimirović University of Ljubljana, Faculty of Administration, Ljubljana, Slovenia https://orcid.org/0000-0001-7407-7121
Philumena Bauer Johannes Kepler University Linz, Linz, Austria https://orcid.org/0009-0002-8905-8155
Dorothea Greiling Johannes Kepler University Linz, Linz, Austria https://orcid.org/0000-0001-8096-6945

DOI:

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

Keywords:

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

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.

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Published

2024-09-03

How to Cite

Stanimirović, T., Bauer, P., & Greiling, D. (2024). How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?. Public Sector Economics - Submission Site, 48(3), 283–310. https://doi.org/10.3326/pse.48.3.2

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Issue

Vol. 48 No. 3 (2024)

Section

Articles

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