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Nachhaltigkeitsberichterstattung kommunaler Wasserversorgungsunternehmen

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  • Bauer, Philumena
  • Greiling, Dorothea

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.

Suggested Citation

  • Bauer, Philumena & Greiling, Dorothea, 2022. "Nachhaltigkeitsberichterstattung kommunaler Wasserversorgungsunternehmen," Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 45(3), pages 476-511.
    • Handle: RePEc:nms:nozgug:10.5771/2701-4193-2022-3-476
    DOI: 10.5771/2701-4193-2022-3-476
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