This paper investigates how Austrian and German municipal utilities (MUs) manage and control their sustainable value to contribute to achieving the United Nations Sustainable Development Goals, öffnet eine externe URL in einem neuen Fenster (SDGs). The sustainability reporting, öffnet eine externe URL in einem neuen Fenster of 21 municipal utilities was analyzed regarding the control practices used to gain insight. The results show that the MUs studied already use a wide range of control instruments or mechanisms that address different areas of sustainable development. However, there is still room for improvement, especially regarding a holistic consideration of the SDGs, which is necessary for positioning as a local steward.

Mag. Philumena Bauer

Assistant Prof. Dr. Albert Traxler

Professor Dr. Dorothea Greiling