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Sustainability Reporting for SMEs

Sustainability Reporting for SMEs: Country Case Study Austria

The study "Sustainability Reporting for SMEs: Country Case Study Austria" provides asituation report based on expert surveys of relevant stakeholders. The key stakeholders were interviewed by phone using a pre-defined questionnaire (one personal interview). The second chapter shows the results of the survey. In chapter 2.1 the interviewees are listed. Chapters 2.2 to 2.5 show the main results of each question. A comparison of the interviews is shown in chapter 2.6 in tabular form. Attached are the questionnaires for each interviewee in German language. The questionaires aim to assess the (policy) landscape on SME sustainability reporting policies with the aim of identifying trends and best practices. GRI – the Global Reporting Initiative and the Group of Friends of Paragraph 47 are the clients for the survey. The survey took place in October and November 2017.




Forschungsinstitut für Bankwesen


Johannes Kepler Universität Linz
Altenberger Straße 69
4040 Linz


Bankengebäude, 2. Stock, Raum 206


+43 732 2468 3298