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How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?
Article | Year: 2024 | Pages: 283 - 310 | Volume: 48 | Issue: 48 Received: March 6, 2024 | Accepted: June 6, 2024 | Published online: September 3, 2024
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FULL ARTICLE
FIGURES & DATA
REFERENCES
CROSSMARK POLICY
METRICS
LICENCING
PDF
Theoretical framework
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Pillars
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Research purposes – to understand how SOEs
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Defining PV outcomes
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Preserve and disseminate PV
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Strategic Triangle of PV
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Gaining authorisation
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Gain legitimacy and support from stakeholders
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Building operational capacity
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Build operational capacity
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Source: Adopted according to Valenza and Damiano (2023).
SDG
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GRI
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1
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202-1, 203-2, 207-1,2,3,4, 413-2
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2
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411-1, 413-2
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3
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203-2, 305-1, 2, 3, 6, 7, 306-1, 2, 3, 4, 5, 401-2,
403-6, 9, 10,
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4
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404-1
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5
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102-22, 24, 202-1, 203-1, 401-1, 2, 3, 4041, 3,
405-1, 2, 406-1, 408-1, 409-1, 414-1, 2
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6
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303-1, 2, 3, 4, 5, 304-1, 2, 3, 4, 306-1, 2, 5
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7
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302-1, 2, 3, 4, 5
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8
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102-8, 41, 201-1, 202-1, 2, 203-2, 204-1, 301-1, 2,
3, 302-1, 2, 3, 4, 5, 306-2, 401-1, 2, 3, 402-1, 403-1, 2, 3, 4, 5, 7, 403-8,
9, 10, 404-1, 2, 3, 405-2, 408-1, 409-1, 414-1, 2
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9
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201-1, 203-1
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10
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102-8, 207-1, 2, 3, 4, 401-1, 404-1, 404-3, 405-2
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11
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203-1, 306-1, 2, 3, 4, 5
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12
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301-1, 2, 3, 302-1, 2, 3, 4, 5, 303-1, 305-1, 2, 3,
6, 7, 306-1, 2, 3, 4, 5, 417-1
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13
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201-2, 302-1, 2, 3, 4, 5, 305-1, 2, 3, 4, 5
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14
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304-1, 2, 3, 4, 305-1, 2, 3, 4, 5, 7
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15
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304-1, 2, 3, 4, 306-3, 5, 305-1, 2, 3, 4, 5, 7
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16
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102-16, 17, 21, 22, 23, 24, 25, 29, 37, 205-1, 2, 3,
206-1, 307-1, 403-4, 9, 10, 408-1, 410-1, 414-1, 414-2, 415-1, 416-2, 417-2, 417-3,
418-1, 419-1
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17
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207-1, 2, 3, 4
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Source: Linking the SDGs and the GRI Standards, 2021.
Company/Holding
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Business
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State
ownership (in %)
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Book value of
ownership interest (in mn)*
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Share in
total portfolio (in %)
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Verbund AG (A1)
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Energy
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51.00
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17,523
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50.52
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OMG AG (A2)
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Energy
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31.50
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5,149
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14.84
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A1 Telekom Austria AG (A3)
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Telecommunications
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28.42
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1,439
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4.15
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Post AG (A4)
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Traffic
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52.85
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1,349
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3.89
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Bundesimmobiliengesellschaft (BIG) (A5)
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Infrastructure
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100.00
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9,054
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26.10
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Casinos Austria (A6)
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Gambling
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33.24
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135
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0.39
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ÖBAG Total
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34,649
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99.89
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Autobahnen- und Schnellstraßen-Finanzierungs-AG (A7)
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Traffic
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100.00
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24,267
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-
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Österreichische Bundesbahnen (ÖBB) (A8)
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Traffic
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100.00
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2,528
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-
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* In terms of book value of ownership share (on 31 December 2022). Source: Own, 2023 (according to ÖBAG webpage).
Company/Holding
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Business
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State
ownership (in %)
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Book value of
ownership interest (in mn)*
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Share in
total portfolio (in %)
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Dars d.d. (S1)
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Traffic
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100.00
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3,042
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29.6
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GEN energija
d.o.o. (S2)
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Energy
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100.00
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1,005
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9.8
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HSE d.o.o. (S3)
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Energy
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100.00
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830
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8.1
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Zavarovalnica
Triglav d.d. (S4)
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Finance
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63.53
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584
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5.7
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Slovenske
železnice d.o.o. (S5)
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Traffic
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100.00
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576
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5.6
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Telekom Slovenije
d.d. (S6)
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Telecommunications
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72.89
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399
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3.9
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Pošta Slovenije
(S7)
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Traffic
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100.00
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341
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3.3
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Krka d.d. (S8)
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Pharmacy
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29.87
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311
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3.0
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Total
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8
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79.20
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* In terms of book value of ownership share (on 31 December 2022). Source: Own, 2023 (according to SDH webpage).
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Austria
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Slovenia
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2018
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2019
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2020
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2021
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2018
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2019
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2020
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2021
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SDG 1
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4.46
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7.14
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4.46
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8.04
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4.02
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3.57
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3.57
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3.57
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SDG 2
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12.50
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6.25
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6.25
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9.38
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3.52
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3.13
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3.13
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3.13
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SDG 3
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19.64
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28.13
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36.61
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42.86
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16.19
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19.17
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26.67
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26.67
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SDG 4
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0.00
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0.00
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0.00
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0.00
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75.00
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75.00
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81.25
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81.25
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SDG 5
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26.95
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28.91
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25.78
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34.38
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26.17
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26.95
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30.47
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30.86
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SDG 6
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9.13
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16.35
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17.79
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26.92
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9.62
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15.87
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25.00
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25.48
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SDG 7
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23.75
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27.50
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20.00
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28.75
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26.25
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26.25
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32.50
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32.50
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SDG 8
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24.34
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29.77
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27.63
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38.49
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28.62
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29.11
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33.88
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33.72
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SDG 9
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43.75
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62.50
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53.13
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78.13
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78.13
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78.13
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84.38
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81.25
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SDG 10
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18.75
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25.00
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20.14
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27.78
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25.69
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26.39
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29.86
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29.86
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SDG 11
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11.46
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14.58
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19.79
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36.46
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21.88
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23.96
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36.46
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36.46
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SDG 12
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16.25
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20.00
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24.06
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30.94
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15.94
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17.19
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23.44
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23.44
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SDG 13
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26.14
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30.11
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35.80
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40.91
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21.59
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22.16
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26.70
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26.70
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SDG 14
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19.38
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28.13
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36.25
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38.13
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15.00
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17.50
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22.50
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23.13
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SDG 15
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19.27
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26.56
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32.81
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36.46
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13.02
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16.15
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24.48
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25.00
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SDG 16
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34.26
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35.42
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34.49
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41.67
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15.74
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16.44
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22.69
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22.69
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SDG 17
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0.00
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0.00
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0.00
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1.56
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0.00
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0.00
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1.56
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1.56
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Source: Own, 2023.
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September, 2024 III/2024
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