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Management control by municipal utilities for value creation to achieve the sustainable development goals

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  • Bauer, Philumena
  • Traxler, Albert Anton
  • Greiling, Dorothea

Abstract

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 (SDGs). The sustainability reporting 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.

Suggested Citation

  • Bauer, Philumena & Traxler, Albert Anton & Greiling, Dorothea, 2023. "Management control by municipal utilities for value creation to achieve the sustainable development goals," Utilities Policy, Elsevier, vol. 84(C).
    • Handle: RePEc:eee:juipol:v:84:y:2023:i:c:s0957178723001534
    DOI: 10.1016/j.jup.2023.101641
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    Cited by:

    1. Gabriella D’Amore & Maria Testa & Luigi Lepore, 2023. "How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
    2. Tatjana Borojević & Nataša Petrović & Jelena Andreja Radaković & Hajdana Glomazić & Milan Radojičić & Nemanja Milenković & Damjan Maletič & Matjaž Maletič, 2023. "Youth Participation for Sustainable Value Creation: The Role and Prioritization of SDGs," Sustainability, MDPI, vol. 15(23), pages 1-17, November.

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