While stakeholders in the past were primarily interested in audited information regarding the financial situation of companies, we are now witnessing a significant shift in values in the era of climate change. Non-financial factors, particularly sustainability, are gaining increasing importance and have become a central focus of economic policy discussions. With the European Green Deal, the European Commission launched a comprehensive package of measures in 2019 to promote sustainable business practices. A core element of this program is the Corporate Sustainability Reporting Directive (CSRD). Based on this directive, numerous Austrian companies will be required to prepare a sustainability report starting in 2025 – a challenge that demands extensive preparation and expertise.
As part of the Case Challenge, students had the opportunity to work on a demanding practical case related to sustainability reporting and gain valuable experience in this area. The focus was on conducting a materiality analysis, which six dedicated teams intensively worked on over a five-week period starting on October 21. The highlight of the challenge was the final presentations on November 28 at Deloitte, where the teams impressively showcased their deep engagement with the topic.
The jury faced a difficult task in selecting the winning teams. In the end, there were well-deserved winners, but above all, many valuable experiences and practical insights for all participants.