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<p>The study examines the design of data governance to support sustainability reporting in the German energy sector against the backdrop of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Regulatory dynamics, unclear data requirements, and high auditing requirements mean that companies face considerable data-related, methodological, behavioral, and contextual challenges. Companies must provide comprehensive environmental, social, and governance data from various sources in a&#xa0;clear, reliable format. At the same time, there are uncertainties regarding the interpretation of reporting standards and auditing practices. The study aims to develop a&#xa0;conceptual data governance framework that addresses these challenges, ensures the auditability of reporting, and increases efficiency and scalability. Methodologically, the work combines a&#xa0;design science research approach with a&#xa0;case study of an energy supply company to address industry-specific requirements. Building on a&#xa0;generic data governance model, key dimensions such as framework conditions, governance mechanisms, organizational scope, data scope, domain scope, and intended consequences are operationalized. The artifact is demonstrated using the example of the Lost Time Injury Frequency indicator, which illustrates its applicability. The results show that data governance can enable efficient, compliant sustainability reporting. The work provides theoretical and practical implications for the design of governance structures in sustainability reporting. In addition, the study supports companies in enabling efficient and audit-ready reporting.</p>

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Data Governance für das Nachhaltigkeitsreporting: Ein Design-Science-Ansatz am Beispiel eines deutschen Energieversorgers

  • 期刊论文

  • 发表日期：

    2026年6月3日

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  • Henning Brink,
  • Alina Boyksen

摘要

The study examines the design of data governance to support sustainability reporting in the German energy sector against the backdrop of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Regulatory dynamics, unclear data requirements, and high auditing requirements mean that companies face considerable data-related, methodological, behavioral, and contextual challenges. Companies must provide comprehensive environmental, social, and governance data from various sources in a clear, reliable format. At the same time, there are uncertainties regarding the interpretation of reporting standards and auditing practices. The study aims to develop a conceptual data governance framework that addresses these challenges, ensures the auditability of reporting, and increases efficiency and scalability. Methodologically, the work combines a design science research approach with a case study of an energy supply company to address industry-specific requirements. Building on a generic data governance model, key dimensions such as framework conditions, governance mechanisms, organizational scope, data scope, domain scope, and intended consequences are operationalized. The artifact is demonstrated using the example of the Lost Time Injury Frequency indicator, which illustrates its applicability. The results show that data governance can enable efficient, compliant sustainability reporting. The work provides theoretical and practical implications for the design of governance structures in sustainability reporting. In addition, the study supports companies in enabling efficient and audit-ready reporting.