SDG reporting: between aspiration and reality
- 10.09.2025
- Research
Prof. (FH) Dr. Bernd Wollmann (left) with Dr. Seyma Tekin (center), who spoke on the topic of Human-Centered Future: The Rise of Industry 5.0 in Corporate Sustainability Literature.
As part of the International Conference on Management, Economics, and Business, Prof. (FH) Dr. Bernd Wollmann presented the practical guide SDG Reporting vs. Greenwashing. This combines the SDG suitability classification with the 7C management framework and serves to assess sustainability.
At the International Conference on Management, Economics and Business, held in Budapest from August 28 to 31, 2025, Prof. (University of Applied Sciences) Dr. Bernd Wollmann, co-author of the study *SDG Reporting vs. Greenwashing: A Practical Guide for Corporate Sustainability Using the SDG Suitability Classification and the 7C Strategic Management Framework, which was co-authored with Prof. (University of Applied Sciences) Dr. Dominika Gałkiewicz and Dr. Theresa Villinger.
The goal was to provide companies with practical tools for effective sustainability reporting and to reduce the risks of greenwashing. The study addresses current challenges in corporate sustainability and presents an innovative assessment model based on the feasibility of the Sustainable Development Goals (SDGs) and the established 7C model of strategic management.
Innovative practical approach for credible sustainability reports
The guide presents the first SDG suitability model that systematically assigns individual SDGs to the 7C framework (Customers, Competitors, Capabilities, Capital, Channels, Communication, Coordination). This provides companies with clear guidance on how to integrate sustainability goals into their business strategy in a structured manner. The methodological link facilitates the prioritization of measures and helps with targeted communication with stakeholders. Particular attention is paid to reporting obligations, transparency requirements, and regulatory developments, which are increasingly coming into focus in light of current greenwashing debates. Dr. Wollmann comments: “Only fair, clear, and consistent sustainability communication can build long-term trust while meeting regulatory requirements.” Our model is a supportive tool for companies to avoid greenwashing and establish credible and honest SDG reporting through green marketing."
Conference makes international exchange of models tangible
The international response to this topic confirms the growing need for pragmatic and scientifically sound solutions for sustainable business. The current contribution by professors from the Department of International Business Studies at the University of Applied Sciences Kufstein Tirol thus underscores the importance of strategic management tools in the context of the United Nations' Agenda 2030. The new guide contributes to the practical implementation of sustainable development, particularly in the European business landscape.
