Design of a management-level digital twin to support double materiality assessment in accordance with CSRD

INHALT

The ongoing digitalization of industrial companies is increasingly leading to the usage of digital twin approaches to map operational processes and systems based on data. While classic digital twins often focus on technical or operational applications, the development of management-level digital twins (ML-DT) is gaining in importance, specifically supporting management and decision-making processes. At the same time, the Corporate Sustainability Reporting Directive (CSRD) is increasing the requirements for companies to systematically record and present environmental impacts as well as financial risks and opportunities as part of a double materiality assessment. However, existing management and IT systems are often not designed to link operational process and sensor data with sustainability indicators and regulatory reporting requirements. ML-DT approaches offer the potential to integrate relevant data in a structured manner and convert it into decision-relevant information for sustainability assessment and corporate management. The need for methodologically comprehensible concepts to support double materiality analysis forms the central starting point of this work.

AUFGABENSTELLUNG

This thesis aims to develop a concept for a DT approach at the management level for companies. The objectives of this thesis include:

· Literature research with analysis of the theoretical foundations of digital twins (DT), management-level digital twins (ML-DT), and double materiality in the context of CSRD

· Development of a simplified, layered ML-DT concept for structuring process and sensor data (data à key performance indicators à application)

· Derivation of suitable environmental and sustainability indicators and assignment to relevant ESRS European Sustainability Reporting Standards topics

· Design of a comprehensible evaluation logic to support a double materiality analysis

· Exemplary application of the developed concept using a simplified case study

· Critical discussion of the significance, limitations, and practical applicability of the approach


Status der Arbeit:	Laufend
Schwerpunktbereich:
Beginn:	02/09/2026
Student(in):	Darius-Vinzenz Zaki (Master Industrielogistik)

Betreuer(in):	Gerald Feichtinger \| 03842 402 6012 \| gerald.feichtinger@unileoben.ac.at

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