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Who Owns Austria’s Critical Network Infrastructure?

Electricity grids, gas pipelines, telecommunications networks, railway lines and water systems form the operating backbone of a modern economy. When these networks function reliably, their ownership is rarely discussed outside specialist circles. When geopolitical tensions, cyberattacks, supply disruptions or major investment requirements arise, however, the question quickly becomes strategic: Who… 

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Educated but Not Effective: Why More Qualifications Have Not Automatically Produced Better Management (Over-education?)

For decades, education has been presented as the most reliable route to professional success. School qualifications are followed by bachelor’s degrees, master’s programmes, MBAs, postgraduate certificates, executive courses and an expanding range of specialist credentials (over-education). Job advertisements increasingly request not only academic degrees but also industry experience, digital expertise,… 

Chess stratecta

ESG as a survival strategy: How companies with sustainability and governance factors remain resilient in times of crisis

Europe is experiencing a turning point in security policy. The threat of hybrid warfare, economic destabilization and targeted attacks on critical infrastructures is real. For companies, this means that survival is becoming a strategic task. In this context, an area that has often been underestimated is gaining dramatically in importance:… 

Sustainability Reporting in Times of Conflict – When Transparency Becomes a Risk

In recent years, the European Union has created far-reaching regulations with the Corporate Sustainability Reporting Directive (CSRD) and accompanying standards such as the ESRS (European Sustainability Reporting Standards) to oblige companies to be more transparent about their environmental, social and corporate ethical impact. This development is based on a fundamentally… 

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Alternative Financing Possibilities

In today’s fast-paced business environment, access to sufficient capital plays a pivotal role in a company’s or start-up’s success. While traditional financing methods like bank loans and equity investments continue to be popular, they can often be out of reach for many businesses, particularly those in the nascent stages. Recognizing… 

interest_rates_stratecta

Which effect have rising interest rates on companies?

Rising interest rates can create a challenging environment for companies, particularly those that rely heavily on debt financing or consumer spending. However, the exact effects will depend on a variety of factors, including the specific industry, the company’s financial position, and the overall economic environment. Rising interest rates can have… 

Energy_stratecta

What can a company do to reduce energy consumption?

By implementing the measures mentioned below, companies can significantly reduce their energy consumption, save money on energy bills, and reduce their carbon footprint. There are several ways a company can reduce energy consumption, including: What would be the effect on Co2 Emissions if energy consumption is reduced? Reducing energy consumption… 

Double materiality stratecta

Double Materiality in non-financial reporting (Updated ESRS 2025)

Update 2025: The revised materiality concept clarifies that topics and sub-topics are considered material only where they are linked to one or more material impacts, risks, or opportunities (IROs). These are identified in accordance with the criteria set out in Chapters 3.2.1 and 3.2.2 of ESRS 1. The materiality assessment…