Josef Baumüller

Dr. Josef Baumüller is a researcher at the Vienna University of Economics and Business (WU), specializing in International Accounting with a focus on sustainability reporting frameworks. His expertise encompasses financial statement analysis, corporate valuation, and non-profit accounting, with substantial contributions to European Sustainability Reporting Standards (ESRS) development.

His research centers on implementing and refining ESRS frameworks, particularly regarding double materiality assessments, workforce disclosures, SME compliance, and community impact reporting. Recent work examines regulatory challenges in sustainability reporting and governance models for non-profit organizations.

Dr. Baumüller maintains an extensive publication record with 551 works, including recent contributions to ESRS legal commentaries and sustainability reporting guidelines. His 2025 publications focus on practical implementation challenges within the ESRS framework across different organizational contexts.

He actively disseminates research through academic presentations and industry engagements, having delivered talks at events like the 'Double Materiality in Sustainability Reporting' conference and participated in panel discussions on ESG reporting regulations.

From March 2023 to February 2024, Dr. Baumüller contributed to the research project 'Good Governance zur Stärkung der finanziellen Stabilität von gemeinnützigen Organisationen im Sozialbereich,' developing financial stability frameworks for non-profit social organizations.