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This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
Sommario
The Main Aspects of Sustainability Reporting.- Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study.- Impact Factors on Sustainability Reporting.- Sustainability Reporting in Estonia: Patterns of Sustainability Information Disclosure in Estonian Companies.- Sustainability Reporting in Latvia: Management Views.- Sustainability Reporting in Lithuania: The Perspective of Integrated Reporting.- Sustainability in Poland: An In-Depth Analysis with Reference to the RESPECT Index Companies.- Sustainability Reporting the Czech Republic.- Sustainability Reporting the Slovak Republic.- Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?.- Sustainability Reporting in Romania: Is Sustainability Reporting Enough?.- Sustainability Reporting in Slovenia: Does Sustainability Reporting Impact Financial Performance?.- Sustainability Reporting in Croatia: The Challenges of Sustainable Business.- Corporate Sustainability Reporting - Summary and Conclusions.
Info autore
Prof. Dr. Dr. h.c. mult. Péter Horváth is emeritus professor of Management Accounting at Stuttgart University. He is Founder and Co-Chairman of the Supervisory Board of the international management consulting company Horváth and Partners. Furthermore, he is Founder and Vice Chairman of the International Performance Research Institute gGmbH (IPRI).
Judith M. Pütter is a researcher on sustainability reporting in CEE and is a Research Assistant at IPRI.
Riassunto
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
