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Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Author

Listed:
  • Horváth, Péter
  • Pütter, Judith M.
  • Dagilienė, ** Lina
  • Dimante, Dzineta
  • Haldma, Toomas
  • Kochalski, Cezary
  • Král, Bohumil
  • Labaš, Davor
  • Lääts, Kertu
  • Bedenik, Nidžara Osmanagić
  • Pakšiová, Renáta
  • Petera, Petr
  • Ratajczak, Piotr
  • Buhovac, Adriana Rejc
  • Sava, Adriana
  • Sucală, Voicu-Ion
  • Tirnitz, Tamás József
  • Wagner, Jaroslav

Abstract

Reporting on corporate social responsibility (CSR) has broadened widely within the last decade. A great deal of research on sustainability reporting (SR) has focused on American and Western Europe companies. Only fragmentary studies exist that compare reporting patterns of CEE countries. There is substantial room for investigating how and to what extend companies in CEE disclose sustainability information.This study examined the reporting behaviour of the 50 largest companies in nine CEE countries and two WE countries in order to investigate the practice and divergence of sustainability reporting in CEE countries.

Suggested Citation

  • Horváth, Péter & Pütter, Judith M. & Dagilienė, ** Lina & Dimante, Dzineta & Haldma, Toomas & Kochalski, Cezary & Král, Bohumil & Labaš, Davor & Lääts, Kertu & Bedenik, Nidžara Osmanagić & Pakšiová, R, 2017. "Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 22(2), pages 221-243.
    • Handle: RePEc:nms:joeems:10.5771/0949-6181-2017-2-221
    DOI: 10.5771/0949-6181-2017-2-221
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    Cited by:

    1. Ilze Zumente & Nataļja Lāce, 2021. "ESG Rating—Necessity for the Investor or the Company?," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    2. Anna Remišová & Anna Lašáková & Alexandra Bohinská, 2019. "Reasons of Unethical Business Practices in Slovakia: The Perspective of Non-Governmental Organizations' Representatives," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(2), pages 565-581.
    3. Tatjana Stanimirovic & Philumena Bauer & Dorothea Greiling, 2024. "How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?," Public Sector Economics, Institute of Public Finance, vol. 48(3), pages 283-310.
    4. Radka MacGregor Pelikánová, 2019. "Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study," Sustainability, MDPI, vol. 11(1), pages 1-21, January.
    5. Piotr Ratajczak, 2021. "The mediating role of natural and social resources in the corporate social responsibility—corporate financial performance relationship," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(1), pages 100-119, January.
    6. Hajnalka Fekete-Berzsenyi & Katalin Molnárné Barna & Melinda Koczor-Keul, 2023. "Current and Expected Development of Corporate Strategies for Managing Environmental Risks in Hungary," Risks, MDPI, vol. 11(3), pages 1-29, February.
    7. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.
    8. Jurić Ana & Zupanc Aleksandra & Štrukelj Tjaša, 2019. "Impact of Social Responsibility on the Quality of Company Governance," Naše gospodarstvo/Our economy, Sciendo, vol. 65(2), pages 21-29, June.
    9. Elżbieta Izabela Szczepankiewicz, 2021. "Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector," Risks, MDPI, vol. 9(5), pages 1-31, May.

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