Sustainability Disclosure

Evidence from Mandatory Reporting Regulation in the European Union
1. Auflage 2025
ISBN: 978-1-032-93616-1
Verlag: Taylor & Francis Ltd

Buch, Englisch, 170 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 453 g

Reihe: Routledge Studies in Central and Eastern European Business and Economics

Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). Overall, the findings underscore the significance of mandatory reporting legislation in increasing the number of companies disclosing their social and environmental impact, as well as broadening the scope of reporting.

Addressing the current topics of mandatory regime for sustainability disclosure, the book offers important insights for academic scholars, regulators, and policy makers indicating strength and weaknesses of NFRD with potential feedback for the recently introduced CSRD regulation. In addition, the analysis of the evidence from companies listed on the Warsaw Stock Exchange (WSE) delivers interesting lessons for practitioners, managers, and auditors responsible for implementing mandatory reporting legislation at the company level. Finally, the book would be helpful for Ph.D. candidates and students of management and organization, economics, finances as well as legal studies willing to develop their understanding about sustainability disclosure.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Aniszewska-Banas, Grazyna

Aluchna, Maria

Szumniak-Samolej, Justyna

Mrówka, Rafal

Pindelski, Mikolaj

Mrowka, Rafal

Serwanski, Tomasz

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik

Inhaltsverzeichnis

Introduction  1. Theoretical perspective on sustainability disclosure  2. Exploring the evolution of corporate social responsibility: intersecting society, business and politics  3. The EU Regulatory Framework: The Non-Financial Reporting Directive and Corporate Sustainability Reporting Directive  4. Evolution of non-financial reporting from a quantitative analysis perspective  5. Major trends in non-financial reporting – qualitative approach  6. Narratives in nonfinancial reporting: legitimacy dimension  7. Sentiment analysis in non-financial reports of companies listed on the Warsaw Stock Exchange: The case of mandatory reporting legislations  8. Future developments on non-financial reporting  9. Mandatory non-financial disclosure – an important step towards measuring sustainability performance and impact assessment

Über Autor(innen)

Maria Aluchna is Professor of Management, Chair of the Management Faculty Board, and Head of the Department of Management Theory at Warsaw School of Economics, Poland.

Grazyna Aniszewska-Banas is an Associate Professor in the Department of Management Theory and Director of the Canadian Executive MBA Program (CEMBA) at Warsaw School of Economics, Poland.

Rafal Mrówka is an Associate Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Mikolaj Pindelski is an Associate Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Tomasz Serwanski is an Assistant Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Justyna Szumniak-Samolej is an Assistant Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.