Corporate Sustainability Reporting in Central and Eastern European Companies

1. Auflage 2025
ISBN: 978-1-032-58869-8
Verlag: Taylor & Francis Ltd (Sales)

Buch, Englisch, 354 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 671 g

Reihe: Routledge Research in Sustainability and Business

This book comprehensively analyses non-financial reporting, specifically sustainability reporting, in Central and Eastern European (CEE) countries. It identifies key trends and common practices among regional companies.

The book examines the comprehensiveness and quality of sustainability reporting across fifteen countries by drawing on academic literature, regulatory reports, corporate sustainability disclosures, and scientific studies. The authors explore the benefits of sustainability reporting, including enhanced stakeholder trust, improved reputation, and stronger commitments to environmental, social, and governance practices. Additionally, the book highlights the link between sustainability reporting and improved financial performance. Practical recommendations are provided to help companies in the CEE region align their reporting practices with the latest Corporate Sustainability Reporting Directive (CSRD) requirements.

This monograph is an invaluable resource for students and scholars of sustainability reporting, corporate social responsibility, and sustainable business. It is equally essential for professionals and companies seeking to enhance their sustainability reporting and compliance in the CEE region.

Chapters: Chapter 4 and 17 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC BY-NC-ND)] 4.0 license.

Zielgruppe

Academic, Postgraduate, and Undergraduate Advanced

Autoren/Hrsg.

Remlein, Marzena

Rep Romic, Ana

Fachgebiete

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

Inhaltsverzeichnis

Part I: Overview  1. Introduction to Sustainability Reporting in Central and Eastern Europe (CEE) Countries  PART II Analysing Sustainability Reporting Practices in Central and Eastern Europe (CEE) Countries – A Country-by-Country Analysis  2. Sustainability Reporting in Bulgaria: An Overview of Reporting Practices in Bulgarian Companies 3. Sustainability Reporting in Bosnia and Herzegovina: Overview of Voluntary Disclosures 4. Sustainability Reporting in Croatia: Sustainability Reporting Approach and Progress Analysis 5. Sustainability Reporting in the Czech Republic: Patterns of Sustainability Information Disclosure in Czech Companies  6. Sustainability Reporting in Hungary: A Study of Sustainability Reporting Compliance with the Prescribed Requirements 7. Sustainability Reporting in Latvia: An Analysis of Compliance with Sustainability Reporting Standards 8. Sustainability Reporting in Lithuania: Evaluation of the Quality of Sustainability Reports 9. Sustainability Reporting in North Macedonia: Overview of Mandatory and Voluntary Sustainability Reporting and ESG Disclosures 10. Sustainability Reporting in Montenegro: A Study of Corporate Social Responsibility Disclosure in Montenegrin Companies 11. Sustainability Reporting in Poland: High-Quality Informative Reporting or Just Impression Management? 12. Sustainability Reporting in Romania: An Overview of Sustainability Reporting Practices in Romanian Companies 13. Sustainability Reporting in Serbia: Analysis of Developments and Progress in Non-financial Reporting 14. Sustainability Reporting in Slovakia: Study of Requirements for Disclosure of Corporate Social Responsibility and Practices of Slovak Companies 15. Sustainability Reporting in Slovenia: An Overview of Reporting Practices in Slovene Companies 16. Sustainability Reporting in Ukraine: Information Provision and Assessment of Trends  PART III Compliance and Improvement of Sustainability Reporting in Central and Eastern Europe (CEE) Countries – Overall Results and Recommendations  17. Assessment of the Readiness for the Corporate Sustainability Reporting Directive (CSRD) – Synthesis of Research Results in the CEE Region

Über Autor(innen)

Marzena Remlein is a tenured professor of Economics and Finance, Director of the Institute of Accounting and Financial Management and Head of the Department of Accounting and Financial Audit at the Poznan University of Economics and Business, Poland. She is the author of more than 170 scientific publications, including broad experience in accounting, and authored or edited monographs on accounting.

Ana Rep Romic is an assistant professor at the Faculty of Economics and Business at the University of Zagreb, Croatia. She is a member of the Accounting Department and teaches in financial, non-financial, and sustainability reporting, as well as in accounting for SMEs and crafts and accounting information systems. She has co-authored over 40 academic papers and collective monograph chapters, participated in several international research projects, and actively reviewed both national and international conferences and journals.