Corporate Sustainability Reporting in Central and Eastern European Companies

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.

Autorentext

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 Poznä 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 Romi 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.

Inhalt

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