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.
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.
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
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 Pozna 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.
