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

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

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 coun- tries and two WE countries in order to investigate the practice and divergence of sustainability reporting in CEE countries.
Author Péter Horváth
Péter Horváth,,
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, Judith M. Pütter
Judith M. Pütter,,
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, Lina Dagilienė
Lina Dagilienė,,
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, Dzineta Dimante
Dzineta Dimante,,
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, Toomas Haldma
Toomas Haldma,,
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, Cezary Kochalski (WZ / KCAFiW)
Cezary Kochalski,,
- KCAFiW
, Bohumil Král
Bohumil Král,,
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, Davor Labaš
Davor Labaš,,
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, Kertu Lääts
Kertu Lääts,,
-
, Nidžara Osmanagić Bedenik
Nidžara Osmanagić Bedenik,,
-
et al.`
Journal seriesJournal for East European Management Studies, ISSN 0949-6181, (A 15 pkt)
Issue year2017
Vol22
No2
Pages221-243
Publication size in sheets1.1
Keywords in Englishsustainability reporting, country comparison, Central- and Eastern Europe, CSR
ASJC Classification1403 Business and International Management; 1408 Strategy and Management; 1410 Industrial relations; 2308 Management, Monitoring, Policy and Law
DOIDOI:10.5771/0949-6181-2017-2-221
URL https://ore.exeter.ac.uk/repository/bitstream/handle/10871/28398/0949-6181-2017-2-221.pdf?sequence=2
Languageen angielski
Score (nominal)15
Score sourcejournalList
ScoreMinisterial score = 15.0, 18-03-2020, ArticleFromJournal
Publication indicators WoS Citations = 5; Scopus SNIP (Source Normalised Impact per Paper): 2017 = 0.321; WoS Impact Factor: 2017 = 0.794 (2) - 2017=1.012 (5)
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