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Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study

In: Sustainability Reporting in Central and Eastern European Companies

Author

Listed:
  • Péter Horváth

    (IPRI gGmbH)

  • Judith M. Pütter

    (IPRI gGmbH)

  • Toomas Haldma

    (University of Tartu)

  • Kertu Lääts

    (University of Tartu)

  • Dzineta Dimante

    (University of Latvia)

  • Lina Dagilienė

    (Kaunas University of Technology)

  • Cezary Kochalski

    (Poznan University of Economics and Business)

  • Piotr Ratajczak

    (Poznan University of Economics and Business)

  • Jaroslav Wagner

    (University of Economics)

  • Petr Petera

    (University of Economics)

  • Renata Paksǐová

    (University of Economics in Bratislava)

  • Tamás Tirnitz

    (Corvinus University)

  • Voicu-Ion Sucală

    (University of Exeter)

  • Adriana Sava

    (Technical University of Cluj-Napoca)

  • Adriana Rejc Buhovac

    (University of Ljubljana)

  • Nidžara Osmanagić Bedenik

    (University of Zagreb)

  • Davor Labaš

    (University of Zagreb)

Abstract

Reporting on corporate social, environmental and economic responsibility has broadened widely within the last decade. The European Union is the most active region in the world in terms of sustainability reporting, largely on a voluntary basis. Most of the empirical research related to sustainability reporting in Europe has been conducted in Western European countries. In Central and Eastern Europe, only a small number of studies have focused on sustainability reporting. Little, however, is known whether how and why companies in CEE report about their corporate sustainable activities. The aim of the research project is to describe the status quo of SR in CEE, to explain some noteworthy differences between the two subsamples CEE and WE and to predict the future development of SR in the CEE region. To address this research issue, we have established a research consortium with researchers from ten Central and Eastern European Countries: Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia. Two Western European countries, Germany and Austria, have been added to the sample to enable a regional comparison.

Suggested Citation

  • Péter Horváth & Judith M. Pütter & Toomas Haldma & Kertu Lääts & Dzineta Dimante & Lina Dagilienė & Cezary Kochalski & Piotr Ratajczak & Jaroslav Wagner & Petr Petera & Renata Paksǐová & Tamás Tirnitz, 2017. "Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study," MIR Series in International Business, in: Péter Horváth & Judith M. Pütter (ed.), Sustainability Reporting in Central and Eastern European Companies, pages 11-49, Springer.
    • Handle: RePEc:spr:mirchp:978-3-319-52578-5_2
    DOI: 10.1007/978-3-319-52578-5_2
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    Citations

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    Cited by:

    1. Radka MacGregor Pelikánová, 2019. "Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study," Sustainability, MDPI, vol. 11(1), pages 1-21, January.
    2. Piotr Ratajczak, 2021. "The mediating role of natural and social resources in the corporate social responsibility—corporate financial performance relationship," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(1), pages 100-119, January.
    3. Ratajczak Piotr & Mikołajewicz Grzegorz, 2021. "The impact of environmental, social and corporate governance responsibility on the cost of short-and long-term debt," Economics and Business Review, Sciendo, vol. 7(2), pages 74-96, June.

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