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Sustainability reporting in Central and Eastern European countries

In: Research Handbook on Sustainability Reporting

Author

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  • Cătălin-Nicolae Albu
  • Nadia Albu
  • Mădălina Dumitru
  • Maria-Silvia Fota
  • Raluca Gina Guşe

Abstract

In this chapter we offer an overview of sustainability reporting practices in Central and Eastern Europe, and we indicate relevant avenues for future research. This region is characterized by the coexistence of Western-based formal institutions and remnants of the communist past. We discuss the role of the context in advancing or inhibiting sustainability reporting practices by mobilizing prior research on the region. Moreover, we examine the implementation of sustainability reporting at the organizational level, including the role of various professional groups in orchestrating reporting and the channels of communication.

Suggested Citation

  • Cătălin-Nicolae Albu & Nadia Albu & Mădălina Dumitru & Maria-Silvia Fota & Raluca Gina Guşe, 2024. "Sustainability reporting in Central and Eastern European countries," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 22, pages 400-417, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_22
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00034
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    Cited by:

    1. Nadia Albu & Alina Carmen Almasan & Andreea Dinu & Madalina Dumitru & Gabriel Jinga, 2025. "Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 750-750, August.
    2. Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025. "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 830-830, August.

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