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Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?

  • Tamás TirnitzEmail author
Chapter
Part of the MIR Series in International Business book series (MIRSIB)

Abstract

Sustainability reporting and value reporting are different ways of voluntarily disclosing an organization’s performance. Their structures, content elements, addressees, publication channels, etc. vary, and they can be linked to different management approaches. The analysis of the voluntary reporting practices of Hungarian companies can lead us to insights into their general management conceptions. We show that most Hungarian companies are not willing to disclose voluntary reports about either their sustainability performance or their value creation, which is a relevant limitation on exploring their management approaches.

References

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Analyzed Reports (all accessed in August 2016)

  1. Dunaaszfalt. (2016). Sustainability report 2015. http://dunaaszfalt.hu/uploads/DA_fenntarthatosagi_jelentes_2015.pdf
  2. MVM. (2016). Integrated report 2015. http://mvm.hu/download/MVM_Integralt_jelentes_2015_HR.pdf
  3. Telekom. (2016a). Consolidated annual report 2015 (IFRS). https://www.telekom.hu/static-tr/sw/file/IFRS_2015_hun.pdf

Copyright information

© Springer International Publishing AG 2017

Authors and Affiliations

  1. 1.Budapest Research Centre of Performance ManagementCorvinus UniversityBudapestHungary

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