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

  • Péter Horváth
  • Judith M. PütterEmail author
  • Toomas Haldma
  • Kertu Lääts
  • Dzineta Dimante
  • Lina Dagilienė
  • Cezary Kochalski
  • Piotr Ratajczak
  • Jaroslav Wagner
  • Petr Petera
  • Renata Paksǐová
  • Tamás Tirnitz
  • Voicu-Ion Sucală
  • Adriana Sava
  • Adriana Rejc Buhovac
  • Nidžara Osmanagić Bedenik
  • Davor Labaš
Chapter
Part of the MIR Series in International Business book series (MIRSIB)

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.

Keywords

Global Reporting Initiative Corporate Sustainability Sustainability Report Global Compact Sustainability Information 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer International Publishing AG 2017

Authors and Affiliations

  • Péter Horváth
    • 1
  • Judith M. Pütter
    • 1
    Email author
  • Toomas Haldma
    • 2
  • Kertu Lääts
    • 2
  • Dzineta Dimante
    • 3
  • Lina Dagilienė
    • 4
  • Cezary Kochalski
    • 5
  • Piotr Ratajczak
    • 5
  • Jaroslav Wagner
    • 6
  • Petr Petera
    • 6
  • Renata Paksǐová
    • 7
  • Tamás Tirnitz
    • 8
  • Voicu-Ion Sucală
    • 9
  • Adriana Sava
    • 10
  • Adriana Rejc Buhovac
    • 11
  • Nidžara Osmanagić Bedenik
    • 12
  • Davor Labaš
    • 12
  1. 1.IPRI gGmbHStuttgartGermany
  2. 2.University of TartuTartuEstonia
  3. 3.University of LatviaRigaLatvia
  4. 4.Accounting DepartmentKaunas University of TechnologyKaunasLithuania
  5. 5.Department of Controlling, Financial Analysis and ValuationPoznan University of Economics and BusinessPoznanPoland
  6. 6.Department of Management AccountingUniversity of EconomicsPragueCzech Republic
  7. 7.Faculty of Economic InformaticsUniversity of Economics in BratislavaBratislavaSlovakia
  8. 8.Budapest Research Centre of Performance ManagementCorvinus UniversityBudapestHungary
  9. 9.College of Engineering, Mathematics and Physical SciencesUniversity of ExeterExeterUK
  10. 10.Management and Economic Engineering DepartmentTechnical University of Cluj-NapocaCluj-NapocaRomania
  11. 11.Academic Unit for Management and Organization, Faculty of EconomicsUniversity of LjubljanaLjubljanaSlovenia
  12. 12.Department of Managerial EconomicsUniversity of ZagrebZagrebCroatia

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