engleski

SUSTAINABILITY REPORTING IN CENTRAL- AND EASTERN EUROPE - A COMPARATIVE STUDY

Reporting on corporate social responsibility (CSR) has broadened widely within the last decade. Sustainability disclosure is valuable because it helps a company demonstrate that it is managing its risks and has a track record of paying attention to key stakeholder issues. 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 in different communication channels. The research questions therefore are: How does SR vary among CEE countries and in comparison to Western Europe (WE), and do differences in SR correlate to national factors? And is there a CEE pattern of SR? This study uses surveys to investigate the practice and divergence of sustainability reporting in CEE countries. 50 largest companies in nine CEE countries (Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania and Slovenia) and two WE countries (Germany and Austria) were investigated. The study identified four determinants of sustainability reporting of which two -- globalization and national culture -- explain divergence while economic development and the civil society don ’ t.

Sustainability reporting; CEE Countries

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