Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?

Tamás Tirnitz ()
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Tamás Tirnitz: Corvinus University

A chapter in Sustainability Reporting in Central and Eastern European Companies, 2017, pp 157-165 from Springer

Abstract: 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.

Keywords: Sustainability Report (SR); Report Values; Voluntary Reports; Voluntary Disclosure; Hungarian Society (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mirchp:978-3-319-52578-5_10

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DOI: 10.1007/978-3-319-52578-5_10

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