Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?
Tamás Tirnitz ()
Additional contact information
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
References: Add references at CitEc
Citations:
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:spr:mirchp:978-3-319-52578-5_10
Ordering information: This item can be ordered from
http://www.springer.com/9783319525785
DOI: 10.1007/978-3-319-52578-5_10
Access Statistics for this chapter
More chapters in MIR Series in International Business from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().