Sustainability reporting in Central and Eastern European countries

Cătălin-Nicolae Albu, Nadia Albu, Mădălina Dumitru, Maria-Silvia Fota and Raluca Gina Guşe

Chapter 22 in Research Handbook on Sustainability Reporting, 2024, pp 400-417 from Edward Elgar Publishing

Abstract: In this chapter we offer an overview of sustainability reporting practices in Central and Eastern Europe, and we indicate relevant avenues for future research. This region is characterized by the coexistence of Western-based formal institutions and remnants of the communist past. We discuss the role of the context in advancing or inhibiting sustainability reporting practices by mobilizing prior research on the region. Moreover, we examine the implementation of sustainability reporting at the organizational level, including the role of various professional groups in orchestrating reporting and the channels of communication.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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