Corporate Sustainability Reporting: Summary and Conclusions

Judith M. Pütter ()
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Judith M. Pütter: IPRI gGmbH

A chapter in Sustainability Reporting in Central and Eastern European Companies, 2017, pp 215-222 from Springer

Abstract: Abstract With our research we have confirmed that the understanding and awareness of SR is growing in the Central and Eastern European (CEE) regions. However, there is still much room for improvement as reports and reporting processes are unevenly distributed and vary significantly. With the EU directive 2014/95 coming into force, a significant step has been taken politically to reduce disparities. We can expect to see more European companies than ever reporting in 2017. The directive is seen as a welcome step in the right direction to force companies to report about their economic and social impact. The directive may lead to more transparency especially in parts of the CEE region where reporting is not widely distributed. However, there is also a risk that with the exception of distribution everything will continue in the same old way regarding the quality of the information disclosed. The last chapter describes which challenges and development may affect CEE companies.

Keywords: European Union; Global Reporting Initiative; Corporate Sustainability; Sustainability Reporting; European Union Directive (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_14

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DOI: 10.1007/978-3-319-52578-5_14

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