Corporate Sustainability Reporting in Central and Eastern European Companies

Part I: Overview 

1. Introduction to Sustainability Reporting in Central and Eastern Europe (CEE) Countries

Marzena Remlein, Ana Rep Romić and Cătălin Nicolae Albu

PART II Analysing Sustainability Reporting Practices in Central and Eastern Europe (CEE) Countries – A Country-by-Country Analysis

2. Sustainability Reporting in Bulgaria: An Overview of Reporting Practices in Bulgarian Companies

Diana Papradanova, Silvia Kostova and Ventsislav Vechev

3. Sustainability Reporting in Bosnia and Herzegovina: Overview of Voluntary Disclosures

Dijana Vuković, Senada Dupovac and Selma Šumar 

 4. Sustainability Reporting in Croatia: Sustainability Reporting Approach and Progress Analysis

Nikolina Dečman, Anita Čeh Časni and Ana Rep Romić

 5. Sustainability Reporting in the Czech Republic: Patterns of Sustainability Information Disclosure in Czech Companies

Radka MacGregor Pelikánová

 6. Sustainability Reporting in Hungary: A Study of Sustainability Reporting Compliance with the Prescribed Requirements

Edit Lippai-Makra and Balázs Tóth

 7. Sustainability Reporting in Latvia: An Analysis of Compliance with Sustainability Reporting Standards

Nellija Titova and Anna Kvelde

8. Sustainability Reporting in Lithuania: Evaluation of the Quality of Sustainability Reports

Kristina Rudžionienė and Rasa Kanapickienė

9. Sustainability Reporting in North Macedonia: Overview of Mandatory and Voluntary Sustainability Reporting and ESG Disclosures

Marina Trpeska and Atanasko Atanasovski

10. Sustainability Reporting in Montenegro: A Study of Corporate Social Responsibility Disclosure in Montenegrin Companies 

Tanja Laković, Sanja Nikolić and Tamara Backović

11. Sustainability Reporting in Poland: High-Quality Informative Reporting or Just Impression Management?

Katarzyna Czajkowska-Kawacka, Marzena Remlein and Marek Kawacki

12. Sustainability Reporting in Romania: An Overview of Sustainability Reporting Practices in Romanian Companies

Mirela Nichita and Mirela Păunescu

13. Sustainability Reporting in Serbia: Analysis of Developments and Progress in Non-financial Reporting

Danica Jović, Miroslav Todorović and Velimir Lukić

14. Sustainability Reporting in Slovakia: Study of Requirements for Disclosure of Corporate Social Responsibility and Practices of Slovak Companies

Renáta Pakšiová and Renáta Hornická 

15. Sustainability Reporting in Slovenia: An Overview of Reporting Practices in Slovene Companies

Lidija Hauptman

16. Sustainability Reporting in Ukraine: Information Provision and Assessment of Trends

 Kateryna Romanchuk and Kateryna Shymanska

 PART III Compliance and Improvement of Sustainability Reporting in Central and Eastern Europe (CEE) Countries – Overall Results and Recommendations

17. Assessment of the Readiness for the Corporate Sustainability Reporting Directive (CSRD) – Synthesis of Research Results in the CEE Region

Ana Rep Romić, Marzena Remlein, Andrea Venturelli and Simone Pizzi

Biography

Marzena Remlein is a tenured professor of Economics and Finance, Director of the Institute of Accounting and Financial Management and Head of the Department of Accounting and Financial Audit at the Poznań University of Economics and Business, Poland. She is the author of more than 170 scientific publications, including broad experience in accounting, and authored or edited monographs on accounting.

Ana Rep Romić is an assistant professor at the Faculty of Economics and Business at the University of Zagreb, Croatia. She is a member of the Accounting Department and teaches in financial, non-financial, and sustainability reporting, as well as in accounting for SMEs and crafts and accounting information systems. She has co-authored over 40 academic papers and collective monograph chapters, participated in several international research projects, and actively reviewed both national and international conferences and journals.