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Sustainability Disclosure: Evidence from Mandatory Reporting Regulation in the European Union book cover

1st Edition

Sustainability Disclosure Evidence from Mandatory Reporting Regulation in the European Union

Edited By Maria Aluchna, Grażyna Aniszewska-Banaś, Rafał Mrówka, Mikołaj Pindelski, Tomasz Serwański, Justyna Szumniak-Samolej Copyright 2026
184 Pages 9 B/W Illustrations
by Routledge

184 Pages 9 B/W Illustrations
by Routledge
Also available as eBook on:
Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). Overall, the findings underscore the significance of mandatory reporting legislation in increasing... Read more

List of figures

List of tables

List of contributors

Acknowledgements

Introduction

Rafał Mrówka, Maria Aluchna, and Justyna Szumniak-Samolej

 

1. Theoretical perspective on sustainability disclosure

Maria Aluchna and Milena Byrska

 

2. Exploring the evolution of corporate social responsibility: The intersection of society, business and politics

Tomasz Serwański and Ewa Jastrzębska

 

3. The EU regulatory framework: The non-financial reporting directive and corporate sustainability reporting directive

Rafał Mrówka and Maria Roszkowska-Menkes

 

4. Evolution of non-financial reporting from a quantitative analysis perspective

Mikołaj Pindelski

 

5. Major trends in non-financial reporting: A qualitative approach

Grażyna Aniszewska-Banaś

 

6. Narratives in non-financial reporting: The legitimacy dimension

Monika Łada

           

7. Sentiment analysis in non-financial reports of companies listed on the Warsaw Stock Exchange: The case of mandatory reporting legislations

Kinga Witek

 

8. Future developments on non-financial reporting

Aleksandra Stanek-Kowalczyk and Justyna Szumniak-Samolej

 

9. Mandatory non-financial disclosure: An important step towards measuring sustainability performance and impact assessment

Maria Aluchna, Grażyna Aniszewska-Banaś, Rafał Mrówka, Mikołaj Pindelski, Tomasz Serwański, and Justyna Szumniak-Samolej

 

Index

Biography

Maria Aluchna is Professor of Management, Chair of the Management Faculty Board, and Head of the Department of Management Theory at the Warsaw School of Economics, Poland.

Grażyna Aniszewska-Banaś is an associate professor in the Department of Management Theory and Director of the Canadian Executive MBA Program (CEMBA) at the Warsaw School of Economics, Poland.

Rafał Mrówka is an associate professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Mikołaj Pindelski is an associate professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Tomasz Serwański is an assistant professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Justyna Szumniak-Samolej is an assistant professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

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