Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Reporting on corporate social responsibility (CSR) has broadened widely within the last decade. A great deal of research on sustainability reporting (SR) has focused on American and Western Europe companies. Only fragmentary studies exist that compare reporting patterns of CEE countries. There is substantial room for investigating how and to what extend companies in CEE disclose sustainability information.This study examined the reporting behaviour of the 50 largest companies in nine CEE countries and two WE countries in order to investigate the practice and divergence of sustainability reporting in CEE countries.