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

Abstract

This book comprehensively analyses non-financial reporting, specifically sustainability reporting, in Central and Eastern European (CEE) countries. It identifies key trends and common practices among regional companies. The book examines the comprehensiveness and quality of sustainability reporting across fifteen countries by drawing on academic literature, regulatory reports, corporate sustainability disclosures, and scientific studies. The authors explore the benefits of sustainability reporting, including enhanced stakeholder trust, improved reputation, and stronger commitments to environmental, social, and governance practices. Additionally, the book highlights the link between sustainability reporting and improved financial performance. Practical recommendations are provided to help companies in the CEE region align their reporting practices with the latest Corporate Sustainability Reporting Directive (CSRD) requirements. This monograph is an invaluable resource for students and scholars of sustainability reporting, corporate social responsibility, and sustainable business. It is equally essential for professionals and companies seeking to enhance their sustainability reporting and compliance in the CEE region.