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

This is the final version of the article. Available from the publisher via the DOI in this record.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

Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study

This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners

Empresas que se destacam pela qualidade das informações a seus usuários externos também se destacam pela utilização de artefatos modernos de contabilidade gerencial? Do companies who stand out for information quality for external users also stand out for the use of modern management accounting artifacts?

Estudos empíricos têm indicado baixo grau de utilização de artefatos modernos de Contabilidade Gerencial propostos pela literatura. No âmbito teórico, a teoria da contabilidade engloba o pressuposto de que a contabilidade deveria atender eficazmente os seus usuários externos e internos. Este estudo tem dois objetivos principais: avaliar se (a) empresas brasileiras que se destacam pelo seu porte na economia brasileira utilizam artefatos modernos de Contabilidade Gerencial e (b) empresas que se destacam pela qualidade de suas informações aos usuários externos, também, se destacam pela maior utilização de artefatos modernos de Contabilidade Gerencial de apoio a usuários internos. Uma amostra de 90 empresas foi examinada, selecionadas dentre empresas listadas entre as 500 maiores empresas (edição de 2005 de Melhores e Maiores) e dentre o rol de empresas que foram indicadas ao Prêmio ANEFAC-FIPECAFI-SERASA, Troféu Transparência, entre os anos-base de 1996 a2004. Dados foram coletados por meio de questionário endereçado ao gestor da área de Contabilidade Gerencial, contendo questões relativas ao grau de utilização de artefatos tradicionais e modernos de Contabilidade Gerencial. Os resultados do estudo demonstram que (a) as empresas da amostra utilizam artefatos modernos de Contabilidade Gerencial e (b) a amostra de empresas indicadas para o prêmio não se diferencia, em termos de utilização de artefatos modernos de Contabilidade Gerencial, do grupo das demais empresas pesquisadas.<br>Empirical studies have indicated low levels of adoption of modern management accounting artifacts, as suggested by the literature. Accounting theory encompasses the assumption that accounting should effectively assist both internal and external users. The present study aims at two main goals: to evaluate whether (a) large Brazilian companies actually use modern management accounting artifacts; and (b) companies that stand out by the quality of information disclosed to external users also stand out in terms of how they assist their internal users. A sample of 90 companies is examined, selected from the 500 largest companies in Brazil (2005 edition of "Melhores e Maiores") and from the nominees for the ANEFAC-FIPECAFI-SERASA Transparency Award (from 1996 to 2004). Data was collected from a survey submitted to the head of management accounting area, with items related to the level of use of both traditional and modern management accounting artifacts. Findings demonstrate that (a) the sample companies do use modern management accounting artifacts; and (b) the companies nominated to the award do not differ from the other companies in terms of use of such artifacts.