Sustainability Disclosure

Evidence from Mandatory Reporting Regulation in the European Union

Maria Aluchna, Grażyna Aniszewska-Banaś, Rafał Mrówka, Mikołaj Pindelski, Tomasz Serwański (Herausgeber)

Buch | Hardcover

172 Seiten

2025
Routledge (Verlag)
978-1-032-93616-1 (ISBN)

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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 the number of companies disclosing their social and environmental impact, as well as broadening the scope of reporting.

Addressing the current topics of mandatory regime for sustainability disclosure, the book offers important insights for academic scholars, regulators, and policy makers indicating strength and weaknesses of NFRD with potential feedback for the recently introduced CSRD regulation. In addition, the analysis of the evidence from companies listed on the Warsaw Stock Exchange (WSE) delivers interesting lessons for practitioners, managers, and auditors responsible for implementing mandatory reporting legislation at the company level. Finally, the book would be helpful for Ph.D. candidates and students of management and organisation, economics, finances as well as legal studies willing to develop their understanding about sustainability disclosure.

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.

Introduction 1. Theoretical perspective on sustainability disclosure 2. Exploring the evolution of corporate social responsibility: The intersection of society, business and politics 3. The EU Regulatory Framework: The Non-Financial Reporting Directive and Corporate Sustainability Reporting Directive 4. Evolution of non-financial reporting from a quantitative analysis perspective 5. Major trends in non-financial reporting – qualitative approach 6. Narratives in nonfinancial reporting: legitimacy dimension 7. Sentiment analysis in non-financial reports of companies listed on the Warsaw Stock Exchange: The case of mandatory reporting legislations 8. Future developments on non-financial reporting 9. Mandatory non-financial disclosure – an important step towards measuring sustainability performance and impact assessment

Erscheinungsdatum	06.08.2025
Reihe/Serie	Routledge Studies in Central and Eastern European Business and Economics
Zusatzinfo	10 Tables, black and white; 9 Line drawings, black and white; 9 Illustrations, black and white
Verlagsort	London
Sprache	englisch
Maße	152 x 229 mm
Gewicht	500 g
Themenwelt	Sozialwissenschaften ► Soziologie ► Spezielle Soziologien
	Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	1-032-93616-9 / 1032936169
ISBN-13	978-1-032-93616-1 / 9781032936161
Zustand	Neuware