Dzineta Dimante

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.

Sustainability Reporting in Latvia: Management Views

Sustainability reporting in Latvia is a comparatively recent development. In spite of a growing number of companies undertaking different social responsibility activities, only few of them report this. Mostly, companies choose to communicate their sustainability activities through their web page. Mainly large companies with considerable environmental and social impact and listed joint-stock companies, which are required to do so by stock exchange regulation, undertake efforts to communicate their responsibility activities.

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

Reporting on corporate social, environmental and economic responsibility has broadened widely within the last decade. The European Union is the most active region in the world in terms of sustainability reporting, largely on a voluntary basis. Most of the empirical research related to sustainability reporting in Europe has been conducted in Western European countries. In Central and Eastern Europe, only a small number of studies have focused on sustainability reporting. Little, however, is known whether how and why companies in CEE report about their corporate sustainable activities. The aim of the research project is to describe the status quo of SR in CEE, to explain some noteworthy differences between the two subsamples CEE and WE and to predict the future development of SR in the CEE region. To address this research issue, we have established a research consortium with researchers from ten Central and Eastern European Countries: Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia. Two Western European countries, Germany and Austria, have been added to the sample to enable a regional comparison.

Innovative Approach for Studying Sustainable Development and Environmental Economics

Article is devoted to the analysis of application of different methods suitable for teaching sustainable development and environmental economics. The authors discuss the necessity to broaden meaning of several terms often used in mainstream economics, to encourage students not only to study sustainable development, but also implement the main ideas in everyday life as well as apply new technologies in the study process.