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.
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).
Introduction
1. Theoretical perspective on sustainability disclosure
2.
Exploring the evolution of corporate social responsibility: intersecting
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
Maria Aluchna is Professor of Management, Chair of the Management Faculty Board, and Head of the Department of Management Theory at Warsaw School of Economics, Poland.
Grayna Aniszewska-Bana is an Associate Professor in the Department of Management Theory and Director of the Canadian Executive MBA Program (CEMBA) at Warsaw School of Economics, Poland.
Rafa Mrówka is an Associate Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.
Mikoaj Pindelski is an Associate Professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.
Tomasz Serwaski 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.
