Autorentext

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.

Gräyna Aniszewska-Banä 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.

Rafä Mrówka is an associate professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Miko aj Pindelski is an associate professor in the Department of Management Theory at SGH Warsaw School of Economics, Poland.

Tomasz Serwäski 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.

Klappentext

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).

Inhalt

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