Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules prior research, a conventional content analysis of 36 statements nine countries was conducted. results imply differences in the reports, processes, implementation standards.
 Exclusively large multinational enterprises energy sectors domiciled Poland Hungary are typical portrait company study’s sample, striving issue assure sustainability reporting. Of represented study, Poland, Hungary, Romania tend excel terms quality. vast majority providers belong Big Four, who use ISAE3000 as opposed AA1100AS. Yet, irrespective provider type, stakeholders neglected. It is argued that just transferring experience financial auditing field sustainability, which, by large, has taken place, not an option. Authors state following this route, we heading wrong direction, technical terms, wider proliferation AA1100AS its principles, with greater emphasis reasonable limited enhanced role stakeholders, vital get back track.
 contributes emerging literature standards stresses need enhance sustainability-related assurance.