Zakres sprawozdawczości dotyczącej zrównoważonego rozwoju w największych przedsiębiorstwach w Słowacji w latach 2017 i 2022
Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022

Summary/Abstract: Purpose: The aim of this article is to identify and compare the scope of reported non-financial information in the largest Slovak companies operating in various sectors, both overall and in individual aspects (environmental, social, and governance), for the years 2017 and 2022. Methodology/approach: A cross-sectional analysis of the scope of sustainability reporting in individual companies and in the sectors represented is carried out on a selected sample of the largest companies in the Slovak Republic based on a specified turnover (more than EUR 20,000,000). The scope of reporting is determined based on the number of words. Subsequently, a longitudinal analysis is performed, which examines these companies and sectors in two specified years (2017 and 2022). Findings: The finding is that the companies surveyed report information related to sustainability. The total number of words reported varies between companies. In both years, some companies do not report any information related to sustainability reporting. The overall scope of sustainability reporting increased in 2022 compared to 2017, and individual aspects also show an increased scope of reporting. Research limitations/implications: The limitation of the article is the scope of the sample studied. In the future, it is recommended to expand the sample of companies studied and also focus on content analysis of the reported information. Originality/value: The originality of this article lies in providing an empirical, sector-specific comparison of the scope of sustainability reporting in a selected sample of large companies in Slovakia in two different periods, thereby contributing to the literature on non-financial reporting in Central and Eastern Europe. The findings can serve as a basis for further discussions on improving reporting practices, aligning them with European Sustainability Reporting Standards (ESRS), and meeting the information needs of stakeholders.

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