Title: Sustainability reporting practices of media companies: the case of Europe
Authors: Justyna Berniak-Woźny; Katarzyna Walotek-Ściańska; Magdalena Wójcik-Jurkiewicz
Addresses: Vistula University, 3 Stokłosy Str., 02-787 Warsaw, Poland ' Jesuit University Ignatianum in Cracow, 26 Kopernika Str., 31-501 Cracow, Poland ' Cracow University of Economics, 27 Rakowicka Str., 31-510 Cracow, Poland
Abstract: Despite the dynamic development of sustainability reporting, there is a limited amount of practical and academic knowledge on sustainability reporting practices in the media industry. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of the companies operating in the European media industry. The empirical part of the paper is based on a qualitative descriptive research design. In this study, a content analysis was conducted on 33 sustainability reports, issued in 2017 by European media companies. The nature of the study will be descriptive and based solely on information from secondary data sources. Based on the findings, the media industry sustainability reporting practices will be characterised.
Keywords: sustainability reporting; CSR reporting; non-financial reporting; GRI; media industry; content analysis.
European Journal of International Management, 2023 Vol.19 No.3, pp.439 - 466
Received: 13 Jul 2018
Accepted: 04 Mar 2019
Published online: 07 Feb 2023 *