Sustainability Reporting of Listed Companies on the Belgrade Stock Exchange

This research is a contribution to the existing literature regarding sustainability and environmental reporting in Serbia. The goal is to emphasize sustainability reporting quality of the Belgrade Stock Exchange companies during the year 2017. Data from companies’ web sites and sustainability reports and other documents are taken into analysis. The analysis was done using content method. The sample comprised the Belgrade Stock exchange companies for which CSR (corporate sustainability index) was created. The average value of this index is far below its value in countries with developed financial markets. The societal goal of this research is to increase Serbian managers’and policyholders’awareness regarding sustainability issues in order to increase qualitative and quantitative information reported by companies.