CE in corporate sustainability reporting – general insights based on Polish companies listed on the Warsaw Stock Exchange

• Autorzy: Joachimiak-Lechman Katarzyna , Mikutowski Mateusz

Identyfikatory

DOI

10.58691/man/195911

• Języki publikacji: EN

Abstrakty

EN

The circular economy (CE) represents a new paradigm in management. The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the accompanying delegated acts (European Sustainability Reporting Standards, ESRS) highlight that CE is also an integral part of legal requirements at the European Union level. The primary objective of this study is to assess the CE indicators that are covered in the ESG reports of Polish companies listed on the Warsaw Stock Exchange. In the present study, the sustainability strategies of selected companies were also reviewed in terms of CE objectives, policies and action programmes. The findings suggest that despite a growing trend towards circularity in the economy, analysed companies do not demonstrate impressive consistency and standardisation. The analysis concluded that some enterprises approach circularity comprehensively and thoughtfully, implementing actual actions and investment expenditures. In contrast, others merely mention CE by proposing a single, selective indicator whose definition is unclear. Within the framework of this article, groups of indicators were proposed that could serve in analysing dual materiality, one of which is the indicator for reducing material and energy costs.

Słowa kluczowe

EN

CE; circular economy; sustainable development; reporting; CE goals; CE indicators; best practices

PL

CE; gospodarka o obiegu zamkniętym; rozwój zrównoważony; sprawozdawczość; cele CE; wskaźniki CE; najlepsze praktyki

• Wydawca: University of Zielona Góra, Faculty of Economics and Management
• Czasopismo: Management
• Rocznik: 2024
• Tom: Vol. 28, no. 2
• Strony: 225--251
• Opis fizyczny: Bibliogr. 50 poz., rys., tab., wykr.

Twórcy

autor

Joachimiak-Lechman Katarzyna

• Poznan University of Economics and Business, Institute of Management, Poland

• https://orcid.org/0000-0003-2917-9131

autor

Mikutowski Mateusz

• Poznań University of Economics and Business, Institute of Finance, Poland

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025)