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Tytuł artykułu

EU regulations on reporting sustainable development as a determinant of limiting the environmental pressure of chemical enterprises in Poland

Autorzy
Kryk Barbara , Kożuch Małgorzata
Treść / Zawartość
Pełne teksty:
Kryk_Kożuch_eu_regulations_1_24.pdf
Identyfikatory
DOI
10.34659/eis.2024.88.1.695
Warianty tytułu
PL
Uregulowania UE w zakresie raportowania rozwoju zrównoważonego jako determinanta ograniczania presji środowiskowej przedsiębiorstw chemicznych w Polsce
Języki publikacji
EN
Abstrakty
EN
The period of validity of Directive 2014/95/EU, which imposed on enterprises the obligation to present non-financial information in separate non-financial reports, the so-called ESG was aimed to check its effects, complementary regulations and actual actions in the environmental area. Numerous works have analysed various aspects of non-financial reporting in the context of the directive, including several on ESG reporting in relation to air pollution emissions. However, it has not been examined yet whether there is a relationship between the level of reporting and the effects of pro-environmental activities in the context of the impact of regulations on it. A research gap in this area was identified, and therefore, the aim of the paper is to examine how selected chemical companies in Poland adapt to the EU guidelines on ESG reporting in the environmental dimension and whether it has an impact on reducing their pressure on the environment. The research period is 2010-2022, and the three-stage study used a quantitative-qualitative methodological approach. In the first and third stages, descriptive statistics and time series analysis methods were used. The second one includes methods such as content analysis, case analysis, GES Risk Rating, and expert analysis. The research carried out made it possible to conclude on the impact of non-financial reporting regulations on the environmental pressure.
PL
Kończy się okres obowiązywania Dyrektywy 2014/95/UE, która nałożyła na przedsiębiorstwa obowiązek prezentowania informacji niefinansowych w odrębnych raportach niefinansowych, tzw. ESG. Postanowiono sprawdzić jakie są jej efekty i przepisów do niej komplementarnych oraz realnych działań w obszarze środowiskowym. Są prace, w których analizowano różne aspekty raportowania niefinansowego w kontekście Dyrektywy, w tym kilka o raportowaniu ESG w relacji do emisji zanieczyszczeń powietrza. Nie badano jednak czy istnieje związek pomiędzy poziomem raportowania a efektami działań prośrodowiskowych w kontekście oddziaływania nań uregulowań. Stwierdzono lukę badawczą w tym zakresie. Stąd celem artykułu jest zbadanie, jak wybrane przedsiębiorstwa chemiczne w Polsce dostosowują się do wytycznych unijnych o raportowaniu ESG w wymiarze środowiskowym i czy miało to wpływ na ograniczenie ich presji na środowisko. Okres badawczy to lata 2010-2022. W trzyetapowym badaniu zastosowano podejście metodologiczne ilościowo-jakościowe. W etapie pierwszym i trzecim wykorzystano metody statystyki opisowej i analizy szeregów czasowych. W drugim zaś metody: analizy treści, analizy przypadków, GES Risk Rating, eksperckiej. Przeprowadzone analizy umożliwiły konkluzję o wpływie uregulowań raportowania niefinansowego na presję środowiskową.
Słowa kluczowe
EN
PL
Wydawca
Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
Czasopismo
Economics and Environment
Rocznik
2024
Tom
no. 1
Strony
art. no. 695
Opis fizyczny
Bibliogr. 83 poz., tab.
Twórcy
autor
Kryk Barbara
barbara.kryk@usz.edu.pl
  • University of Szczecin, Mickiewicza Street 64, 71-101 Szczecin, Poland
autor
Kożuch Małgorzata
  • Krakow University of Economics
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Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-4112c225-093a-4e9d-ab1c-bdbb69fbd56e
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.