Reporting corporate governance in accordance with European Sustainability Reporting Standards in Poland

• Autorzy: Jastrzębska Ewa , Kryk Barbara , Lulewicz-Sas Agata

Identyfikatory

DOI

10.34659/eis.2025.92.1.982

Warianty tytułu

PL

Raportowanie ładu korporacyjnego zgodnie z europejskimi standardami zrównoważonego raportowania w Polsce

• Języki publikacji: EN

Abstrakty

EN

Under EU Directive 2022/2464 on Corporate Sustainability Reporting, approximately 3,000 companies in Poland will be subject to the European Sustainability Reporting Standards (ESRS), while experts have noted potential problems with compliance with the ESRS G1 corporate governance standard. The issue of compliance is relatively new and is still not very well identified, and a research gap has been found as regards how prepared Polish companies are for corporate governance reporting in line with this standard. The purpose of this article is, therefore, to assess the extent of corporate governance reporting in line with the ESRS of companies listed in the WIG-ESG index published by the Warsaw Stock Exchange (WSE). The research methods used in this article are a critical analysis of the literature and information contained in the non-financial reports of surveyed companies for 2023 and an assessment of the scope of corporate governance reporting using a scale from 0 to 1. The results of this research formed the basis for formulating conclusions about the extent to which WIG-ESG companies are prepared, or rather unprepared, for ESRS-compliant reporting.

PL

Dyrektywa UE2022/2464 w sprawie sprawozdawczości przedsiębiorstw w zakresie zrównoważonego rozwoju zobowiązuje około 3000 przedsiębiorstw w Polsce do raportowania kwestii zrównoważonego rozwoju zgodnego z Europejskimi Standardami Zrównoważonego Raportowania (European Sustainability Reporting Standards – ESRS). Jednym ze standardów, który według ekspertów, może stanowić wyzwanie dla przedsiębiorstw w zakresie dostosowania się jest standard dotyczący ładu korporacyjnego ESRS G1. Zagadnienie dostosowania się do niego jest stosunkowo nowe i nie jest jeszcze zbyt dobrze zidentyfikowane. Nie badano jeszcze poziomu przygotowania polskich przedsiębiorstw do raportowania kwestii dotyczących ładu korporacyjnego zgodnego z danym standardem. Stwierdzono lukę badawczą w tym zakresie. Stąd celem artykułu jest ocena poziomu ujawnień w obszarze ładu korporacyjnego zgodnych z ESRS przedsiębiorstw notowanych w indeksie WIG-ESG, publikowanym przez Giełdę Papierów Wartościowych w Warszawie (GPW). Metody badawcze zastosowane w artykule to: kry-tyczna analiza literatury oraz informacji zawartych w raportach niefinansowych badanych przedsiębiorstw za 2023 rok. Oceny zakresu ujawnień ładu korporacyjnego dokonano przy użyciu skali od 0 do 1. Otrzymane wyniki badań stanowiły podstawę do sformułowania wniosków o poziomie przygotowania, a właściwie nieprzygotowania, przedsiębiorstw z WIG-ESG do raportowania zgodnego z ESRS.

Słowa kluczowe

EN

ESG reporting; EU Directive 2022/2464; European Sustainability Reporting Standards; WIG-ESG companies

PL

raportowanie ESG; Dyrektywa UE 2022/2464; ESRS G1; przedsiębiorstwa z WIG ESG

• Wydawca: Polskie Stowarzyszenie Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Economics and Environment
• Rocznik: 2025
• Tom: No. 1
• Strony: art. no. 982
• Opis fizyczny: Bibliogr. 31 poz., tab., wykr.

Twórcy

autor

Jastrzębska Ewa

• SGH Warsaw School of Economics

• https://orcid.org/0000-0002-0029-6943

autor

Kryk Barbara

• University of Szczecin, Mickiewicza Street 64, 71-101 Szczecin, Poland

• https://orcid.org/0000-0003-1269-3142

autor

Lulewicz-Sas Agata

• SGH Warsaw School of Economics

• https://orcid.org/0000-0002-5415-2523

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