Perception of ESG standards implementation in Polish SMEs - pilot study

• Autorzy: Sakiewicz Piotr , Ober Józef , Kopiec Małgorzata

Identyfikatory

DOI

10.2478/czoto-2024-0032

• Języki publikacji: EN

Abstrakty

EN

This article analyses the perception of the implementation of ESG (environmental, social and corporate governance) standards based on a pilot study among Polish companies with a particular focus on SMEs. In the context of the implementation of the CSRD, the study assesses SMEs' awareness, readiness, and challenges to comply with sustainability reporting requirements. The pilot study covered key areas such as awareness of ESG standards, barriers to implementation, management, and employee engagement, and use of technology to support the reporting process. The results indicate varying levels of ESG knowledge and difficulties in implementation, including financial barriers, lack of knowledge, and appropriate technology tools. Resistance to change due to, among other things, lack of knowledge was shown to negatively affect perceptions of ESG. The article highlights the importance of factors that motivate SMEs to implement ESG and the need for support from public institutions and the consultancy sector. Proposed recommendations include education, additional funding, standardisation of tools, and automation of reporting. The study provides practical lessons for companies and policy makers, contributing to a better understanding of the dynamics of ESG implementation in SMEs and setting new directions for research on sustainable management.

Słowa kluczowe

EN

implementation barriers; CSRD; sustainability; reporting sustainability; SMEs

PL

bariery wdrażania; CSRD; rozwój zrównoważony; raportowanie zrównoważonego rozwoju; MŚP

• Wydawca: De Gruyter
• Czasopismo: System Safety : Human - Technical Facility - Environment
• Rocznik: 2024
• Tom: Vol. 6, iss. 1
• Strony: 299--310
• Opis fizyczny: Bibliogr. 32. poz.

Twórcy

autor

Sakiewicz Piotr

• Division of Nanocrystalline and Functional Materials and Sustainable Pro-Ecological Technologies, Department of Engineering Materials and Biomaterials, Faculty of Mechanical Engineering, Silesian University of Technology, Konarskiego 18A, 44-100 Gliwice, Poland

• https://orcid.org/0000-0002-7743-7839

autor

Ober Józef

• Department of Applied Social Sciences, Faculty of Organization and Management, Silesian University of Technology, Roosevelta 26-28, 41-800 Zabrze, Poland

• https://orcid.org/0000-0001-6290-381X

autor

Kopiec Małgorzata

• Polish Society of Circular Economy, Strzody 7, 44-100 Gliwice, Poland

• https://orcid.org/0009-0003-4029-5296

Bibliografia

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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).