Wyniki wyszukiwania - BazTech

Ograniczanie wyników

Znaleziono wyników: 2

Liczba wyników na stronie

Wyniki wyszukiwania

Wyszukiwano:
w słowach kluczowych: raportowanie kwestii zrównoważonego rozwoju

Sortuj według:

Ogranicz wyniki do:

Sustainability reporting in selected automotive companies

Kamińska-Witkowska Aleksandra, Kaźmierczak Magdalena

Engineering Management in Production and Services

2024

Vol. 16, no. 3

129--142

The benefits of sustainability reporting are indisputable. These include, first and foremost, building trust. Transparency on non-financial performance can help reduce reputational risk and open a dialogue with stakeholders. Transparent sustainability reporting is also a sign of openness and responsibility. Efforts to develop the economy sustainably include the development of reporting concepts in this sphere. Sustainability activities are becoming an increasingly important element of business reports. This article aims to present and verify the current sustainability reporting at the level of comparison of reported indicators of selected automotive companies in the context of the most widely used Global Reporting Initiative systematics and the upcoming requirements defined by the Corporate Sustainability Reporting Directive (CSRD). It focuses on study cases and identifies good practices and difficulties of sustainable reporting in the automotive industry. This study used the case study method on selected automotive industry companies. The case study analyses a defined problem consisting of a real situation and information as a methodological tool. The findings show that the world’s major automotive companies are broadly endeavouring to realise sustainability practices. The main conclusion of the analysis is that the Environmental, Social, and Governance (ESG) framework and the Global Reporting Initiative (GRI), in addition to being complementary, can be combined not only to improve the strategic management of an organisation but also, in a broader context, serve the well-being of the local community and society at large. The article organises and systematises knowledge about the ESG concept and the GRI standard, which currently play an important role in sustainability reporting.

A literature review on the difference between CSR and ESG

Kaźmierczak Magdalena

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2022

z. 162

275--289

Purpose: The purpose of this study is to review the literature on Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) and addresses two research questions: What is the mutual relation between CSR and ESG? and Why CSR and ESG matter to businesses? Design/methodology/approach: The paper applies the method of comprehensive literature review. The analysis of keywords, abstract, and on this basis further deeper analysis of scientific texts allowed to identify the mutual relation between CSR and ESG. Findings: The main conclusion from the conducted analysis is that both concepts - CSR and ESG, apart from being complementary, can be combined not only to improve the strategic management of the organization, but also, in a broader context, to serve the good of both the local community and the whole society. CSR aims to make business responsible, while ESG aims to make it measurable. Research limitations: No empirical study has been conducted to support the findings presented in the study. Originality/value: The paper organizes and systematizes the knowledge on two concepts, i.e., CSR and ESG, which now play an important role in the sustainable management of an organization.