ESG Standard as a Strategic Determinant of Building Organizational Resilience

• Autorzy: Katarzyna Żak
• Języki publikacji: EN

Abstrakty

EN

Purpose: The paper aims to present the ESG standard as a determinant contributing to building organizational resilience Design/methodology/approach: To achieve the assumed goal, the paper applies a comprehensive review of Polish and foreign publications, with the use of the Web of Science and Scopus databases. The desk research analysis is based on data obtained from BNP Paribas publications, the "Risk Resilience" Report, the EY "Sustainable Value Research 2023" Report and the "Global Sustainable Investment Review". Findings: The result of the research is the presentation of the draft ESG standard, which will be reported by enterprises in accordance with the EU CSRD. The presented content is illustrated by the perception of requirements related to sustainable development (ESG) by managers in Poland and in global corporations. Research limitations/implications: The presented findings constitute an inspiration for further research, especially to seek answers to the question concerning the actual achievements of Polish enterprises in ESG areas. Practical implications: The analysis and assessment of reporting in accordance with the ESG standard allows for specifying which areas of enterprise activity are affected by new requirements and what are the motives of managers when implementing sustainable development goals. Social implications: The analysis and assessment of reporting consistent with the ESG standard should contribute to expanding the information base for various groups of internal and external stakeholders on the implementation of the concept of sustainable development and building the company's resilience. Originality/value: The paper synthetically presents the increasingly important and urgent need to consider the ESG standard in connection with building the resilience of entities operating in the Polish and international arena. (original abstract)

Słowa kluczowe

PL

Rozwój zrównoważony przedsiębiorstwa; Społeczna odpowiedzialność biznesu; Organizacja

EN

Enterprise sustainable development; Corporate Social Responsibility (CSR); Organisation

• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2023
• Numer: z. 184 Współczesne zarządzanie = Contemporary Management
• Strony: 751-764

Twórcy

autor

Katarzyna Żak

• University of Economics in Katowice, Poland

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Identyfikatory

DOI

10.29119/1641-3466.2023.184.40