Temat: ESG reporting - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: ESG reporting framework in Poland – the current state of affairs and perspectives
Autorzy:: Tylec, Agnieszka
Tematy:: ESG reporting
non-financial reporting
raportowanie ESG
raportowanie niefinansowe; Pokaż więcej
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Powiązania:: https://bibliotekanauki.pl/articles/27313708.pdf Link otwiera się w nowym oknie
Opis:: Purpose: The purpose of the article is to systematise and present – against a background of the essence of ESG accounting – the applicable and proposed legal framework for non-financial reporting in Poland. Design/methodology/approach: The article uses qualitative research methods: the method of studying literature and legal acts, the method of analysis and synthesis, as well as the descriptive method and deductive inference. Findings: The results of the literature studies make it possible to conclude that the topic of ESG reporting is not new, but it is gaining importance, and this process will most probably continue. The growing demand and pressure for companies to be more environmentally and socially responsible are accompanied by the efforts that they make to present the best possible information in this area. To some extent, these activities are voluntary, but they are increasingly enforced by legal regulations. Non-financial information is gaining importance for various stakeholder groups, who are increasingly aware and sensitive to environmental, social and corporate governance issues. It, therefore, seems obvious that the disclosure of ESG information – in part voluntary and influencing marketing – is becoming increasingly regulated and necessary. This is evidenced by further EU regulations and their transposition into domestic legislation. Analysis of the regulations already in force and the draft CSRD Directive cited in the article clearly indicates that the European Commission has been increasing the obligations related to ESG reporting in recent years, and they will be further increased in the future. Originality/value: The value of the article is the analysis, synthesis and systematics of issues related to the essence and framework of non-financial reporting (sustainable development) in Poland, including issues related to the currently applicable and proposed European Union legislation.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region
Autorzy:: Siwiec, Karolina
Karkowska, Renata
Tematy:: ESG reporting
ESG policy
profitability
Central and Eastern Europe; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Powiązania:: https://bibliotekanauki.pl/articles/31340494.pdf Link otwiera się w nowym oknie
Opis:: Observable climate change and an increase in the frequency of extreme climate events undoubtedly pose challenges for society and business operations. The changes being implemented in sustainability efforts are a response to these challenges. However, the question is how these measures affect companies‘ financial performance. The study aims to verify the relationship between the reporting of sustainability scores related to three aspects: environmental, social, and corporate governance (ESG). It focuses on the financial performance of companies in the Central and Eastern Europe (CEE) region in 2017-2021. The study will use panel regression and cross-sectional analysis. The results indicate a positive relationship between the disclosure of ESG activities and the financial performance of companies as measured by ROA. It was also observed that for companies operating in the financial sector, the correlation is greater, compared to companies operating in other sectors. This study contributes to the ongoing debate on the environment, society, and governance in the economy.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: WIG-20 Warsaw Stock Exchange Companies: Are They Ready for Governance Matters Disclosures Based on EU Sustainable Reporting Standards?
Autorzy:: Próchniak, Joanna
Płoska, Renata
Tematy:: corporate governance
ESG reporting
reporting standards
corporate social responsibility; Pokaż więcej
Wydawca:: Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Powiązania:: https://bibliotekanauki.pl/articles/18105044.pdf Link otwiera się w nowym oknie
Opis:: Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure draft on ESRS EDs (EFRAG Sustainable Reporting Standards Exposure Drafts). The ESRS drafts for public consultation presented the mandatory concepts and principles for sustainability reporting under the CSRD. The implementation of corporate sustainability is closely related to reporting that stimulates robustness of companies’ commitment to sustainability, and sustainable long-term actions taken by companies. Environment is priority, however, having in mind sophisticated environmental performance indicators, it is governance that ensures stakeholders whether the company exercises the sustainable obligations effectively. Purpose of the article: The purpose of the article is to determine EFRAG draft standards compliance with the Warsaw Stock Exchange best practices and Global Reporting Initiative (GRI) standards, and an assessment of WIG-20 reporting practices regarding EFRAG draft standards. The main research question was whether and to what extent WIG-20 companies meet the sustainable reporting exposure drafts on governance matters proposed by EFRAG. Research methods: The study method was desk-based research using the gathered corporate data. The assumptions on the importance of governance matters were supported by VOSviewer analysis of Scopus bibliometric database analysis. Main findings: The results of the study have shown that the scope and level of reported disclosures by WIG-20 companies – that are best performing and positive toward sustainability – is insufficient and reporting practices do not meet proposed EFRAG draft standards. The study contributes to scarce research addressing the sustainability reporting approach. It provides a study of the governance maters regarding draft governance reporting ESRS drafts.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: ESG reporting in Poland - analysis of the information flow process from the auditor and the inspection perspective
Autorzy:: Śledzik, Karol
Chmielewski, Mariusz
Płoska, Renata
Pęksyk, Marcin
Tematy:: audit
sustainability reporting
ESG reporting
stakeholders
Environmental, Social, Governance; Pokaż więcej
Wydawca:: Sopocka Akademia Nauk Stosowanych
Powiązania:: https://bibliotekanauki.pl/articles/28408199.pdf Link otwiera się w nowym oknie
Opis:: With the increase in the sense of responsibility for the activities of companies, ESG (Environmental, Social, Government) concepts in value management appeared. The reporting of environmental, social and ethical activities is an extremely complex issue, as evidenced by the variety of terms used to describe it. In Poland, the obligation to report on ESG results from the Corporate Sustainability Reporting Directive (CSRD), which entered into force on January 2023. The aim of the study is to identify information flow process and its stakeholders in implementation of ESG reporting in Poland. The primary research method to achieve our objective was a literature review. As a result there was information flow process, main stakeholders and key stages of the ESG reporting process identified.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: The quality of consolidated financial statements and challenges in sustainable development reporting : conclusions from the XVIII edition of The Best Annual Report competition
Jakość skonsolidowanych sprawozdań finansowych oraz wyzwania w zakresie raportowania zrównoważonego rozwoju : wnioski po XVIII edycji konkursu The Best Annual Report
Autorzy:: Sławik, Anna
Szafraniec, Paweł
Opis:: The analysis of consolidated financial statements of companies listed on the Warsaw Stock Exchange (GPW) has shown a significant improvement in transparency and data presentation following the adoption of the European Single Electronic Format (ESEF). However, a weakness identified in many reports was the inadequate presentation of the impact of the war in Ukraine and inflation on the entity's financial standing.
Analiza skonsolidowanych sprawozdań finansowych spółek notowanych na GPW w Warszawie wykazała znaczącą poprawę przejrzystości i układu danych prezentowanych zgodnie z jednolitym elektronicznym formatem raportowania (ESEF). Słabą stroną wielu raportów okazało się jednak niedostateczne przedstawienie wpływu wojny w Ukrainie oraz inflacji na obraz jednostki.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

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Skocz do pozycji: 6.

Tytuł:: Raportowanie ESG z uwzględnieniem założeń gospodarki o obiegu zamkniętym
ESG reporting with a view to a circular economy assumptions
Autorzy:: Godlewska, Joanna
Lulewicz-Sas, Agata
Zielińska, Anetta
Tematy:: ESG
gospodarka o obiegu zamkniętym
raportowanie ESG
Europejski Standard Raportowania Zrównoważonego Rozwoju
GRI
circular economy
ESG reporting
European Sustainability Reporting Standards; Pokaż więcej
Wydawca:: Polskie Wydawnictwo Ekonomiczne
Powiązania:: https://bibliotekanauki.pl/articles/62056772.pdf Link otwiera się w nowym oknie
Opis:: Celem artykułu jest analiza i ocena wybranych standardów raportowania ESG (międzynarodowego GRI Standards oraz europejskiego ESRS) pod kątem uwzględniania aspektów gospodarki o obiegu zamkniętym (GOZ) oraz przedstawienie kierunków i możliwości rozszerzenia raportowania ESG o wskaźniki GOZ. W artykule zastosowano przegląd literatury oraz dokumentów międzynarodowych oraz unijnych dotyczący koncepcji ESG i GOZ. Szczegółowej analizie poddano dostępne i obowiązujące rozwiązania w zakresie wykorzystania wskaźników GOZ w raportowaniu ESG. Analiza wskaźników zawartych w standardzie GRI, jak również w projekcie ESRS wykazała potrzebę uwzględnienia czterech ważnych grup działań istotnych z punktu widzenia GOZ, takich jak: dematerializacja produktów, innowacje technologiczne, naprawy i regeneracje. Uwzględnienie tych aspektów w postaci zaproponowanych w artykule wskaźników pozwoli na rzeczywistą realizację zasad gospodarki o obiegu zamkniętym.
The purpose of this article is to analyse and to assess selected ESG reporting standards (the international GRI Standards and the European ESRS) in terms of incorporating aspects of the circular economy (CE) and to present directions and opportunities for expanding ESG reporting to include CE indicators. In the article a literature review as well as international and EU documents on the concepts of ESG and CE was used. Available and existing solutions for the use of CE indicators in ESG reporting were analysed in detail. The analysis of the indicators contained in the GRI standard, as well as the ESRS project, showed the need to include four important groups of activities relevant to the CE, such as product dematerialization, technological innovation, repair and remanufacturing. The inclusion of these aspects in the form of the indicators proposed in the article will allow for a more complete implementation of the principles of a circular economy.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: ESG Reporting: Assessing Compliance of Polish Public Companies with EU Taxonomy Guidelines
Autorzy:: Koszel, Maciej
Tematy:: ESG reporting
non-financial disclosure
public companies
EU taxonomy
raportowanie ESG
ujawnianie informacji niefinansowych
spółki publiczne
taksonomia UE; Pokaż więcej
Wydawca:: Uniwersytet Zielonogórski. Wydział Ekonomii i Zarządzania
Powiązania:: https://bibliotekanauki.pl/articles/60353822.pdf Link otwiera się w nowym oknie
Opis:: The paper aims to evaluate how well Polish public companies’ activities align with the European Union Taxonomy guidelines (EU Taxonomy). The research involved a review of literature on ESG and non-financial reporting, identification of key guidelines for mandatory disclosures, and analysis of reports from companies listed on the Warsaw Stock Exchange’s three main indices. This approach allowed for determining the shares of activities that meet the EU Taxonomy’s compliance and eligibility criteria, focusing on turnover, capital expenditures (CapEx), and operating expenditures (OpEx). The research shows a relatively low percentage of activities compliant with the EU Taxonomy among the studied companies. There are significant sectoral differences in the level of compliance of companies activity with the EU Taxonomy, with compliance level highest in industries with substantial environmental impacts (like industrial production and construction) and lowest in sectors with limited environmental effects (such as finance and healthcare). A key limitation is the analysis’s scope, which covers only one year’s reports due to the non-financial reporting standards’ implementation schedule. Continuous monitoring of this issue is necessary. The ESG activities of companies are crucial from the perspective of building competitive advantage, influencing customer awareness, meeting consumer expectations or finally meeting non-financial reporting requirements, but involve complex processes, including operationalisation, implementation, monitoring, and auditing of ESG practices. Non-financial reporting entails significant direct and indirect costs. Non-financial reporting enhances the transparency of companies’ operations and is likely to influence company ratings for investment purposes. However, the costs associated with reporting could lead to higher prices and potentially burden consumers. The article addresses a current, practical problem faced by companies required to conduct non-financial reporting. It is relevant for various stakeholders, including consumers, shareholders, business partners, and financiers.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: Zastosowanie technologii blockchain w monitorowaniu i raportowaniu działalności ESG (Environmental, Social and Governance)
Use of Blockchain Technology in Monitoring and Reporting ESG Activity
Autorzy:: Dudek, Dariusz
Caputa, Wiesława
Tematy:: monitorowanie i raportowanie ESG
technologia blockchain
zrównoważony rozwój
blockchain technology
ESG monitoring and reporting
sustainable development; Pokaż więcej
Wydawca:: Politechnika Częstochowska. Wydawnictwo Politechniki Częstochowskiej
Powiązania:: https://bibliotekanauki.pl/chapters/61902331.pdf Link otwiera się w nowym oknie
Opis:: W obliczu rosnącej presji na firmy, aby działały zgodnie z zasadami zrównoważonego rozwoju, technologia blockchain staje się ważnym narzędziem do zapewnienia integralności i rzetelności informacji. Skuteczne monitorowanie, raportowanie i zarządzanie danymi stanowi wyzwanie, głównie w kontekście przejrzystego i wiarygodnego udostępniania informacji. W rozdziale skupiono uwagę na prezentacji przykładów zastosowania i korzyści wynikających z transparentności procesów decyzyjnych oraz udostępniania informacji o zarządzaniu w korporacjach. Nowatorskie rozwiązania, takie jak inteligentne umowy, automatyzują procesy związane z ESG, co wpływa na poprawę efektywności działania organizacji. Zarówno dla przedsiębiorstw, jak i rynków finansowych zrównoważony rozwój jest istotnym elementem sukcesu, a technologia blockchain postrzegana jest jako ważne narzędzie służące poprawie jakości danych związanych z ESG.
In the face of increasing pressure on companies to operate in accordance with the principles of sustainable development, blockchain technology is becoming an important tool to ensure the integrity and reliability of information. Effective monitoring, reporting and management of data is a challenge, mainly in the context of transparent and reliable information sharing. The chapter focuses on presenting examples of application and benefits resulting from the transparency of decision-making processes and the provision of information about management in corporations. Innovative solutions, such as smart contracts, automate ESG-related processes, which improves the efficiency of the organization. For both enterprises and financial markets, sustainable development is an important element of success, and blockchain technology is seen as an important tool for improving the quality of ESG-related data.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: ESG concepts in business practice. Characteristics and assessment of common ESG frameworks
Koncepcje ESG w praktyce biznesowej. Charakterystyka i ocena ram ESG
Autorzy:: Wielechowski, Michał
Krasuski, Paweł
Tematy:: environmental
social
and governance (ESG)
ESG frameworks
ESG standards
sustainability reporting
business strategy
ESG
E – środowisko
S – społeczna odpowiedzialność
G – ład korporacyjny
ramy ESG
standardy ESG
raportowanie zrównoważonego rozwoju
strategia biznesowa; Pokaż więcej
Wydawca:: Mazowieckie Biuro Planowania Regionalnego w Warszawie
Powiązania:: https://bibliotekanauki.pl/articles/43889592.pdf Link otwiera się w nowym oknie
Opis:: In today’s business environment, incorporating Environmental, Social, and Governance (ESG) principles into corporate strategies has evolved from being a marginal consideration to a core element of strategic planning. In the study, we characterize and assess ten widely recognized ESG frameworks. The selection of these frameworks is grounded in a literature review, complemented by an analysis of professional websites and forums that offer rankings of prevalent frameworks. Additionally, our own expertise in the field is used in this selection process. Our evaluation of ten key ESG frameworks reveals a spectrum of approaches to sustainability and responsibility. GRI and PRI are noted for their global scope, while SASB provides industry-specific insights but with limited scope. CDP and TCFD excel in environmental and climate aspects, respectively. IFRS Standards are developing a global reach, and IIRC focuses on integrating sustainability with financial reporting. PRI and UNGC are based on voluntary commitment, offering broad frameworks. CDSB and IIRC, while focused, encounter implementation challenges. IFC Performance Standards are comprehensive in project finance. Each framework, with its unique strengths and challenges, varies in global recognition, applicability, and stakeholder relevance, contributing differently to sustainable practices.
W dzisiejszym środowisku biznesowym włączanie zasad środowiskowych, społecznych i ładu korporacyjnego (ESG – Environmental, Social, Governance) do strategii korporacyjnych ewoluowało od marginalnego rozważania do kluczowego elementu planowania strategicznego. W artykule scharakteryzowano i oceniono dziesięć powszechnie uznanych ram ESG. Wybór tych ram opiera się na przeglądzie literatury, uzupełnionym o analizę profesjonalnych stron internetowych i forów oferujących rankingi popularnych ram. Dodatkowo, w procesie selekcji wykorzystano własną wiedzę i doświadczenie. Ocena dziesięciu kluczowych ram ESG ujawnia spektrum podejść do zrównoważonego rozwoju i odpowiedzialności. GRI (Global Reporting Initiative) i PRI (Principles for Responsible Investment) są znane ze swojego globalnego zasięgu, podczas gdy SASB (Sustainability Accounting Standards Board) dostarcza wglądów specyficznych dla branży, ale w ograniczonym zakresie. Ramy CDP (Carbon Disclosure Project) i TCFD (Task Force on Climate-related Financial Disclosures) wyróżniają się w aspektach środowiskowych i klimatycznych. Standardy IFRS (International Financial Reporting Standards) rozwijają globalny zasięg, a IIRC (International Integrated Reporting Council) koncentruje się na integracji zrównoważonego rozwoju z raportowaniem finansowym. PRI i UNGC (United Nations Global Compact) opierają się na dobrowolnym zaangażowaniu, oferując szerokie ramy. Koncepcje CDSB (Climate Disclosure Standards Board) i IIRC, mimo że skoncentrowane, napotykają wyzwania w implementacji. Standardy Wydajności IFC (International Finance Corporation) są wszechstronne w finansowaniu projektów. Każda z ram, ze swoimi unikatowymi mocnymi stronami i wyzwaniami, różni się globalnym uznaniem, możliwością zastosowania i relewancją dla interesariuszy, przyczyniając się w różny sposób do praktyk zrównoważonego rozwoju.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
Autorzy:: Chamera, Klaudia Olga
Tematy:: non-financial reporting
quality
banks
WIG-ESG; Pokaż więcej
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Powiązania:: https://bibliotekanauki.pl/articles/62759494.pdf Link otwiera się w nowym oknie
Opis:: Aim/purpose – This article aims to conduct a preliminary assessment of the quality of non-financial reports of banks considering their membership in the WIG-ESG index on the Warsaw Stock Exchange (WSE). The research problem addresses whether the quality of reports from WIG-ESG banks is higher than that of those outside the index. Design/methodology/approach – The study covered annual non-financial reports of banks operating in Poland as joint-stock companies. The research considered the inclusion in the WIG-ESG index as an essential factor in evaluating the quality of non-financial reporting. The non-financial reports of 16 banks for 2022 were analyzed (eight banks included in the WIG-ESG and eight banks outside the index). A literature review on the quality of non-financial reporting was conducted, followed by manual content analysis of non-financial reports, automated content analysis using the Escáner2030 tool, and comparative analysis of the reports. Quality was measured through external manifestations of reporting. Findings – WIG-ESG banks use GRI (Global Reporting Initiative) standards more frequently, publish more comprehensive reports, and commission external verification. Their reports are also richer regarding Sustainable Development Goals (SDGs). The findings suggest that WIG-ESG banks’ reports are of higher quality, though this may not be directly attributable to index membership. Research implications/limitations – The study is limited by the methodology of the WIG-ESG index, which includes the largest companies from the WIG-20 and mWIG-40. This means the analyzed banks might already be leaders in non-financial reporting, influencing the results. Additionally, the focus on external reporting aspects limits the ability to assess report substance fully. Originality/value/contribution – The article offers new insights into the impact of WIG-ESG membership on non-financial reporting quality in banks, laying the groundwork for future research on sustainable reporting. This study lays the groundwork for future work that may determine whether inclusion in the index truly improves report quality and whether the existence of the WIG-ESG index is justified.
Dostawca treści:: Biblioteka Nauki

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