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ANALYSIS OF THE EUROPEAN GREEN DEAL BASED ON ESG ASPECTS AND HOW COMPANIES IMPLEMENT THS EUROPEAN SUSTAINABILITY REPORTING STANDARDS (ESRS)
Abstract
The evolution of the view of the economic growth paradigm, the development of consumer awareness and the development of legal regulations affect the continuous formation of the conditions for sustainable development. The formation of the form, the definition of unambiguous standards and the continuous formation of the provisions of directives obliging an increasingly wide range of companies obliged to report sustainable development, in the short term, is a challenge for many companies operating in the Polish market. An important aspect of both in terms of EU policy, the formation of provisions of reporting standards and the undertaking of processes leading to sustainable action by the entities of the Polish economy are the provisions included in the Green Deal. The purpose of this paper is to examine the standards and practices of sustainability reporting carried out by companies operating on the Polish market, with particular attention to the practices undertaken leading to the implementation of reporting standards included in the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards specified therein.
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References4
Danila A., Gabriela Horga M., Opri?an O., Stamule T., Good Practices on ESG Reporting in the Context of the European Green Deal, Amfiteatru Economic, Romania, pp 847-860, 2022 DOI: 10.24818/ea/2022/61/847
Kaminski R. Raportowanie zrownowazonego rozwoju przedsiebiorstw w swietle regulacji europejskich, Koncepcja Zrownowazonego rozwoju w ekonomii, finansach i zarzadzaniu, Poland, pp.231-252, 2024
Report of the World Commission on Environment and Development: Our Common Future, https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf, 10.01.2024.
Chybowska M. O przyszlosci raportowania zrownowazonego rozwoju przedsiebiorstw, ZROWNOWAZONY ROZWOJ - DEBIUT NAUKOWY 2014, Poland 2015
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Number of times cited according to Crossref: 2
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