Peer-reviewed articles 17,970 +



Title: ANALYSIS OF THE EUROPEAN GREEN DEAL BASED ON ESG ASPECTS AND HOW COMPANIES IMPLEMENT THS EUROPEAN SUSTAINABILITY REPORTING STANDARDS (ESRS)

ANALYSIS OF THE EUROPEAN GREEN DEAL BASED ON ESG ASPECTS AND HOW COMPANIES IMPLEMENT THS EUROPEAN SUSTAINABILITY REPORTING STANDARDS (ESRS)
Ewelina Migacz; Julia Jurek; Natalia Korenda; Wiktor Poremba; Julianna Rasztar
10.5593/sgem2024/5.1
1314-2704
English
24
5.1
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
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.
[1] 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
[2] Kaminski R. Raportowanie zrownowazonego rozwoju przedsiebiorstw w swietle regulacji europejskich, Koncepcja Zrownowazonego rozwoju w ekonomii, finansach i zarzadzaniu, Poland, pp.231-252, 2024
[3] 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.
[4] Chybowska M. O przyszlosci raportowania zrownowazonego rozwoju przedsiebiorstw, ZROWNOWAZONY ROZWOJ - DEBIUT NAUKOWY 2014, Poland 2015
[5] – Wojcik-Jurkiewicz M. Non-financial reporting of banks from a socially responsible perspective – examples from WIG-ESG, The Theoretical Journal of Accounting, Poland, pp 207-228, 2020
conference
Proceedings of 24th International Multidisciplinary Scientific GeoConference SGEM 2024
24th International Multidisciplinary Scientific GeoConference SGEM 2024, 1 - 7 July, 2024
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference Surveying Geology and Mining Ecology Management, SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Russian Acad Arts; Turkish Acad Sci.
767-774
1 - 7 July, 2024
website
10042
sustainable development, ESG, ESRS, Legislation

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