Reporting sustainable development in Polish commercial banks
The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Po...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2023-09-01
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| Series: | Engineering Management in Production and Services |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/emj-2023-0019 |
| _version_ | 1797659553222885376 |
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| author | Matuszak-Flejszman Alina Łukaszewski Sebastian Budna Klaudia |
| author_facet | Matuszak-Flejszman Alina Łukaszewski Sebastian Budna Klaudia |
| author_sort | Matuszak-Flejszman Alina |
| collection | DOAJ |
| description | The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Polish and foreign literature and research using the case study method. The article presents examples of environmental, social and governance (ESG) activities reported by selected commercial banks in Poland in a case study. ESG activities are reported separately and presented as part of annual reports. Many of the banks’ activities presented in the survey can serve as a model for others, as not all banks have a clearly written ESG strategy. A positive effect of reporting ESG activities is the clarification of indicators, such as reducing greenhouse gas emissions, eliminating exposure to the extractive sector or increasing “green” financing. This article can contribute to showing role models for banks in three areas, i.e., environmental, social and corporate governance. As a result, the authors tried to propose solutions where sector organisations could compare themselves in non-financial areas. |
| first_indexed | 2024-03-11T18:15:46Z |
| format | Article |
| id | doaj.art-08bc181cd8fb4e83854e86369524b160 |
| institution | Directory Open Access Journal |
| issn | 2543-912X |
| language | English |
| last_indexed | 2024-03-11T18:15:46Z |
| publishDate | 2023-09-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Engineering Management in Production and Services |
| spelling | doaj.art-08bc181cd8fb4e83854e86369524b1602023-10-16T06:07:39ZengSciendoEngineering Management in Production and Services2543-912X2023-09-01153425210.2478/emj-2023-0019Reporting sustainable development in Polish commercial banksMatuszak-Flejszman Alina0Łukaszewski Sebastian1Budna Klaudia21Poznań University of Economics and Business, Poland2University of Applied Sciences in Konin, Poland3Bialystok University of Technology, PolandThe article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Polish and foreign literature and research using the case study method. The article presents examples of environmental, social and governance (ESG) activities reported by selected commercial banks in Poland in a case study. ESG activities are reported separately and presented as part of annual reports. Many of the banks’ activities presented in the survey can serve as a model for others, as not all banks have a clearly written ESG strategy. A positive effect of reporting ESG activities is the clarification of indicators, such as reducing greenhouse gas emissions, eliminating exposure to the extractive sector or increasing “green” financing. This article can contribute to showing role models for banks in three areas, i.e., environmental, social and corporate governance. As a result, the authors tried to propose solutions where sector organisations could compare themselves in non-financial areas.https://doi.org/10.2478/emj-2023-0019non-financial reportingesgesg reporting in banks |
| spellingShingle | Matuszak-Flejszman Alina Łukaszewski Sebastian Budna Klaudia Reporting sustainable development in Polish commercial banks Engineering Management in Production and Services non-financial reporting esg esg reporting in banks |
| title | Reporting sustainable development in Polish commercial banks |
| title_full | Reporting sustainable development in Polish commercial banks |
| title_fullStr | Reporting sustainable development in Polish commercial banks |
| title_full_unstemmed | Reporting sustainable development in Polish commercial banks |
| title_short | Reporting sustainable development in Polish commercial banks |
| title_sort | reporting sustainable development in polish commercial banks |
| topic | non-financial reporting esg esg reporting in banks |
| url | https://doi.org/10.2478/emj-2023-0019 |
| work_keys_str_mv | AT matuszakflejszmanalina reportingsustainabledevelopmentinpolishcommercialbanks AT łukaszewskisebastian reportingsustainabledevelopmentinpolishcommercialbanks AT budnaklaudia reportingsustainabledevelopmentinpolishcommercialbanks |