Reporting of environmental information by Polish listed companies on the example of energy sector companies listed on the Warsaw Stock Exchange for 2022-2023

• DOI: 10.34659/eis.2024.91.4.984
• Publication Date: 2025-03-05T14:33:02Z
• Authors: Bogusław Wacławik; Joanna Popławska; Stanisław Bielski; Karolina Babuchowska
• Keywords: Scope (computer science); Energy Sector; Empirical Research; Sustainability Reporting

The purpose of the article is to discuss reporting environmental information on sustainability and ESG regulations in companies from energy sector listed Warsaw Stock Exchange. presents results authors' own research extent disclosure among 14 Exchange 2022-2023. methodology was based a review literature subject, legal acts research, which used non-financial reports indicators. problem undertaken by authors investigate whether disclosed period before mandatory this regard. conducted confirmed supposition that these published such information. At same time, scope differed quite significantly between companies. According authors, adds value especially terms collection source material, its presentation discussion. gathered empirical chapter can be used, other things, compare Poland with countries sector. topics form basis for further detailed area.