The reporting of Climate-related Information by CSR Leaders in Poland: a Climate-related Disclosures Index

• Autorzy: Ewa Jastrzębska
• Języki publikacji: EN

Abstrakty

EN

The article measures the scope of reporting climate-related information by companies considered CSR leaders in Poland. An original tool is employed for that purpose: a climate-related disclosures index. First, a critical comparative analysis was performed of climate-related disclosure initiatives (regulations, guidelines, standards) to pinpoint the key and commonly required disclosures. Next, an original index of climate-related disclosures was designed. It helped compute index values for 20 companies perceived as Poland's CSR leaders. Non-financial reports available in the public domain were analysed for that purpose. The study showed that virtually all climate-related disclosure initiatives implement, to a greater or lesser extent, the TCFD recommendations, which were also embedded in the developed index covering 18 indicators. The total index value (ranging from 0 to 1) for the analysed companies was 0.51 with the median of 0.42. The index demonstrates that companies named CSR leaders in Poland do not display high awareness of climate change.(original abstract)

Słowa kluczowe

EN

Climate; Climate change

PL

Klimat; Zmiany klimatyczne

• Czasopismo: Ekonomia i Środowisko
• Rocznik: 2023
• Numer: nr 1 (84)
• Strony: 96--115

Twórcy

autor

Ewa Jastrzębska

• Warsaw School of Economics

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Identyfikatory

DOI

10.34659/eis.2023.84.1.520