<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</abstract>

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.

Reporting sustainable development in Polish commercial banks

Poznań University of Economics and Business

Engineering Management in Production and Services

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"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...

Reporting sustainable development in Polish commercial banks

Publié en ligne: 10 oct. 2023

Pages: 42 - 52

Reçu: 01 avr. 2023

Accepté: 10 juil. 2023

DOI: https://doi.org/10.2478/emj-2023-0019

Mots clés
non-financial reporting, ESG, ESG reporting in banks

© 2023 Alina Matuszak-Flejszman et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Reporting sustainable development in Polish commercial banks

Publié en ligne: 10 oct. 2023

Pages: 42 - 52

Reçu: 01 avr. 2023

Accepté: 10 juil. 2023

DOI: https://doi.org/10.2478/emj-2023-0019

Mots clésnon-financial reporting, ESG, ESG reporting in banks

© 2023 Alina Matuszak-Flejszman et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
non-financial reporting, ESG, ESG reporting in banks