[
Arayssi, M., Jizi, M., & Tabaja, H. (2020). The Impact of Board Composition on the Level of ESG Disclosures in GCC Countries. Sustainability Accounting, Management and Policy Journal, 11, 137-161. doi: 10.1108/SAMPJ-05-2018-0136
]Search in Google Scholar
[
Billio, M., Costola, M., Hristova, I., Latino, C., & Pelizzon, L. (2021). Inside the ESG ratings: (Dis)agreement and performance, Corporate Social Responsibility and Environmental Management, 28, 1426-1446. doi: 10.1002/csr.2177
]Search in Google Scholar
[
Bruno, M., & Lagasio, V. (2021). An Overview of the European Policies on ESG in the Banking Sector. Sustainability, 13(22), 12641. doi: 10.3390/su132212641
]Search in Google Scholar
[
De Masi, S., Słomka-Gołębiowska, A., Becagli, C., & Paci, A. (2021). Toward Sustainable Corporate Behaviour: The Effect Of The Critical Mass Of Female Directors On Environmental, Social, And Governance Disclosure, Business Strategy And The Environment, 30, 1865-1878, doi: 10.1002/bse.2721
]Search in Google Scholar
[
Deloitte, (2022). Disclosure of climate-related risks and opportunities. TCFD Recommendations. Retrieved from https://www2.deloitte.com/pl/pl/pages/risk/articles/climate-risk-and-chance-disclosures.html
]Search in Google Scholar
[
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting.
]Search in Google Scholar
[
Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large entities and groups.
]Search in Google Scholar
[
Ellili, N. O. D. (2020). Environmental, social, and governance disclosure, ownership structure and cost of capital: evidence from the UAE. Sustainability, 12(18), 7706. doi: 10.3390/su12187706.
]Search in Google Scholar
[
ESG 2021 Report, Santander Bank Polska, (2022). Retrieved from https://esg.santander.pl/2021/wp-content/uploads/sites/11/2022/09/SANTANDERRaportESG2021-2.pdf
]Search in Google Scholar
[
ESG strategy of Bank Pekao S.A. for 2021-2024, June 2021. Retrieved from https://www.pekao.com.pl/dam/jcr:2540258a-a7cc-4828-9b8a-d6b557f0ec2e/Strategia%20ESG%20Banku%20Pekao%20SA%202021-2024.pdf
]Search in Google Scholar
[
ESG w Grupie PKO Banku Polskiego. (2021). Retrieved from https://www.pkobp.pl/relacje-inwestorskie/esg-w-grupie-pko-banku-polskiego/
]Search in Google Scholar
[
Esteban-Sanchez, P., de la Cuesta-Gonzalez, M., & Paredes-Gazquez, J. D. (2017). Corporate social performance and its relation with corporate financial performance: International evidence in the banking industry, Journal of Cleaner Production, 162, 1102-1110, doi: 10.1016/j.jclepro.2017.06.127
]Search in Google Scholar
[
Giełda Papierów Wartościowych w Warszawie. Retrieved from https://gpwbenchmark.pl/kartaindeksu?isin=PL9999998955
]Search in Google Scholar
[
Gilan, S. I., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance, Journal of Corporate Finance, 66. doi: 10.1016/j.jcorpfin.2021.101889
]Search in Google Scholar
[
GPW (2021). Best practices of companies listed on the Warsaw Stock Exchange. Retrieved from https://www.gpw.pl/pub/GPW/pdf/DPSN_2021.pdf
]Search in Google Scholar
[
Hoang, T. (2018). The Role of the Integrated Reporting in raising awareness of environmental, social and corporate governance (ESG) performance, Awareness of Environmental, Social and Corporate Governance (ESG) Performance. Stakeholders, Governance and Responsibility, 14, 47-69. doi: 10.1108/S2043-052320180000014003
]Search in Google Scholar
[
ING Bank Śląski, ESG Strategy for 2022-2024. Retrieved from https://www.ing.pl/_fileserver/item/4a3xvbw
]Search in Google Scholar
[
Key ESG initiatives at Bank Pekao S.A. in 2020 and 2021. Retrieved from https://www.pekao.com.pl/dam/jcr:91c9546c-5e0f-49f0-bace-13755dd3880f/Inicjatywy%20ESG%202020-2021.pdf
]Search in Google Scholar
[
Kocmanova, A., Nemecek, P., & Docekalova, M. (2012). Environmental, Social and Governance (ESG) Key Performance Indicators For Sustainable Reporting, 7th International Scientific Conference “Business and Management 2012” May 10-11, Vilnius, Lithuania.
]Search in Google Scholar
[
Lima, R. M., Souza, I., Pereira, E., Belém, A. C., Pinto, C. M., Lazzaris, J., & Fonseca, P. (2023). Characterising project management of lean initiatives in industrial companies – crossing perspectives based on case studies, Engineering Management In Production and Services, 15(1), 57-72. doi: 10.2478/emj-2023-0005
]Search in Google Scholar
[
Lokuwaduge, Ch., & Heenetigala, K. (2016). Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study. Business Strategy and Environment, 26(4), 438-450. doi: 10.1002/bse.1927
]Search in Google Scholar
[
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. H. (2018). Board gender diversity and ESG disclosure: evidence from the USA, Journal Of Applied Accounting Research, 19(2), 206-224, doi: 10.1108/JAAR-01-2017-0024
]Search in Google Scholar
[
Monteiro, M., Rosa, A., Martins, A., & Jayantilal, S. (2023). Grounded Theory – An Illustrative in the Portuguese Footwear Industry, Adm. Sci, 13(2), 59. doi: 10.3390/admsci13020059
]Search in Google Scholar
[
Official Journal of the European Union, Communication 2017/C 215/01, Guidelines on non-financial reporting (methodology for reporting non-financial information).
]Search in Google Scholar
[
Official Journal of the European Union, Communication 2019/C 209/01 Guidelines on non-financial reporting: Supplement on reporting climate-related information.
]Search in Google Scholar
[
Official Journal of the European Union, Directive 2014/95/EU of 22/10/2014, DIRECTIVE 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.
]Search in Google Scholar
[
Presentation of results for 2021, PKO Bank Polski. Retrieved from https://www.pkobp.pl/media_files/39229d19-7b24-4911-bad6-9ff384b02304.pdf
]Search in Google Scholar
[
Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting.
]Search in Google Scholar
[
Rashid, Y., Rashid, A., Warraich M. A., Sabir S. S., & Waseem, A. (2019). Case Study Method: A Step-by-Step Guide for Business Researchers, International Journal of Qualitative Methods, 18, 1-13. doi: 10.1177/1609406919862424
]Search in Google Scholar
[
Redqueen, S. (2021). ESG reporting guidelines, Guide for companies listed on the Warsaw Stock Exchange.
]Search in Google Scholar
[
Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector.
]Search in Google Scholar
[
Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending regulation (EU) 2019/2088.
]Search in Google Scholar
[
Report of the Management Board on the activities of the ING Bank Śląski Capital Group, 2021. Retrieved from https://raportrocz.ing.pl/2021/assets/Sprawozdanie/PL_Sprawozdanie_Zarzadu_z_dzialalnosci_Grupy_ING_Bank_Slaski_SA_2021-min.pdf
]Search in Google Scholar
[
Report of the Management Board on the activities of the ING Bank Śląski Capital Group in 2021, 2022. Retrieved from https://raportrocz.ing.pl/assets/Sprawozdanie/PL_Sprawozdanie_Zarzadu_z_dzialalnosci_Grupy_ING_Bank_Slaski_SA_2021-min.pdf
]Search in Google Scholar
[
Report on the activities of the Bank Pekao S.A. Capital Group for 2021. Retrieved from https://www.pekao.com.pl/dam/jcr:dc7509ae-8947-41b6-b711-dfdba9803e4f/Sprawozdanie_%20z_%20dzia%C5%82alno%C5%9Bci_GRUPA_RR_2021.pdf
]Search in Google Scholar
[
Resolution No. 13/1834/2021 of the Supervisory Board of the Warsaw Stock Exchange S.A. of March 29, 2021.
]Search in Google Scholar
[
Shakil, M. S. (2021). Environmental, social and governance performance and financial risk: the moderating role of ESG controversies and board gender diversity. Resources Policy, 72. doi: 10.1016/j. resourpol.2021.102144
]Search in Google Scholar
[
Sharma, P., Panday, P., & Dangwal, R.C. (2020). Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies. International Journal of Disclosure and Governance, 17(4), 208-217. doi: 10.1057/s41310-020-00085-y.
]Search in Google Scholar
[
Singhania, M., & Saini, N. (2022). Quantification of ESG Regulations: A Cross-Country Benchmarking Analysis. Vision. The Journal of Business Perspective, 26(2). doi: 10.1177/09722629211054173
]Search in Google Scholar
[
Strategy of PKO Bank Polski for 2023-2025, (2022). Retrieved from https://www.pkobp.pl/media_files/0b391d22-939a-4f6e-bf50-794ea6e48538.pdf
]Search in Google Scholar
[
Strategy of Santander Bank Polska, (2022). Retrieved from https://esg.santander.pl/2021/green-bank-environment/raport-tcfd/strategia/
]Search in Google Scholar
[
Suttipun, M. (2021). The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies. International Journal of Disclosure and Governance. International Journal of Disclosure and Governance, 18(4), 391-402. doi: 10.1057/s41310-021-00120-6
]Search in Google Scholar
[
Voss, C., Tsikriktsis, N., & Frohlich, M. (2002). Case research in operations management. International Journal of Operations & Production Management, 22(2), 195-219. doi: 10.1108/01443570210414329
]Search in Google Scholar
[
Vukić, N. M., Vukowić, R., & Calace, D. (2017). Non-financial reporting as a new trend in sustainability accounting, Journal of Accounting and Management, 7(2), 13-26.
]Search in Google Scholar
[
Who Cares Wins. Connecting Financial Markets to a Changing World, The Global Compact, United Nations Department of Public Information, (2004). Retrieved from https://documents1.worldbank.org/curated/en/280911488968799581/pdf/113237-WPWhoCaresWins-2004.pdf
]Search in Google Scholar
[
Yip, Y.-Y. (2019). The value relevance of esg disclosure performance in influencing the role of structured warrants in firm value creation. Polish Journal of Management Studies, 20(1), 468-477. doi: 10.17512/pjms.2019.20.1.40
]Search in Google Scholar
