This work is licensed under the Creative Commons Attribution 4.0 International License.
M. Amini, A. Rahmani, “Achieving Financial Success by Pursuing Environmental and Social Goals: A Comprehensive Literature Review and Research Agenda for Sustainable Investment World”, Information Technology and Engineering Journal, Vol. 10 (04), 2023.Search in Google Scholar
A. Doś, Czynniki społecznej odpowiedzialności przedsię-biorstw – ujęcie systemowe, Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, 2020, pp. 21-23.Search in Google Scholar
ISO 26000, Guidance on social responsibility of the International Organization for Standardizationhttps://www.iso.org/standard/42546.html, 2010Search in Google Scholar
M. Sira, “Potential of Advanced Technologies for Environmental Management Systems” Management Systems in Production Engineering, vol. 32 (1), pp. 33-44, 2024, https://doi.org/10.2478/mspe-2024-0004Search 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, https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX%3A32022L2464Search 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 undertakings and groups Text with EEA relevance, https://eur-lex.europa.eu/eli/dir/2014/95/ojSearch in Google Scholar
Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligationSearch in Google Scholar
Commission Delegated Regulation [EU] 2023/2486 of 27 June 2023 supplementing Regulation [EU] 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and eco-systems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation [EU] 2021/2178 as regards specific public disclosures for those economic activitiesSearch in Google Scholar
D. Daugaard, “Emerging new themes in environmental, social and governance investing: a systematic literature review, Accounting and Finance, vol. 60 (2), pp. 1501-1530, 2020. https://doi.org/10.1111/acfi.12479,Search in Google Scholar
S. Czaja, A. Becla, „A system for accounting the costs of contemporary negative environmental phenomena – some methodological remarks: none”, Ekonomia i Środowisko. Economics and Environment, Vol. 80(1), pp. 6-20, 2022.Search in Google Scholar
D.M. Merkl-Davies, N.M. Brennan, “A Conceptual Frame-work of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives”, Accounting and Business Research Vol. 41(5), pp. 415-437. 2011 DOI: 10.1080/00014788.2011.574222Search in Google Scholar
K. Bewley and Y. Li, “Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective,” Advances in Environmental Accounting & Management, vol. 1, pp. 201-226, 2000. https://doi.org/10.1016/S1479-3598(00)01011-6Search in Google Scholar
European Banking Authority Report on ESG risks management and supervision, 2021. https://www.eba.europa.eu/sites/default/files/document_library/Publications/Reports/2021/1015656/EBA%20Report%20on%20ESG%20risks%20management%20and%20supervision.pdfSearch in Google Scholar
G.I.J. Kang, K. Heo, S. Jeon, “A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities”, Sustainability Accounting, Management and Policy Journal, Vol. 15 [2], pp. 547-572, 2024, DOI: 10.1108/SAMPJ-02-2023-0079Search in Google Scholar
C. Brooks, I. Oikonomou, “The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance”, British Accounting Review, Vol. 50 (1), pp. 1-15. doi: 10.1016/j.bar.2017.11.005Search in Google Scholar
S.A Al-Tuwaijri, T.E. Christensen, K.E Hughes II, “The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach, Accounting, Organizations and Society, 29 [5-6], pp. 447-471, 2004. DOI 10.1016/S0361-3682[03]00032-1Search in Google Scholar
B. Carroll, K.M. Shabana, “The business case for corporate social responsibility: A review of concepts, research and practice”, International Journal of Management Reviews, 12 [1], pp. 85-105, 2010, DOI: 10.1111/j.1468-2370.2009.00275.xSearch in Google Scholar
R. Costa, T. Menichini, “A multidimensional approach for CSR assessment: The importance of the stakeholder perception”, Expert Systems with Applications, Vol. 40 (1), pp. 150-161, 2013. https://doi.org/10.1016/j.eswa.2012.07.028Search in Google Scholar
R.E. Freeman, Strategic Management: A Stakeholder Approach, Boston: Pitman Publishing, 1984Search in Google Scholar
R.E. Freeman, R.A. Phillips, “Stakeholder theory: A libertarian defense”, Business Ethics Quarterly, Vol. 12[3], pp. 331-349, 2022. DOI: https://doi.org/10.2307/3858020,Search in Google Scholar
M. Orlitzky, “Corporate social responsibility, noise, and stock market volatility”, Academy of Management Perspectives, Vol. 27[3], pp. 238-254, 2013.. https://doi.org/10.5465/amp.2012.0097Search in Google Scholar
S. Brammer, A. Millington, “Does it pay to be different? An analysis of the relationship between corporate social and financial performance”, Strategic Management Journal, Vol. 29[12], pp. 1325-1343, 2008. https://doi.org/10.1002/smj.714Search in Google Scholar
L. Xin-Yi, L. Jing-Yue, Z. Yue-Jun, “Does corporate social responsibility affect stock liquidity? Evidence from China”, Finance Research Letters, Vol. 60, 2024. https://doi.org/10.1016/j.frl.2023.104854Search in Google Scholar
M.L. Barnett, R.M. Salomon, “Beyond dichotomy: The curvilinear relationship between social responsibility and financial performance”. Strategic Management Journal, Vol. 27[11], pp. 1101-1122 https://doi.org/10.1002/smj.557Search in Google Scholar
M. Greenwood, “The importance of stakeholders according to business leaders. Business and Society Review”, Vol. 106[1], pp. 29-49, 2001. https://doi.org/10.1111/0045-3609.00100.Search in Google Scholar
F. Cavazotte, N.C. Chang, “Internal corporate social responsibility and performance: A study of publicly traded companies”., BAR – Brazilian Administration Review, 13[4], pp. 1-19, 2016. https://doi.org/10.1590/1807-7692bar2016160083Search in Google Scholar
H.Y. Ali, Hafiz Yasir; R.Q. Danish, M. Asrar-ul-Haq, “How corporate social responsibility boosts firm financial performance: The mediating role of corporate image and Corporate Social Responsibility and Environmental Management, Vol. 27 (1), pp. 166-177, 2020. DOI: 10.1002/csr.1781]Search in Google Scholar
A. Amel-Zadeh, G. Serafeim, “Why and How Investors Use ESG Information: Evidence from a Global Survey”, Financial Analysts Journal, Vol. 74 (3), pp. 87-103, 2018. DOI: 10.2469/faj.v74.n3.2Search in Google Scholar
J. Krasodomska, “Sprawozdawczość przedsiębiorstw w świetle teorii legitymizacji,” Studia i Prace Kolegium Zarządzania i Finansów, no. 13, pp. 39-51, 2013.Search in Google Scholar
K. Kwadjo; A. Donkor, “Integrated reporting quality and sustainability performance: does firms’ environmental sensitivity matter?” Journal of Accounting in Emerging Economies, Vol. 14 (1), pp. 25-47, 2024. DOI: 10.1108/JAEE-02-2022-0058Search in Google Scholar
Z. Yang, T.T.H. Nguyen, H.N. Nguyen, T.T.N. Nguyen, T.T. Cao, “Greenwashing behaviours: causes, taxonomy and consequences based on a systematic literature review”, Journal of Business Economics and Management, Vol. 21[5], pp. 1486-1507, 2020. https://doi.org/10.3846/jbem.2020.13225Search in Google Scholar
D. Beerbaum, “The search for an holistic ESG Taxonomy”, SSRN Electronic Journal, 2022, DOI:10.2139/ssrn.4748528Search in Google Scholar
Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions the European Green Deal COM/2019/640 final, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM%3A2019%3A640%3AFINSearch 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, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852Search in Google Scholar
Commission Delegated Regulation [EU] 2021/2139 of 4 June 2021 supplementing Regulation [EU] 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2139Search in Google Scholar
F. Schütze, J. Stede, M. Blauert, K. Erdmann, “EU taxonomy increasing transparency of sustainable investments”, DIW Weekly Report, Vol. 10, pp. 485-492, 2020. https://doi.org/10.18723/diw_dwr:2020-51-1Search in Google Scholar
C. Lucarelli, C. Mazzoli, C.M. Rancan, S. Severini, “Classification of Sustainable Activities: EU Taxonomy and Scientific Literature”, Sustainability, Vol. 12(16) 6460, 2020. https://doi.org/10.3390/su12166460Search in Google Scholar
G.F. Hoepner, F.I. Schneider, “EU Green Taxonomy Data – A First Vendor Survey”, Econst Voice, Vol. 6, 19(2), pp. 229-24. 2022. https://doi.org/10.1515/ev-2022-0022Search 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, https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32019R2088Search in Google Scholar
M. Mikołajek-Gocejna, “Systematic Risk of ESG Companies Listed on the Polish Capital Market in 2019-2022”, European Research Studies Journal, vol. 25 (2), 2022 https://www.um.edu.mt/library/oar/handle/123456789/101177Search in Google Scholar
R.E. Dumrose, S. Rink, J. Eckert, “Disaggregating confusion? The EU Taxonomy and its relation to ESG rating”, Finance Research Letters, Vol. 48, 2022. https://doi.org/10.1016/j.frl.2022.102928Search in Google Scholar
L. Bohdanowicz, M. Aluchna, „Determinanty dokonań pol-skich spółek publicznych w zakresie ESG”. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 67[4], pp. 23-33, 2023. DOI: 10.15611/pn.2023.4.03Search in Google Scholar
M. Aluchna, M. Roszkowska-Menkes, B. Kamiński, “From talk to action: the effects of the non-financial reporting directive on ESG performance”, Meditari Accountancy Research Vol. 31(7), 2023 pp. 1-25. 2022.Search in Google Scholar
KPMG 2023 Report: Setting the baseline towards transparency, https://assets.kpmg.com/content/dam/kpmg/pl/pdf/2022/10/pl-Raport-Setting-the-baseline-towards-transparency.pdfSearch in Google Scholar
Global ESG Monitor (GEM) 2022, https://globalesgmonitor.com/the-gem-2022-regional-report-poland/Search in Google Scholar
https://www.orlen.pl/en/investor-relations/reports-and-publications/financial-resultsSearch in Google Scholar