Environmental, Social and Governance Reporting as a Challenge for Enterprises in the Light of Extended EU Requirements in the Field of Climate Impact

Abstract:

 Companies in Poland have to increasingly work to minimize the generated pressure on the environment. ESG factors include environmental, social and business practices. They are the main criterion for the sustainable development of enterprises. Most global investors use full ESG integration, i.e. when valuing a company, they take into account not only financial parameters or the prospects of generating cash flows, but also look at issues such as environmental responsibility, corporate governance and social responsibility. ESG reporting is forced by investors because they have to report their portfolio according to the rules.