Abstract:

This paper presents the results of a qualitative content analysis of sustainability reports published by companies representing the energy sector in the European Union. In order to determine the specificity of organizational impression management used in the reports based on the latest GRI Standards, it was decided to explore the inclusion of issues related to greenhouse gas emissions and circular economy (GHG and CE issues) in the analyzed disclosures. In particular, the relationships between the occurrence of GHG and CE issues at the strategic level and the scope, accuracy, clarity and comparability of information related to GHG and CE issues were investigated and determined.