Abstract:

The implementation of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards has significantly increased the importance and scope of sustainability reporting in the European Union, particularly in resource-intensive sectors such as forestry.
The aim of this study is to evaluate the extent and quality of environmental disclosures of the Polish State Forests (PGL Lasy Państwowe) and to assess their alignment with ESRS requirements, in comparison with selected European state-owned forest enterprises: Sveaskog and Österreichische Bundesforste AG. The analysis focuses on three key ESRS areas: climate (E1), biodiversity (E4), and resource use (E5).
The study is based on a qualitative–quantitative content analysis of publicly available reports. The findings reveal significant differences in reporting approaches. Sveaskog demonstrates strong integration of environmental and financial data, while Österreichische Bundesforste emphasizes ecological indicators. In contrast, PGL Lasy Państwowe provides detailed operational data but shows limited integration with financial information and ESRS structures.
The results indicate the need for improved standardization, comparability, and financial linkage of environmental disclosures in the forestry sector.