Abstract:

Based on scientific literature, the level of knowledge about ESG among managers of companies not required to report it is relatively low, and awareness regarding the implementation of ESG principles remains limited. Research in this field shows that while ESG is becoming an increasingly important element of sustainable development and business strategy, many managers still view ESG as optional rather than a key driver of growth and competitive advantage. The aim of the study is to determine the level of knowledge about ESG reporting among managers of dairy cooperatives. The research was conducted using a structured interview questionnaire directed at senior and mid-level management of dairy cooperatives in Poland. A total of 56 respondents from 18 companies participated in the study. The interview questionnaire was conducted while reviewing the financial statements of the entities by the authors. A pilot study was conducted with a sample of five respondents to ensure the questionnaire's questions were clear. The results of the pilot study were not included in the main research. The findings presented in this article represent only a portion of a broader analysis carried out within the ESG framework. The opinions of the management of Polish dairy cooperatives regarding ESG reporting are diverse. Large companies that are required to comply with EU regulations increasingly recognize non-financial reporting as an essential element of accountability and building stakeholder relationships. However, small and medium-sized enterprises (SMEs) in the dairy cooperative sector, despite growing awareness, still face barriers such as a lack of resources and necessary knowledge. Therefore, further educational efforts and regulatory support are needed to enable more companies in Poland to fully benefit from ESG reporting.