Słowa kluczowe
energy transformation
ESG
non-financial reporting
Jak cytować
Abstrakt
ESG reporting is a key process through which companies provide detailed information regarding their impact on the environment (E), society (S) and corporate governance (G). The aim of the article is to present the authors' research results on the reporting of environmental information in the field of ESG among companies from the energy sector and the defence industry, represented by the example of PIT-RADWAR, listed on the Warsaw Stock Exchange in 2022-2023. The methodology was based on a review of the literature on the subject, legal acts and own research, which used non-financial reports of listed companies regarding ESG information. According to the authors, the article adds value to the literature on the subject, in particular in terms of gathering source material and discussing it. Considering the growing importance of ESG factors in the defence sector, the article also highlights the emerging trend of ESG reporting in this industry using the example of PIT-RADWAR S.A., emphasising its growing importance and the sector's first steps towards increasing the transparency of non-financial reporting. The subject matter of the article can form the basis for further detailed empirical research on ESG reporting.
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Prawa autorskie (c) 2025 Czasopismo "Economics and Environment"