Ocena wdrożenia ESRS w obszarze społecznym na przykładzie sprawozdawczości zrównoważonego rozwoju spółek z indeksu WIG20
Evaluation of ESRS Implementation in the Social Dimension: Evidence from Sustainability Reporting of WIG20 Companies

Summary/Abstract: Social issues remain an area of reporting that continues to pose numerous challenges for enterprises. The implementation of non-financial information on social aspects in annual reports, in accordance with the European Sustainability Reporting Standards (ESRS), is a relatively new requirement and therefore necessitates adjustments in both reporting practices and management processes. The aim of the conducted study was to determine the extent to which companies included in the WIG20 index have fulfilled the disclosure requirements arising from the ESRS in the domain of social matters, with particular emphasis on issues concerning their own employees. The analysis encompassed both the degree to which these entities utilised the simplifications permitted under the ESRS and the level of completeness and adequacy of the disclosures presented.

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