Ujawnianie informacji na podstawie sektorowych standardów tematycznych ESRS przez spółki z sektora odnawialnych źródeł energii
Disclosure of information based on the ESRS Sector-Specific Standards by companies in the renewable energy sources sector

Summary/Abstract: Purpose: The article aims to determine whether Polish renewable energy companies listed on the Warsaw Stock Exchange report on sustainability issues in accordance with the requirements of the European Sustainability Reporting Standards (ESRS) Sector-Specific Standards and whether their reports can serve as a model for other companies required to report on environmental, social, and governance (ESG) issues. Methodology/approach: A case study approach was adopted, using data collected from 2024 sustainability reports. Content analysis was employed. Findings: This article analyzes the disclosures required by the ESRS Sector-Specific Standards for companies in the renewable energy sector listed on the Warsaw Stock Exchange (WSE) and identifies the gap between the scope of ESG disclosures reported under the ESRS thematic standards and the actual scope of ESG disclosures in annual Sustainability Reports. The results reveal significant differences in how these standards are applied among companies in the renewable energy sector. Comparing these studies with previous studies shows that the level of environmental disclosures based on the Global Reporting Initiative (GRI) Standards was relatively low compared to the new requirements of the ESRS Sector-Specific Standards, confirming that companies must now adapt their internal information systems to meet the new reporting requirements. Originality/value: This study analyzes existing and emerging ESG practices, offering valuable implications for EU companies preparing their reports in accordance with the new ESRS requirements. It demonstrates a shift in the EU approach, from a strict application of the ESRS to a more flexible, voluntary approach as to who should report on sustainability issues and how.

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