Raportowanie ESG (Environmental Social Governance) w zakładach ubezpieczeń w Polsce
ESG (Environmental Social Governance) reporting in insurance companies in Poland

Summary/Abstract: The purpose of this article is to assess the rules for the presentation of the ESG (Environmental Social Governance) information by insurance companies and to analyze the extent of environmental, so[1]cial, and corporate governance activities included in insurance companies’ annual reports. In the first stage of the research, the principles of implementation of ESG reporting obligations were assessed. The study covered all insurance companies operating in the Polish insurance market as of 30.09.2022. In the second stage of the research, the content of the annual reports of selected insurance companies was analyzed with regard to the ESG activities undertaken. 20 annual reports for 2021 were examined. The research conducted shows that the widest range of the ESG information is presented by insurance companies operating in the form of a joint-stock company and with a predominantly foreign shareholding. Therefore, domestic insurance companies face the challenge of developing ESG reporting in their operating strategies and accounting policies with regard to both the principles and scope of presenting ESG activities undertaken.

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