Działania regulacyjne w rozwoju sprawozdawczości CSR jako sposób eliminacji greenwashingu
Regulatory measures in the development of CSR reporting as a way of eliminating the phenomenon of greenwashing

Summary/Abstract: The article addresses the topic of selected legislative actions initiated in the European Union in the last decade concerning corporate social responsibility (CSR) reporting. This has a direct impact on the shape of national legislation. CSR reporting has gained popularity in both theoretical and practical terms over the past few decades. Despite the increasing percentage of companies publishing CSR reports, it is essential to be aware that sustainable development reporting is a dynamic process that does not end with the publication of a document and is subject to changes, including legislative changes. CSR reporting can entail certain risks. One of the highlighted risks is greenwashing, which refers to using CSR reporting solely to improve a company’s image and reputation without a genuine connection between the reported information and the overall operational activities of the organisation. The article presents the essence of greenwashing and regulatory actions taken to eliminate this phenomenon. In the article, particular attention is paid to the Directive of the European Parliament and of the Council No. 2014/95/EU of October 22, 2014, amending Directive No. 2013/34/EU as regards disclosure of non-financial and diversity information by certain large entities and groups (EU Official Journal L 182/19) and Directive of the European Parliament and of the Council (EU) 2022/2464 of December 14, 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC, and Directive 2013/34/EU regarding corporate reporting on sustainability (EU Official Journal L 322/15). The initial condition for discussions on the nature and forms of greenwashing appears to be an analysis of the development of the concept of CSR, which constitutes the introductory part of the article.

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