Zarządzanie aspektami ESG – wyzwania i szanse dla zrównoważonej transformacji
Managing ESG aspects – challenges and opportunities for sustainable transformation

Summary/Abstract: Sustainable development is of fundamental importance for socio-economic development and managing ESG aspects becomes increasingly the basis for changes related to the protection and coun- teracting degradation of natural environment, social responsibility andgovernance. The aim of the article is to identify challenges and oppor- tunities related to the management of ESG aspects for the sustainable transformation of activities of financial institutions, companies and local government units. The conclusions are based on the results of the systematic literature review and focus group interviews. It was found that the management of environmental, social and governance aspects creates an important opportunity to accelerate the sustainable trans- formation of activities, increase competitive advantages and value of economic entities, and is a solid basis for strengthening activities for sustainable development and their effects in local government units. The examined entities are also faced with numerous challenges, includ- ing such as: the need to learn and understand changes in regulations and requirements of key stakeholder groups in the field of non-finan- cial aspects of management, to build awareness of opportunities for sustainable transformation in the ESG context, and to develop appro- priate, desirable competences to exploit them.

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