Bartlomiej Gawin, Jacek Winiarski, Bartosz Marcinkowski
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引用次数: 0
Abstract
Given the variety of ways in which companies can communicate their pro-ecological stances, it may be challenging to differentiate cursory Environmental, Social, and Corporate Governance (ESG) reporting from meaningful reporting, which is quantitatively supported and adequately monitored. Industry-wide, a gap has emerged between corporate commitment to decarbonisation and tangible actions. For the most part, businesses continue to fall back on non-verified data provided by a company that has not been externally audited. This study follows a qualitative research initiative focused on enhancing the questionable maturity of reporting in a reference business entity while simultaneously generating scientific knowledge. Through a series of documented interventions, we devise an environmental strategy action plan that complements highly abstract ESG strategies, with a depiction outlining specific measures for achieving key environmental performance indicators. Energy managers are provided with a validated structure for such a document, containing guidance on what information to include to effectively implement environmental statements in the overall sustainability strategies of their companies. We outline various avenues for companies, legislators, regulators, and organisations working on sustainability reporting frameworks to enhance reporting quality.
期刊介绍:
Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas.
The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.