波兰ICT公司ESG问题背景下的公司治理——调查结果

Dorota Teneta-Skwiercz, Hanna Sikacz
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引用次数: 0

摘要

目的:本研究旨在识别和评估ICT(信息和通信技术)公司在ESG的一个领域,即公司治理(CG)所采取的行动。设计/方法/方法:采用CAWI(计算机辅助网络访谈)类型的调查方法。该调查涉及39家在信息通信技术领域拥有波兰资本的组织。中小企业在受访企业中占主导地位。研究发现:该研究揭示了波兰ICT行业公司治理机制有待改进的领域,这可能会降低它们识别、评估和减轻运营风险、履行报告义务以及获得利益相关者信任的能力。研究局限/启示:本研究使用了有目的的实体选择。研究样本不代表信息通信技术行业,因此结论仅与被调查实体相关。实际意义:本文展示了ICT公司应该做些什么来实现可持续运营。它强调了有关非财务报告的最新立法的相关性和重要性。社会影响:公司治理活动是公司ESG战略的一部分。它们对实体的环境和社会绩效有重大影响。原创性/价值:关于信息通信技术公司治理活动的文献研究还有待加强。本文填补了这一空白。关键词:可持续发展,公司治理,ICT行业,ESG论文类别:研究论文。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate governance in the context of ESG issues in ICT companies in Poland – results of surveys
Purpose: This study aims to identify and assess the actions taken by ICT (Information and Communications Technology) companies in one area of ESG, namely corporate governance (CG). Design/methodology/approach: A CAWI (Computer-Assisted Web Interview) type survey method was used. The survey involved 39 organisations with Polish capital operating in the ICT sector. Companies from the SME sector predominated among the surveyed entities. Findings: The study revealed areas for improvement in the corporate governance mechanisms of companies in the ICT sector in Poland, which may decrease their ability to identify, assess and mitigate the risks of their operations, fulfil their reporting obligations, and gain the trust of their stakeholders. Research limitations/implications: A purposive selection of entities for the research was used. The research sample did not represent the ICT industry, so the conclusions only relate to the surveyed entities. Practical implications: the article shows what ICT companies should do to operate sustainably. It highlights the relevance and importance of the latest legislation on non-financial reporting. Social implications: Corporate governance activities are part of a company's ESG strategy. They have a significant impact on the environmental and social performance of entities. Originality/value: There needs to be more research in the literature on the corporate governance activities of ICT companies. This article fills that gap. Keywords: sustainable development, corporate governance, ICT sector, ESG. Category of the paper: Research paper.
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