Rok wydania: 2025
Numer czasopisma: 3
Słowa kluczowe: ESG, MŚP, CAWI, zrównoważony rozwój
Strony: 12-26
Język publikacji: Angielski
Praktyka ESG w małych i średnich przedsiębiorstwach: między świadomością a działaniem
Abstrakt
Celem artykułu było pogłębienie wiedzy na temat wdrażania zasad ESG (Environmental, Social, Governance) w sektorze małych i średnich przedsiębiorstw (MŚP) w Polsce z uwzględnieniem wpływu wielkości przedsiębiorstwa na poziom znajomości zagadnień, motywy podejmowania działań oraz stan implementacji i raportowania ESG. Badanie przeprowadzono metodą ilościową (CAWI) na próbie 533 przedsiębiorstw. Wyniki wskazują, że wraz ze wzrostem wielkości firmy rośnie zarówno poziom wiedzy o ESG, jak i zakres wdrażanych działań. Największym motywatorem dla przedsiębiorstw są wymagania regulacyjne oraz presja rynku i klientów, szczególnie widoczne w średnich przedsiębiorstwach. Analiza wykazała także istotne bariery implementacyjne, takie jak ograniczone zasoby i brak spójnych standardów raportowania. Artykuł podkreśla konieczność zwiększenia wsparcia edukacyjnego i finansowego dla mikro- i małych przedsiębiorstw oraz odpowiedniego dostosowania regulacji, aby zachęcić MŚP do aktywnego udziału w transformacji w kierunku zrównoważonego rozwoju.
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