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Article . 2025 . Peer-reviewed
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ESG reporting in the automotive industry

Authors: Boguslaw Waclawik; Lukasz Poplawski; Joanna Wyrobek;

ESG reporting in the automotive industry

Abstract

The aim of the article is to discuss the reporting of environmental information regarding sustainable development and ESG regulations in automotive companies listed on the Warsaw Stock Exchange. The article presents the results of own research on the scope of disclosure of information on ESG reporting in the field of environmental information among 5 companies from the automotive sector listed on the Warsaw Stock Exchange in 2022-2023. The methodology was based on a review of the literature on the subject, legal acts and own research, in which non-financial reports of listed companies in the automotive sector concerning environmental information and indicators were used. The research problem addressed by the authors was to investigate whether automotive sector companies disclosed environmental information in the period prior to mandatory regulations in this area. The results of the research confirmed the authors' assumptions that these companies published such information. At the same time, the scope of information disclosed varied significantly between companies. According to the authors, the article adds value to the literature on the subject, especially in terms of the collection, presentation and discussion of source material. The information collected in the empirical chapter can be used, among other things, to compare the scope of environmental information disclosed by companies from Poland with companies from other countries in the automotive sector. The subject of the article can provide a basis for further detailed empirical research in this area.

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
gold