The aim of this article is to analyze the environmental disclosures of non-financial information presented in the selected Polish banks in terms of meeting the European Sustainability Reporting Standards (ESRS) guidelines. The ESRS reporting standards, adopted by the European Commission in July 2023, not only introduced an increase in the scope of reporting but also clearly defined the information to be disclosed in reports that banks are obligated to submit. The research method used was a critical analysis of the subject-matter literature, and, in the empirical part, a method of analyzing information posted on bank websites was assumed. Among the analyzed entities, 23 banks operating in Poland, functioning in the form of joint-stock companies, were taken into consideration. Research has shown that the required data is contained in various documents published by banks, and their availability on websites is relatively low. The scope of environmental disclosures was assessed as insufficient in relation to the ESRS guidelines. The highest number of disclosures occurred in the “Climate” area and the lowest in the “Biodiversity and Ecosystems” area, which may stem from the specificity of the banks' activities. The conducted research revealed that banks were inadequately prepared for reporting that takes into account ESRS guidelines.

Artykuł z zasobów e-mentora: University Social Responsibility Strategies. E-mentor - internetowe czasopismo poświęcone nastepującym zagadnienion:e-learning, czasopismo, sgh, szkoła główna handlowa, internetowe czasopismo, e-mentor, nauczanie przez internet, kształcenie ustawiczne, metody kształcenia, formy kształcenia.

Although urban areas do not occupy much of the Earth’s surface, their inhabitants account for more than half of the global population. Moreover, cities consume most of the world’s energy while emitting the bulk of carbon compounds. For that reason, metropolises should seek to implement the concept of sustainable development, as is practically embodied in the 17 Sustainable Development Goals (SDGs). Although SDG 11, addresses cities directly, all the others contain an “urban” aspect, too. One of the SDGs which is rising in importance due to the global problem of over-consumption and, consequently, over-production of waste is SDG 12 concerning responsible production and consumption. The purpose of this article is to present the actions that cities can take to achieve SDG 12. The study is based on a critical analysis of the literature on the subject, as well as on web research and case studies. Attainment of SDG 12 requires the pursuit of the concept of a circular economy (CE), namely, one where the value of products, materials and resources is maintained in the economy for as long as possible, and the generation of waste is minimised. The review of best practices from Polish and other cities, demonstrates their efforts to work towards a CE through diverse and comprehensive initiatives, beyond their tasks and competencies. Moreover, metropolises encourage their stakeholders: (i) entrepreneurs, to join them in following the CE path by creating conditions that are conducive to implementing responsible production; and (ii) residents and city users, by promoting sustainable consumption.

The article measures the scope of reporting climate-related information by companies considered CSR leaders in Poland. An original tool is employed for that purpose: a climate-related disclosures index. First, a critical comparative analysis was performed of climate-related disclosure initiatives (regulations, guidelines, standards) to pinpoint the key and commonly required disclosures. Next, an original index of climate-related disclosures was designed. It helped compute index values for 20 companies perceived as Poland’s CSR leaders. Non-financial reports available in the public domain were analysed for that purpose. The study showed that virtually all climate-related disclosure initiatives implement, to a greater or lesser extent, the TCFD recommendations, which were also embedded in the developed index covering 18 indicators. The total index value (ranging from 0 to 1) for the analysed companies was 0.51 with the median of 0.42. The index demonstrates that companies named CSR leaders in Poland do not display high awareness of climate change.