Carbon footprint reporting example on WIG30 Index companies for 2021-2022-Reference-Cited by-同舟云学术

Carbon footprint reporting example on WIG30 Index companies for 2021-2022

Published:2024-08-31 Issue:2 Volume:89 Page:868
ISSN:2957-0395
Container-title:Economics and Environment
language:
Short-container-title:EiS

Author:

Wacławik Bogusław,Popławska Joanna,Tabor Sylwester

Abstract

The purpose of the article is to present the results of the authors' research on the reporting of carbon footprint and carbon emission levels of 30 companies included in the WIG30 index of the Warsaw Stock Exchange for the period 2021-2022. The methodology was based on a literature review on the subject, legal acts and own research, which used non-financial reports of listed companies on information on carbon footprint and emission levels. According to the authors, the article adds value to the literature on the subject, particularly in the collection of source material and its discussion. The topics of the article can form the basis for further detailed empirical research on carbon footprint reporting.

Publisher

Fundacja Ekonomistow Srodowiska i Zasobow Naturalnych

Reference47 articles.

1. Alior Bank SA. (2022). Sprawozdanie Grupy Kapitałowej Alior Banku na temat informacji niefinansowych za 2022 r. https://drive.google.com/file/d/1WL303zIZQZDyyJtw7KKFRKdY-iuUgnDC/view?usp=sharing (in Polish).

2. Allegro SA. (2022). Allegro raport ESG za 2022 r. https://about.allegro.eu/system/files-encrypted/nasdaq_kms/assets/2023/04/04/9-10-25/PL_Raport%20ESG%202022.pdf (in Polish).

3. Asseco Poland SA. (2022). Sprawozdanie nt. informacji niefinansowych Asseco Poland SA za 2022 r. https://inwestor.asseco.com/files/investor/reports/2023/Sprawozdanie_Asseco_Poland_S.A._oraz_Grupy_Asseco_na_temat_informacji_niefinansowych_2022_xhtml.xhtml#_Toc129966057 (in Polish).

4. Baboukardos, D., Kopita, A., Ranegaard, Ch., & Demetriades, E. (2024). Carbon reporting regulation: Real effects, external pressures, and internal policies. Business Strategy and The Environment, 33(5), 1-16. https://doi.org/10.1002/bse.3726

5. Bank Millenium SA. (2022). Raport ESG Banku Millennium i Grupy Banku Millennium za 2022 r. https://www.bankmillennium.pl/documents/10184/31803676/Raport_ESG_za_rok_2022.pdf (in Polish).