ESG Reporting in Selected Defense Groups

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a baseline study of ESG reporting in a niche industry, useful for comparative research on sector-specific disclosure.

🏢実務担当者:Defense companies can benchmark their ESG reporting readiness against peers highlighted in the study.

🏛政策担当者:Offers evidence of current disclosure practices in the defense industry, potentially informing future regulatory approaches.

Companies are an important part of economic life, through which they participate in building sustainable development. Their impact on development is exemplified in published non-financial information, which complements financial information, and as a whole illustrates the results achieved and confirms the maturity of the company in terms of environmental, social responsibility and corporate governance. Various standards like GRI or SASB can be used to report on these areas. They help stakeholders (business partners, customers) understand how to manage sustainable business risks. The issue of non-financial ESG reporting is a new, unexploited analytical area, especially for such a troubled industry as the defense industry. The purpose of this article is to illustrate the degree of preparedness of selected defense industry companies from around the world in implementing sustainable business criteria. The study was conducted on the basis of information presented on the websites of key armament companies, with a particular emphasis on polish ones. A comparative analysis was made on the basis of information collected in May 2023.

• openalex https://doi.org/10.5709/ce.1897-9254.591first seen 2026-07-09 05:10:40