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ESG Reporting in the Energy Sector: Economic Insights from Poland’s Coal-Dependent Economy

エネルギー部門におけるESG報告：石炭依存経済ポーランドからの経済的洞察 (AI 翻訳)

Aleksandra Sulik-Górecka, D. Iskra

Sustainability📚 査読済 / ジャーナル2026-03-05#ESGOrigin: EU経営インパクト: 調達リスク対象セクター: energy
DOI: 10.3390/su18052553
原典: https://doi.org/10.3390/su18052553

🤖 gxceed AI 要約

日本語

本研究は、EUのCSRD、ESRS、タクソノミー規制がポーランドのエネルギー部門のESG報告に与える影響を、43組織への調査データを用いて分析。非パラメトリック検定やロジットモデル等により、ESG報告が透明性向上と投資判断への統合に寄与する一方、高い管理コストや規制複雑性が炭素集約企業に経済的障壁をもたらすことを示す。

English

This study analyzes how EU sustainability governance (CSRD, ESRS, EU Taxonomy) affects ESG reporting in Poland's energy sector using survey data from 43 entities. Applying non-parametric tests, logit models, PCA, and cluster analysis, it finds ESG reporting enhances transparency and integrates environmental performance into decisions, but high administrative costs and regulatory complexity burden carbon-intensive firms.

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

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示が始動し、有報・統合報告書での情報開示が進む中、本稿の「開示の経済的便益とコスト負担」の実証は、日本企業の開示負担と投資家対応のバランスを考える上で示唆に富む。特に炭素集約産業への影響は、日本の電力・素材産業に類似点がある。

In the global GX context

This paper provides empirical evidence on the economic implications of ESG reporting within the EU's CSRD/ESRS framework, relevant to global disclosure scholarship. It highlights the cost-benefit trade-offs for carbon-intensive sectors, offering insights for jurisdictions like the US (SEC climate rules) and global standard-setters (ISSB) on balancing transparency with compliance burdens.

👥 読者別の含意

🔬研究者:Provides empirical evidence on perceived economic impacts of ESG reporting in a coal-dependent energy sector, useful for comparative disclosure research.

🏢実務担当者:Highlights cost and complexity challenges of ESG reporting, informing corporate compliance strategies and resource allocation.

🏛政策担当者:Offers insights into how regulatory frameworks affect carbon-intensive industries, relevant for designing balanced disclosure policies.

📄 Abstract（原文）

The Polish energy sector is undergoing a profound transformation driven by decarbonization targets and the implementation of the European Union’s sustainability governance framework, including the Corporate Sustainability Reporting Directive, the European Sustainability Reporting Standards and the EU Taxonomy Regulation. These policy instruments aim to align corporate behavior, capital allocation, and risk management with long-term sustainability and climate objectives, particularly in energy systems characterized by high carbon intensity. This study examines how ESG reporting requirements are perceived by professionals involved in ESG reporting in Poland’s energy sector and how they are expected to influence economic performance and investment decisions. The analysis is based on survey data from 43 entities. Although the sample size is limited, it covers the key energy-sector entities in Poland, providing a comprehensive sector-level perspective. Non-parametric statistical tests, binary and ordinal logit models, principal component analysis, Kendall’s tau correlations, and cluster analysis are used to assess perceived economic benefits, compliance capacity, and cost-related challenges associated with ESG reporting. The results indicate that ESG reporting is perceived as an economically relevant instrument improving transparency and supporting the integration of environmental performance into investment and strategic decision-making. At the same time, respondents identify significant economic barriers, including high administrative costs, regulatory complexity, and legal uncertainty, particularly affecting carbon-intensive entities.

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