ESG Reporting by Commercial Banks in Poland as Part of Supporting Sustainable Economic Development – A Case Study of Bank Millennium and Santander Bank Polska
ポーランドの商業銀行によるESG報告：持続可能な経済発展支援の一環として – Bank MillenniumとSantander Bank Polskaのケーススタディ (AI 翻訳)
Małgorzata Jabłońska, Małgorzata Kawełczyk, Fazlida Mohd Razali, Joanna Stawska, Monika Sywak
🤖 gxceed AI 要約
日本語
ポーランドの2銀行（Bank MillenniumとSantander Bank Polska）のESG報告をケーススタディとして分析。2024-2025年のサステナビリティ報告書を用い、環境・社会・ガバナンスの各側面における活動と報告の透明性向上への貢献を検討。結果として、両行はESG関連活動を体系的に発展させ、持続可能な経済への移行を支援している。
English
This case study analyzes ESG reporting by two Polish commercial banks, Bank Millennium and Santander Bank Polska, using their 2024-2025 sustainability reports. It examines their environmental, social, and governance activities, finding that both banks systematically develop ESG initiatives and integrate sustainability into operations, enhancing transparency and supporting the transition to a sustainable economy.
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
日本の銀行業界にとっても、ESG報告の実践事例として参考になる。特にSSBJ対応において、ポーランドの銀行がどのようにESG活動を報告に統合しているかは示唆に富む。
In the global GX context
This paper contributes to the literature on ESG reporting in the banking sector, providing a detailed case study from Poland, an EU member subject to CSRD. It demonstrates how ESG reporting enhances transparency and supports sustainable finance, offering insights for global disclosure practices.
👥 読者別の含意
🔬研究者:Offers a detailed case study of ESG reporting implementation in Polish banks, useful for comparative studies on sustainable finance disclosure.
🏢実務担当者:Banks can learn from the integration of ESG activities into reporting, particularly for CSRD compliance and enhancing transparency.
🏛政策担当者:Regulators may note the role of ESG reporting in promoting transparency and sustainable development in the financial sector.
📄 Abstract（原文）
The purpose of the article. The purpose of the article is to analyze ESG reporting in the banking sector based on the example of Bank Millennium and Santander Bank Polska SA. The study focuses on the activities undertaken by banks in the environmental, social, and governance dimensions and on the role of ESG reporting in increasing transparency and supporting sustainable development principles in the financial sector.Methodology. The study was conducted using the case study method. The analysis was based on annual reports and sustainability reports of Bank Millennium and Santander Bank Polska SA for the years 2024–2025. The research covered ESG-related activities in three dimensions: environmental, social, and corporate governance.Results of the research. The results indicate that the analyzed banks are systematically developing ESG-related activities and integrating sustainability issues into their business operations. The study shows that ESG reporting contributes to increasing the transparency of the financial sector and supports the transformation of the economy towards a more sustainable development model.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.18778/2391-6478.2.50.06first seen 2026-07-08 05:07:22
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。