Environmental issues and digital transformation in sustainability reporting in enterprises in Poland
ポーランド企業におけるサステナビリティ報告の環境問題とデジタルトランスフォーメーション (AI 翻訳)
E. Stawicka
🤖 gxceed AI 要約
日本語
本研究はポーランド企業のサステナビリティ報告におけるITツールの活用状況を評価。報告基準の多様性やデータ比較可能性の欠如、高度なITソリューションの採用が限定的であることを指摘。透明性の欠如や実証的検証の必要性も明らかにした。
English
This study evaluates the use of IT tools in sustainability reporting by Polish companies, finding diverse standards, poor data comparability, and limited adoption of advanced analytics. It highlights a lack of transparency and the need for empirical validation.
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
ポーランド企業のサステナビリティ報告のデジタル化実態を分析。SSBJや有報での非財務情報開示のデジタル化を進める日本企業にとっても、ITツールの高度活用の限界や透明性の課題は参考になる。
In the global GX context
This study examines IT tools for sustainability reporting in Poland, revealing limited adoption and transparency issues relevant to global disclosure infrastructure, including ISSB and CSRD implementation.
👥 読者別の含意
🔬研究者:非財務報告におけるITプラットフォームの概念枠組みを提供し、今後の実証研究の出発点となる。
🏢実務担当者:サステナビリティ報告における統合ITソリューションの透明性と採用の必要性を示唆。
🏛政策担当者:デジタル報告ツールへの規制支援が比較可能性向上とグリーンウォッシュ抑制に資する可能性を示す。
📄 Abstract（原文）
Purpose: The aim of this study is to evaluate the sustainability reporting practices of Polish companies. Methodology: A literature review methodology was employed, utilising a structured and transparent approach based on narrative analysis. The literature search was conducted using two major scientific databases: Scopus and Web of Science, widely recognised as a comprehensive source of peer-reviewed research in various fields. Additionally, the analysis included reports from companies listed in the WIG-ESG index that have prepared sustainability reports. Findings: There is historical diversity in reporting standards. Insufficient data comparability hinders the assessment and comparison of companies from an ESG perspective. At least several technological levels of IT solutions can be distinguished. IT tools are emerging. Adoption of fully advanced solutions, automation, integration, and advanced analytics remains limited. Research Limitations: Conceptual analysis without empirical measurement of implemented solutions. Companies demonstrate a lack of transparency, and many are reluctant to disclose information about the IT tools they use to support non-financial reporting. This limits the ability to obtain a complete picture of the actual state of affairs and compare practices across organisations. The conclusions are theoretical in nature and require further empirical verification in future research. Practical implications: The analysis results indicate a need to increase awareness and transparency regarding the use of IT technologies in the non-financial reporting process. Originality: The aim of the study is to identify IT platforms available on the Polish market that support non-financial reporting. The presented solutions are new, are still largely being tested, and their application in business practice is only just emerging. The analysis conducted in this study attempts to fill this cognitive gap and may serve as a starting point for further empirical research in this area.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.34659/eis.2025.94.3.1169first seen 2026-05-15 18:13:19
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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。