Social practices within the framework of sustainable development in 4.0 organizations

Purpose: The purpose of the research described in this article was to identify the types of GRI (Global Reporting Initiative) indicators applied in the social area by companies declaring the implementation of the concept of Industry 4.0 with relation to companies listed on the WIG ESG index. Design/methodology/approach: For the purpose of analysing the reports on the companies chosen for research, the content analysis method was applied. Findings: All the companies analysed file reports in accordance with the GRI indicators, while their identification and level of detail are differentiated. The implementation of the Industry 4.0 concept by enterprises is based on strategies and leadership, as well as culture and organizational structure, digital integration, security, management, labour force, as well as products and services. Research limitations/implications: only WIG ESG index companies, only Poland company, only public reports and website. Future research: the relation between Industry 5.0 and the GRI indicators. Originality/value: Until now, there has been such detailed analysis conducted on companies listed on the WIG ESG index that indicates the element of reporting of social GRI on the part of companies declaring the implementation of the concept of Industry 4.0.