CE in corporate sustainability reporting – general insights based on Polish companies listed on the Warsaw Stock Exchange

The circular economy (CE) represents a new paradigm in management. The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the accompanying delegated acts (European Sustainability Reporting Standards, ESRS) highlight that CE is also an integral part of legal requirements at the European Union level. The primary objective of this study is to assess the CE indicators that are covered in the ESG reports of Polish companies listed on the Warsaw Stock Exchange. In the present study, the sustainability strategies of selected companies were also reviewed in terms of CE objectives, policies and action programmes. The findings suggest that despite a growing trend towards circularity in the economy, analysed companies do not demonstrate impressive consistency and standardisation. The analysis concluded that some enterprises approach circularity comprehensively and thoughtfully, implementing actual actions and investment expenditures. In contrast, others merely mention CE by proposing a single, selective indicator whose definition is unclear. Within the framework of this article, groups of indicators were proposed that could serve in analysing dual materiality, one of which is the indicator for reducing material and energy costs.

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Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025)