Sustainable development activities in chemical companies in Poland : links between SDGs and ESG

Purpose: The main aim of the article is to explore sustainable development activities undertaken by the chemical companies in Poland. Three research objectives were established: (1) identification of key Sustainable Development Goals (SDGs) for chemical companies, (2) identification of activities related to each of the three ESG (Environmental, Social, Governance) elements in chemical companies, and (3) linking specific SDGs and ESG elements in the case of the chemical industry. Design/methodology/approach: To achieve the aim of the article, the content analysis was used. Documents of chemical companies regarding sustainable development were analyzed, i.e. strategies, policies and reports. Findings: Firstly, the analysis of strategies and policies allowed to identify 13 key SDGs for the Polish chemical companies. Secondly, analysis of the reports, allowed the discovery of numerous activities of the chemical companies in the environmental, social and governance areas. Finally, the links between specific SDGs and ESG elements in the chemical sector were presented. Practical implications: The paper contributes to the better understanding of the chemical companies’ sustainable development activities. In terms of practical implications, the results could guide chemical companies in the development of their ESG strategies. Originality/value: The review of the literature has shown that problems such as SDGs and ESG in the context of the chemical industry have rarely been addressed so far. The links between SDGs and ESG in the chemical industry have also not been studied. To the best knowledge of the author, this is one of the first known studies to investigate the SDGs and ESG issues in chemical companies in Poland. The article is intended for researchers and practitioners interested in the sustainable development issues.