Author
Listed:
- Bartlomiej Gawin
- Jacek Winiarski
- Bartosz Marcinkowski
Abstract
Given the variety of ways in which companies can communicate their pro‐ecological stances, it may be challenging to differentiate cursory Environmental, Social, and Corporate Governance (ESG) reporting from meaningful reporting, which is quantitatively supported and adequately monitored. Industry‐wide, a gap has emerged between corporate commitment to decarbonisation and tangible actions. For the most part, businesses continue to fall back on non‐verified data provided by a company that has not been externally audited. This study follows a qualitative research initiative focused on enhancing the questionable maturity of reporting in a reference business entity while simultaneously generating scientific knowledge. Through a series of documented interventions, we devise an environmental strategy action plan that complements highly abstract ESG strategies, with a depiction outlining specific measures for achieving key environmental performance indicators. Energy managers are provided with a validated structure for such a document, containing guidance on what information to include to effectively implement environmental statements in the overall sustainability strategies of their companies. We outline various avenues for companies, legislators, regulators, and organisations working on sustainability reporting frameworks to enhance reporting quality.
Suggested Citation
Bartlomiej Gawin & Jacek Winiarski & Bartosz Marcinkowski, 2025.
"Pro‐environmental action plan for managers of distributed service facilities,"
Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 729-740, January.
Handle:
RePEc:wly:corsem:v:32:y:2025:i:1:p:729-740
DOI: 10.1002/csr.2988
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