IDEAS home Printed from https://ideas.repec.org/a/ags/paaero/339990.html
   My bibliography  Save this article

Znaczenie I Istota Esg W Sektorze Żywnościowym W Polsce

Author

Listed:
  • GOŁĘBIEWSKI, JAROSŁAW

Abstract

The aim of the article is to assess the proposed EU regulations on the use of ESG (environment, society and corporate governance) in the food sector in Poland. The source of materials for the analysis were reports on sustainable development of the UN, European Environment Agency, European Commission and information from companies that are already implementing ESG principles. The essence and importance of ESG and the strategies used so far for sustainable production practices are discussed. An attempt was made to determine how companies in the food industry using ESG can improve their financial results. Key legal regulations were presented and the importance of ESG factors in building the value of enterprises in the agri-food sector was indicated. It was pointed out that companies from the food industry play an important role in meeting the needs of the population, both in terms of food and in solving the problem of the climate crisis. The growing importance of ESG issues creates both challenges and opportunities for the Polish food sector. Due to the growing interest of consumers and investors in the issues of evaluating companies according to ESG principles, the pressure to report these activities in company reports is growing. It has been shown that the implementation of environmental, social and corporate governance in enterprises is a necessity in the context of generating value and competitive advantage of enterprises.

Suggested Citation

  • Gołębiewski, Jarosław, 2023. "Znaczenie I Istota Esg W Sektorze Żywnościowym W Polsce," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2023(1).
    • Handle: RePEc:ags:paaero:339990
    DOI: 10.22004/ag.econ.339990
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/339990/files/GOLEBIEWSKI-25.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.339990?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ivan Montiel & Alvaro Cuervo-Cazurra & Junghoon Park & Raquel Antolín-López & Bryan W. Husted, 2021. "Implementing the United Nations’ Sustainable Development Goals in international business," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(5), pages 999-1030, July.
    2. Gianpaolo Iazzolino & Maria Elena Bruni & Stefania Veltri & Donato Morea & Giovanni Baldissarro, 2023. "The impact of ESG factors on financial efficiency: An empirical analysis for the selection of sustainable firm portfolios," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1917-1927, July.
    3. Gołębiewska, Barbara & Łuniewski, Łukasz & Puławski, Artur, 2022. "Corporate Social Responsibility And Its Implementation In Dairy Cooperatives In Poland," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2022(1).
    4. Imen Khanchel & Naima Lassoued, 2022. "ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    5. Jan Anton van Zanten & Rob van Tulder, 2021. "Improving companies' impacts on sustainable development: A nexus approach to the SDGS," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3703-3720, December.
    6. Rezaee, Zabihollah & Tuo, Ling, 2017. "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, vol. 39(C), pages 47-59.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Simona Fiandrino & Francesco Scarpa & Riccardo Torelli, 2022. "Fostering Social Impact Through Corporate Implementation of the SDGs: Transformative Mechanisms Towards Interconnectedness and Inclusiveness," Journal of Business Ethics, Springer, vol. 180(4), pages 959-973, November.
    2. Su, Dan & Zhang, Lijun & Peng, Hua & Saeidi, Parvaneh & Tirkolaee, Erfan Babaee, 2023. "Technical challenges of blockchain technology for sustainable manufacturing paradigm in Industry 4.0 era using a fuzzy decision support system," Technological Forecasting and Social Change, Elsevier, vol. 188(C).
    3. Grzybowska-Brzezinska, Mariola & Lizinska, Wieslawa & Gornowicz, Miroslaw, 2023. "Ograniczenia I Szanse Rozwoju Gospodarstw Rolnych Z Regionu Warmii I Mazur W Kontekście Zmian Wspólnej Polityki Rolnej Unii Europejskiej," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2023(1).
    4. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    5. Imen Khanchel & Naima Lassoued & Rym Gargoury, 2023. "CSR and firm value: is CSR valuable during the COVID 19 crisis in the French market?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(2), pages 575-601, June.
    6. Ivan Montiel & Junghoon Park & Bryan W. Husted & Andres Velez-Calle, 2022. "Tracing the connections between international business and communicable diseases," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1785-1804, October.
    7. Bu, Maoliang & Xu, Liang & Tang, Ryan W., 2023. "MNEs’ transfer of socially irresponsible practices: A replication with new extensions," Journal of World Business, Elsevier, vol. 58(2).
    8. Jonathan Taglialatela & Kevin Pirazzi Maffiola & Roberto Barontini & Francesco Testa, 2023. "Board of Directors' characteristics and environmental SDGs adoption: an international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2490-2506, September.
    9. Julien Hanoteau, 2023. "Do foreign MNEs alleviate multidimensional poverty in developing countries?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(4), pages 719-749, December.
    10. Paola Perez-Aleman & Tommaso Ferretti, 2023. "Creating innovation capabilities for improving global health: Inventing technology for neglected tropical diseases in Brazil," Journal of International Business Policy, Palgrave Macmillan, vol. 6(1), pages 84-114, March.
    11. Angus W. H. Yip & William Y. P. Yu, 2023. "The Quality of Environmental KPI Disclosure in ESG Reporting for SMEs in Hong Kong," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
    12. Rozenn Perrigot & Komlanvi Elom Gbetchi, 2023. "Social franchise chains operating in African countries: are their social goals aligned with the 2030 United Nations sustainable development goals?," Post-Print hal-03715585, HAL.
    13. Samya Tahir & Mian Sajid Nazir & Muhammad Ali Jibran Qamar & M. Martin Boyer, 2022. "Ineffective implementation of corporate governance? A call for greater transparency to reduce agency cost," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1528-1547, July.
    14. Yasanur Kayikci & Yigit Kazancoglu & Nazlican Gozacan‐Chase & Cisem Lafci, 2022. "Analyzing the drivers of smart sustainable circular supply chain for sustainable development goals through stakeholder theory," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3335-3353, November.
    15. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
    16. Iva Glibo & Laura Misener & Joerg Koenigstorfer, 2022. "Strategic Sustainable Development in International Sport Organisations: A Delphi Study," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
    17. Patrizia Gazzola & Roberta Pezzetti & Stefano Amelio & Daniele Grechi, 2020. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective," Sustainability, MDPI, vol. 12(15), pages 1-16, July.
    18. Hossain, Mokter & Park, Sukyung & Shahid, Subhan, 2023. "Frugal innovation for sustainable rural development," Technological Forecasting and Social Change, Elsevier, vol. 193(C).
    19. Stacey Fitzsimmons & Mustafa F. Özbilgin & David C. Thomas & Stella Nkomo, 2023. "Equality, diversity, and inclusion in international business: A review and research agenda," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(8), pages 1402-1422, October.
    20. Rodrigo Lozano & Maria Barreiro‐Gen, 2023. "Civil society organisations as agents for societal change: Football clubs' engagement with sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 820-828, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:paaero:339990. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/seriaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.