Orders for Sustainability Reports – A New Phenomenon in Manufacturing Companies in the Metal and Automotive Industries

Purpose: One of the current challenges for most companies operating in Poland, for instance in metal and automotive industries, is to adapt to the principles of sustainable development. Creating a harmonious combination of economic growth with social and environmental aspects forces companies to increase – among others – the efficiency and effectiveness of production processes, optimise the use of resources and rationalise the operating costs of the company. These and other conditions, which also align with Industry 4.0 and 5.0, make it necessary for companies to monitor, assess and report the effects of their activities, while at the same time point towards a high degree of sustainability. In practical terms, this may mean a more frequent occurrence of greenwashing, leading to the emergence of the so-called “Orders for Sustainability Reports” – a new concept, defined by the authors of the article. In the light of the considerations stated above, this article aims to interpret and identify the phenomenon of “ Orders for Sustainability Reports” based on the example of selected economic operators of the metal and automotive industry in Poland. Design/Methodology/Approach: To achieve the objective of this study, a survey was designed and conducted among 46 mid- and senior managers involved in implementing sustainable development strategies, reporting on sustainable development and CSR (Corporate Social Responsibility) in selected industries. The companies they represented due to their technology and/or processes may be classified as Industry 4.0 and 5.0. The research employed the direct interview method and in-depth interview. Findings: The results of the research show that companies adapt their business strategies to the objectives and requirements of sustainable development. They are strongly focused on a positive presentation of their results, which in turn play a key role in establishing a competitive market advantage. It is therefore plausible to establish the existence of a phenomenon called a “Orders for Sustainability Reports” which, however, is appropriate among companies and may stem from the ignorance and the lack of inexperience of companies in reporting sustainable development. Practical implications: The research results provide a valuable source of information for management staff of companies required to produce ESG reports. Given that the requirement to prepare these reports is a relatively new task for Polish companies, any information on this topic is crucial. Originality/Value: The study is an attempt to fill a gap in the literature on understanding and identifying the creation of reports for specific needs, in this case for sustainable development. It points to the risk of superficial intentions on the part of companies in the industry in question in their pursuit of sustainable development. The conclusions drawn from the study inspired the authors of the article to attempt, as part of further research, to capture the significance of the observed phenomenon for the business environment. In summary, ‘Orders for sustainability reports’ is a new concept in the literature that has not been used in it before.