IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i7p3075-d1624599.html
   My bibliography  Save this article

Sustainability Reporting in the Opinion of Managers in Food Companies in Poland

Author

Listed:
  • Marzena Ganc

    (Department of Finance, Institute of Economic and Finance, Warsaw University of Life Sciences—WULS, 02-787 Warsaw, Poland)

  • Tomasz Felczak

    (Department of Finance, Institute of Economic and Finance, Warsaw University of Life Sciences—WULS, 02-787 Warsaw, Poland)

Abstract

Due mainly to tightened regulatory frameworks and rising stakeholder expectations, sustainability reporting has become essential to corporate governance. This study examines the perceptions of middle and senior management about sustainability reporting and the degree of implementation in Poland’s food industry. One hundred eighteen respondents from 26 food businesses participated in a poll to provide their opinions. This study examines the respondents’ awareness of ESG (Environmental, Social, and Governance) frameworks, their understanding of sustainability reporting, and compliance with pertinent standards. The results show that the industry is becoming more conscious of sustainability reporting. However, there are still a lot of differences in how it is interpreted and applied, especially regarding the size of the organization. Compared to smaller companies, managers at larger organizations typically have a deeper understanding of ESG principles and reporting standards. The most commonly cited issues in the field under study are the complexity of reporting frameworks, a lack of knowledge of ESG reporting standards, and a lack of internal resources. Most respondents agree that sustainability reporting is crucial for enhancing a company’s reputation and maintaining long-term competitiveness in the market. This article provides recommendations for expanding educational and training programs that could help increase awareness and develop managerial skills related to sustainability in the food sector.

Suggested Citation

  • Marzena Ganc & Tomasz Felczak, 2025. "Sustainability Reporting in the Opinion of Managers in Food Companies in Poland," Sustainability, MDPI, vol. 17(7), pages 1-15, March.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:7:p:3075-:d:1624599
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/7/3075/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/7/3075/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Josef Baumüller & Karina Sopp, 2021. "Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 23(1), pages 8-28, December.
    2. Richard M. Crossley & Mohamed H. Elmagrhi & Collins G. Ntim, 2021. "Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3740-3762, December.
    3. repec:eme:jaar00:jaar-04-2021-0114 is not listed on IDEAS
    4. Dariusz Michalski, 2024. "Operationalization of ESG-Integrated Strategy Through the Balanced Scorecard in FMCG Companies," Sustainability, MDPI, vol. 16(21), pages 1-27, October.
    5. Chege, Samwel Macharia & Wang, Daoping, 2020. "The influence of technology innovation on SME performance through environmental sustainability practices in Kenya," Technology in Society, Elsevier, vol. 60(C).
    6. Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.
    7. Carla Del Gesso & Rab Nawaz Lodhi, 2024. "Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 47(2), pages 433-461, January.
    8. Liu, Yuxiang & Zhang, Jiewei & Dai, Yue, 2023. "Analyst following and greenwashing decision," Finance Research Letters, Elsevier, vol. 58(PC).
    9. Jie Huang & Derek D. Wang & Yiying Wang, 2024. "Textual Attributes of Corporate Sustainability Reports and ESG Ratings," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
    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. Rosalia Castellano & Gennaro Punzo & Giuseppe Scandurra & Antonio Thomas, 2022. "Exploring antecedents of innovations for small‐ and medium‐sized enterprises' environmental sustainability: An interpretative framework," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1730-1748, May.
    2. Mi Sook Lee, 2024. "The relationship between green innovation and sustainable growth in Korean companies: Moderated mediation effect of ESG score by industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 2797-2810, June.
    3. Muhammad Khalid Anser & Zahid Yousaf & Muhammad Usman & Seemab Yousaf, 2020. "Towards Strategic Business Performance of the Hospitality Sector: Nexus of ICT, E-Marketing and Organizational Readiness," Sustainability, MDPI, vol. 12(4), pages 1-17, February.
    4. Arif Imam Suroso & Idqan Fahmi & Hansen Tandra, 2022. "The Role of Internet on Agricultural Sector Performance in Global World," Sustainability, MDPI, vol. 14(19), pages 1-10, September.
    5. Dharm Dev Bhatta & Muddassar Sarfraz & Larisa Ivascu & Marius Pislaru, 2023. "The Nexus of Corporate Affinity for Technology and Firm Sustainable Performance in the Era of Digitalization: A Mediated Model," Sustainability, MDPI, vol. 15(12), pages 1-20, June.
    6. repec:zib:zbmbmj:v:3:y:2023:i:2:p:73-83 is not listed on IDEAS
    7. Sun, Haibo & Bai, Tonghuan & Liu, Zhonglu, 2024. "Perceived policy uncertainty and enterprise greenwashing risk," Finance Research Letters, Elsevier, vol. 69(PA).
    8. Syed Abdul Rehman Khan & Arsalan Zahid Piprani & Zhang Yu, 2022. "Digital technology and circular economy practices: future of supply chains," Operations Management Research, Springer, vol. 15(3), pages 676-688, December.
    9. Shuai Wang & Fayyaz Ahmad & Yanlong Li & Nabila Abid & Abbas Ali Chandio & Abdul Rehman, 2022. "The Impact of Industrial Subsidies and Enterprise Innovation on Enterprise Performance: Evidence from Listed Chinese Manufacturing Companies," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    10. Ogah, Inalegwu & Dr. Lambe, Isaac & Professor. Aza, Mangba Solomon, 2024. "Economic & Social Sustainability Reporting and Financial Performance of Listed Oil and Gas Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 188-206, August.
    11. Qalati, Sikander Ali & Yuan, Li Wen & Khan, Muhammad Aamir Shafique & Anwar, Farooq, 2021. "A mediated model on the adoption of social media and SMEs’ performance in developing countries," Technology in Society, Elsevier, vol. 64(C).
    12. Khorshed Alam & Mohammad Afshar Ali & Michael Erdiaw-Kwasie & Md Shahiduzzaman & Eswaran Velayutham & Peter A. Murray & Retha Wiesner, 2022. "Impact of ICTs on Innovation and Performance of Firms: Do Start-ups, Regional Proximity and Skills Matter?," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    13. Aline Grahn, 2025. "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, vol. 197(1), pages 177-194, February.
    14. Wang, Yuxi & Hu, Fangjia & Wang, Yunyun, 2024. "Analyst coverage and greenwashing: Evidence from Chinese A-Share listed corporations," International Review of Economics & Finance, Elsevier, vol. 94(C).
    15. Marcos Carchano & Inmaculada Carrasco & Ángela González, 2024. "Eco‐innovation and environmental performance: Insights from Spanish wine companies," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(2), pages 595-623, June.
    16. Chi, Nguyen Thi Khanh, 2021. "Innovation capability: The impact of e-CRM and COVID-19 risk perception," Technology in Society, Elsevier, vol. 67(C).
    17. Tao, Zhibin & Chao, Jiaxiao, 2024. "Unlocking new opportunities in the industry 4.0 era, exploring the critical impact of digital technology on sustainable performance and the mediating role of GSCM practices," Innovation and Green Development, Elsevier, vol. 3(3).
    18. Bojan Obrenovic & Danijela Godinic & Mato Njavro, 2024. "Sustaining company performance during the war-induced crisis using sourcing capability and substitute input," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(12), pages 30001-30026, December.
    19. Sanoran, Kanyarat (Lek), 2023. "Corporate sustainability and sustainable growth: The role of industry sensitivity," Finance Research Letters, Elsevier, vol. 53(C).
    20. Xue, Kunkun & Chen, Xiaoxiao & Sun, Peipei & Li, Yongqing, 2024. "Supply chain network centrality and corporate greenwashing behavior," Finance Research Letters, Elsevier, vol. 70(C).
    21. Dan Wang & Ruishi Si & Shah Fahad, 2023. "Evaluating the small and medium sized enterprises motivating factors and influencing barriers about adoption of green practices," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(4), pages 3029-3041, April.

    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:gam:jsusta:v:17:y:2025:i:7:p:3075-:d:1624599. 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    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.