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ESG in SMEs: Between Awareness and Action

Author

Listed:
  • Magdalena Gadek
  • Joanna Kott
  • Marek Kott
  • Jagoda MrzygÅ‚ocka-Chojnacka
  • Katarzyna Walecka-Jankowska
  • Anna Kowalska-Pyzalska

Abstract

The aim of the article was to deepen the understanding of the implementation of ESG (Environmental, Social, Governance) principles within the small and medium-sized enterprises (SMEs) sector in Poland, taking into account the impact of company size on the level of knowledge about ESG issues, the motives for undertaking related actions, as well as the state of ESG implementation and reporting. The study was conducted using a quantitative method (CAWI) on a sample of 533 enterprises. The results indicate that both the level of ESG knowledge and the scope of implemented actions increase with the size of the company. The main motivators for enterprises are regulatory requirements and market and client pressure, which are particularly evident among medium-sized enterprises. The analysis also identified significant implementation barriers, such as limited resources and the lack of coherent reporting standards. The article highlights the necessity of enhancing educational and financial support for micro and small enterprises, as well as the need for appropriate regulatory adjustments to encourage SMEs to actively participate in the transition towards sustainable development.

Suggested Citation

  • Magdalena Gadek & Joanna Kott & Marek Kott & Jagoda MrzygÅ‚ocka-Chojnacka & Katarzyna Walecka-Jankowska & Anna Kowalska-Pyzalska, 2025. "ESG in SMEs: Between Awareness and Action," WORking papers in Management Science (WORMS) WORMS/25/04, Department of Operations Research and Business Intelligence, Wroclaw University of Science and Technology.
    • Handle: RePEc:ahh:wpaper:worms2504
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    File URL: http://worms.pwr.edu.pl/RePEc/ahh/wpaper/WORMS_25_04.pdf
    File Function: Final version, 2021
    Download Restriction: no
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    More about this item

    Keywords

    ESG; CAWI; SME; Sustainable Development; Poland;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O35 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Social Innovation
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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