ESG in SMEs: Between Awareness and Action

Magdalena Gadek, Joanna Kott, Marek Kott, Jagoda Mrzygłocka-Chojnacka, Katarzyna Walecka-Jankowska and Anna Kowalska-Pyzalska

No WORMS/25/04, WORking papers in Management Science (WORMS) from Department of Operations Research and Business Intelligence, Wroclaw University of Science and Technology

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.

Keywords: ESG; CAWI; SME; Sustainable Development; Poland (search for similar items in EconPapers)
JEL-codes: D22 M14 M21 O35 Q01 Q58 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2025
New Economics Papers: this item is included in nep-ent, nep-mac and nep-sbm
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http://worms.pwr.edu.pl/RePEc/ahh/wpaper/WORMS_25_04.pdf Final version, 2021 (application/pdf)

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