Adapting the Accounting Policy of Business Entities to Environmental Challenges—A Case Study from Poland

Beata Sadowska, Grzegorz Lew (), Magdalena Wójcik-Jurkiewicz (), Wojciech Drożdż and Bartosz Pilecki
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Beata Sadowska: Faculty of Economics, Finance and Management, University of Szczecin, Mickiewicza 64, 71-101 Szczecin, Poland
Grzegorz Lew: Department of Finance, Banking and Accountancy, Faculty of Management, Rzeszow University of Technology, al. Powstańców Warszawy 12, 35-959 Rzeszow, Poland
Magdalena Wójcik-Jurkiewicz: Department of Accounting, Institute of IT, Accounting and Controlling, College of Management Sciences and Quality, Krakow University of Economics, 31-510 Kraków, Poland
Wojciech Drożdż: Institute of Management, University of Szczecin, Cukrowa 8, 71-004 Szczecin, Poland
Bartosz Pilecki: Institute of Management, University of Szczecin, Cukrowa 8, 71-004 Szczecin, Poland

Energies, 2025, vol. 18, issue 5, 1-20

Abstract: The aim of this article is to analyse the disclosure of financial and non-financial information in an ESG report on the energy sector in Poland, using the example of the Enea Group, i.e., information on the following: (1) the structure of the Enea Group, its business model, and created values; (2) the impact of the energy sector on the natural environment; (3) environmental protection costs in correlation with the calculation of electricity prices and rates (financial and non-financial aspects); and (4) pro-ecological projects. The specific aim is to adapt the accounting policy of business entities to environmental challenges by proposing changes to the energy sector’s chart of accounts, using the example of the Enea Group, which ultimately leads to changes in the structure of the integrated report and finally in the ESG report. This study is of a theoretical and conceptual nature. As a result of the triangulation of the scientific methods used in this article, it was found that neither the accounting policy nor the company’s chart of accounts have so far presented correct records of costs related to environmental protection, which implies the development and proposal of implementing changes in this area. The research sample is limited to three years and includes a case study of the Enea Group. The presented discussion allows us to fill the research gap in the scope of information on the activities undertaken by the Enea Group for the protection of the natural environment and the costs of environmental protection incurred. The added value is the original structure of the integrated report presented by the authors and ultimately the ESG report of the energy group and adapting the accounting policy to environmental challenges.

Keywords: accounting policy; energy sector; environmental costs; environmental protection (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2025
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