Reporting of environmental information by Polish listed companies on the example of energy sector companies listed on the Warsaw Stock Exchange for 2022-2023

The purpose of the article is to discuss the reporting of environmental information on sustainability and ESG regulations in companies from the energy sector listed on the Warsaw Stock Exchange. The article presents the results of the authors' own research on the extent of disclosure of environmental information among 14 companies in the energy sector listed on the Warsaw Stock Exchange in 2022-2023. The methodology was based on a review of the literature on the subject, legal acts and own research, which used non-financial reports of listed companies in the energy sector on environmental information and indicators. The research problem undertaken by the authors was to investigate whether companies in the energy sector disclosed environmental information in the period before mandatory regulations in this regard. The results of the conducted research confirmed the authors' supposition that these companies published such information. At the same time, the scope of disclosed information differed quite significantly between companies. According to the authors, the article adds value to the literature on the subject, especially in terms of the collection of source material, its presentation and discussion. The information gathered in the empirical chapter can be used, among other things, to compare the scope of disclosure of environmental information of companies from Poland with companies from other countries in the energy sector. The topics of the article can form the basis for further detailed empirical research in this area.