Reporting corporate governance in accordance with European Sustainability Reporting Standards in Poland

Under EU Directive 2022/2464 on Corporate Sustainability Reporting, approximately 3,000 companies in Poland will be subject to the European Sustainability Reporting Standards (ESRS), while experts have noted potential problems with compliance with the ESRS G1 corporate governance standard. The issue of compliance is relatively new and is still not very well identified, and a research gap has been found as regards how prepared Polish companies are for corporate governance reporting in line with this standard. The purpose of this article is, therefore, to assess the extent of corporate governance reporting in line with the ESRS of companies listed in the WIG-ESG index published by the Warsaw Stock Exchange (WSE). The research methods used in this article are a critical analysis of the literature and information contained in the non-financial reports of surveyed companies for 2023 and an assessment of the scope of corporate governance reporting using a scale from 0 to 1. The results of this research formed the basis for formulating conclusions about the extent to which WIG-ESG companies are prepared, or rather unprepared, for ESRS-compliant reporting.