Sustainability Reporting in the Opinion of Managers in Food Companies in Poland

Due mainly to tightened regulatory frameworks and rising stakeholder expectations, sustainability reporting has become essential to corporate governance. This study examines the perceptions of middle and senior management about sustainability reporting and the degree of implementation in Poland’s food industry. One hundred eighteen respondents from 26 food businesses participated in a poll to provide their opinions. This study examines the respondents’ awareness of ESG (Environmental, Social, and Governance) frameworks, their understanding of sustainability reporting, and compliance with pertinent standards. The results show that the industry is becoming more conscious of sustainability reporting. However, there are still a lot of differences in how it is interpreted and applied, especially regarding the size of the organization. Compared to smaller companies, managers at larger organizations typically have a deeper understanding of ESG principles and reporting standards. The most commonly cited issues in the field under study are the complexity of reporting frameworks, a lack of knowledge of ESG reporting standards, and a lack of internal resources. Most respondents agree that sustainability reporting is crucial for enhancing a company’s reputation and maintaining long-term competitiveness in the market. This article provides recommendations for expanding educational and training programs that could help increase awareness and develop managerial skills related to sustainability in the food sector.