THE ROLE OF DIGITAL INITIATIVES IN ADVANCING ESG IN POLISH INDUSTRIAL COMPANIES

The purpose of this paper is to investigate the relationship between digital initiatives and Environmental, Social, and Governance (ESG) performance in the Polish industrial sector.The research aims to determine how the implementation of Industry 4.0 technologies contributes to corporate sustainability and supports the achievement of Sustainable Development Goals (SDGs).Design/methodology/approach: The study adopts a mixed-method approach, combining qualitative textual analysis and quantitative statistical evaluation.Corporate sustainability reports of 15 publicly listed companies from the WIG50 index were analyzed using a predefined set of digitalization-related keywords to assess the presence and intensity of digital initiatives.Statistical analysis, including Pearson correlation and regression modeling, was used to identify relationships between digital transformation and ESG performance.The research also considers the influence of external factors, such as regulatory conditions and market competition, on digital strategy development. Findings:The findings reveal a positive but moderated correlation between digital initiatives and ESG performance in the Polish industrial sector.Industry 4.0 technologies such as AI-driven energy optimization, IoT systems, and digital twins were found to significantly contribute to sustainability objectives.However, the results also highlight the complex nature of ESG performance, indicating that while digitalization is a key enabler, other organizational and environmental variables also play a critical role. Research limitations/implications:The research is limited by its scope, focusing on 15 companies within the industrial sector in Poland.Future research should consider a broader dataset, use longitudinal methods, and include qualitative case studies to deepen insights into the evolving relationship between digitalization and sustainability.Practical implications: The study offers practical insights by showing how digital transformation can enhance ESG performance.Companies can use these findings to guide strategic investment in digital technologies within sustainability and governance frameworks.Originality/value: This paper provides novel empirical evidence on the digitalizationsustainability nexus in the Polish industrial context.It adds value by bridging the gap between digital transformation and ESG performance, and is relevant for researchers, practitioners, and policymakers interested in sustainable industrial development.