European Union requirements for carbon footprint reporting as a challenge – the case of Poland

Purpose: This article aims to demonstrate threats to the correct reporting of carbon footprint according to the requirements of the European Union, using the example of Poland.Design/methodology/approach: The research methods used include analysis of secondary data from Eurostat, analysis of legal acts, and literature studies on the measurement and reporting of carbon footprint.Findings: The introduction of uniform reporting standards (European Sustainability Reporting Standards -ESRS) and key indicators for assessing the performance of units means the need to collect numerous data.The obligation to prepare sustainable development reports will significantly impact the scope of work and the accounting tools used in both financial and management accounting.Current European Union requirements for determining and reporting carbon footprint information will challenge accountants.The very complexity of the construction of the carbon footprint and the methods of its calculation, which require the use of dedicated software, may open up room for errors and abuse.Research limitations/implications: The EU's environmental policy and ESRS reporting requirements will evolve.The actual enforcement of the accuracy of carbon footprint reporting remains to be verified; therefore, such a study should be repeated.Practical implications: Poland is a country that has a lot to do in the field of environmental protection among the European Union countries.This will lead to remarkably high pressure and costs imposed on companies, increasing the potential threat of violations of ethical standards when preparing non-financial reporting regarding the impact of companies' activities and products on the natural environment.The problem for accountants is also the fear of the consequences of disclosing information, which indicates the negative impact of the activities of these entities on the natural environment.This is undoubtedly an area susceptible to unethical activities.Originality/value: The paper's originality lies in comparing carbon footprint reporting requirements with the ecological situation of Poland, among other European Union countries, as a source of potential irregularities in the reports of Polish companies.