Implementation of ESG principles in the water supply sector in Poland: An empirical data analysis

Purpose: This study investigates the integration of ESG (Environmental, Social, Governance) principles into the water supply sector in Poland from 2021 to 2023. It explores the degree to which selected environmental and social indicators reflect strategic improvements aligned with sustainable infrastructure development and examines whether proxy indicators can be effectively used to infer governance quality in the absence of formal institutional data. Design/methodology/approach: The research employs a quantitative, analytical-comparative methodology, utilizing statistical data sourced from the Local Data Bank of Statistics Poland (BDL GUS). ESG-related indicators were categorized, standardized, and analyzed using descriptive statistics and time series analysis. The governance dimension was evaluated through proxy indicators derived from infrastructural and operational metrics. Findings: The study reveals consistent improvements in environmental efficiency and social accessibility within the sector, including reductions in water losses and network failures, alongside an expansion of infrastructure. Furthermore, the findings support the hypothesis that these developments are indicative of effective public governance, operational planning, and alignment with the objectives of SDG 6. Practical implication: The results offer policymakers and public utility managers a structured method to assess ESG compliance in data-constrained contexts. By demonstrating the feasibility of proxy-based governance evaluation, the study provides a model for extending ESG reporting frameworks to other sectors lacking institutional transparency. Originality/value: This work presents one of the first systematic ESG analyses of the Polish water supply sector using national public data. Its methodological innovation lies in applying governance proxies and interpreting ESG coherence across multiple dimensions. The study holds relevance for scholars, regulators, and infrastructure operators seeking to advance sustainable and accountable public service models.