ESG as a Strategic Management Tool: Evidence from Enterprises Operating in Poland

This study aimed to assess the role of ESG in management processes and strategic decision-making in enterprises operating in Poland, with particular emphasis on the relationship between the strategic use of ESG and its regulatory and reporting function. The research was based on an original survey questionnaire completed by 154 respondents representing enterprises with diverse business profiles. The analysis covered selected managerial dimensions of ESG, including ESG strategic integration, measurement and reporting, regulatory pressure, top management engagement, accountability structures, CSRD readiness, perceived ESG maturity, implementation benefits, and barriers. The results showed that ESG was often associated with strategy, reputation, and regulatory compliance; however, the level of formalization remained uneven. The greatest challenges concerned CSRD readiness, ESG indicator monitoring, accountability structures, and resource and competence constraints. The study contributes by showing a gap between declared ESG strategic integration and formalized ESG management mechanisms. CSRD readiness and ESG KPI monitoring were identified as key bottlenecks in this process. The findings indicate that the strategic role of ESG was associated not only with declarations, but also with management commitment, formal governance mechanisms, and the use of ESG data in decision-making processes.