International ESG Perspectives
The concept of Environmental, Social, and Governance (ESG) Criteria was first introduced in a report by the United Nations in 2004. It addressed the need for universal criteria that would allow investors, analysts, and other stakeholders to assess the financial and non-financial attractiveness of companies. Since then, the integration of environmental, social, and governance factors has gained significance as one of the most credible and widely used indicators of socially, ecologically, and responsibly managed and invested activities worldwide. This monograph focuses on the integration of the ESG Criteria in Poland and comparing this local market with global, and in particular European, markets. It presents the development of the ESG concept and discusses the key challenges of its implementation in management, investment, and non-financial reporting.
The conclusions and recommendations of this book point to the need for further development and adaptation of ESG strategies in Poland, taking into account the dynamic regulatory and market changes in the international arena. It will be of great interest to scholars and students of sustainability, international business and sustainable finance.
Karolina Łudzińska is an Assistant Professor in the Faculty of Management at the University of Warsaw, Poland, and serves as the equality plenipotentiary. Her research interests lie in Corporate Social Responsibility, ESG, sustainable development challenges, and executive education. She leads the EIT Food Learning Services project under the Horizon Europe Program on behalf of the University of Warsaw. Prior to her academic career, she worked in the private sector as a Marketing Director.
