Enhancing Corporate Sustainability: ESG Reporting and Employee Competence Development

Abstract

The increasing importance of ESG (Environmental, Social, and Governance) factors in corporate management has highlighted the need for specific employee competences. While previous studies have focused on external reporting, and the indication what elements should be reported (with no hints how to collect this information), this research shifts the focus to internal uses of ESG information, such as goal setting, performance evaluation, and management. The paper explores the key competences required by employees to successfully implement these internal processes. The authors present the research results on competences needed in individual enterprises (n=53) in Poland, in which ESG reporting is already required or will be required soon. By examining the competence sets necessary for navigating the complexities of ESG reporting, this study contributes to bridging the gap between theoretical knowledge and practical application in corporate sustainability endeavours. Through an investigation involving representatives from various sectors, including but not limited to, environmental advocacy, corporate governance, and social responsibility, this research identifies key competences relevant for ESG reporting and sustainability integration. By elucidating the intersection between employee competences and corporate sustainability objectives, this article offers valuable insights for organisational leaders, HR professionals, and policymakers aiming to foster a culture of sustainability within enterprises.