ESG a wyzwania dekarbonizacyjne przedsiębiorstw działających w Polsce

The purpose of the article is to assess to what extent decarbonisation poses an issue for companies operating in Poland. The paper begins with a description of the regulatory frame of ESG reporting which specifies regulatory requirements for companies. This is followed by an assessment of the pace of decarbonisation of companies based on available secondary data and identification of factors that determine the pace of adaptation of Polish companies to EU decarbonisation plans. The analysis shows that companies operating in Poland are not fully prepared for the ESG regulatory frame. Polish conditions may put companies in need of financial, infrastructural and educational support.