Enterprise Environmental Transparency and ESG Implementation

The aim of this article is to describe the transparency of enterprises regarding their environmental impacts in the context of ESG implementation. The research was conducted through a quantitative questionnaire survey at the enterprise level. In total, 78 valid responses were collected across various sectors, providing a diverse empirical basis. The study is structured around three research questions: (1) How do enterprises approach transparent monitoring of their environmental impacts? (2) What is the effect of having a clearly defined strategy for reducing the environmental impacts of enterprises’ activities on transparent monitoring of environmental impacts? (3) What is the effect of the perceived barriers to ESG implementation on transparent monitoring of environmental impacts? The findings contribute to a better understanding of the relationship between the level of transparency in monitoring and communicating environmental impacts and selected variables such as enterprise size, environmental impact reduction strategies, and perceptions of barriers to ESG implementation.