Environmental issues and digital transformation in sustainability reporting in enterprises in Poland

Purpose: The aim of this study is to evaluate the sustainability reporting practices of Polish companies. Methodology: A literature review methodology was employed, utilising a structured and transparent approach based on narrative analysis. The literature search was conducted using two major scientific databases: Scopus and Web of Science, widely recognised as a comprehensive source of peer-reviewed research in various fields. Additionally, the analysis included reports from companies listed in the WIG-ESG index that have prepared sustainability reports. Findings: There is historical diversity in reporting standards. Insufficient data comparability hinders the assessment and comparison of companies from an ESG perspective. At least several technological levels of IT solutions can be distinguished. IT tools are emerging. Adoption of fully advanced solutions, automation, integration, and advanced analytics remains limited. Research Limitations: Conceptual analysis without empirical measurement of implemented solutions. Companies demonstrate a lack of transparency, and many are reluctant to disclose information about the IT tools they use to support non-financial reporting. This limits the ability to obtain a complete picture of the actual state of affairs and compare practices across organisations. The conclusions are theoretical in nature and require further empirical verification in future research. Practical implications: The analysis results indicate a need to increase awareness and transparency regarding the use of IT technologies in the non-financial reporting process. Originality: The aim of the study is to identify IT platforms available on the Polish market that support non-financial reporting. The presented solutions are new, are still largely being tested, and their application in business practice is only just emerging. The analysis conducted in this study attempts to fill this cognitive gap and may serve as a starting point for further empirical research in this area.