Eco-innovation in the implementation of ESG goals on the example of Polish listed companies

The article addresses the issue of companies' implementation of eco-innovations, which are part of the ESG activities they undertake. The main objective of the research was to present and evaluate the relationship between eco-innovation and the ability to achieve ESG goals in small, medium and large listed companies. In addition, an attempt was made to determine the type of eco-innovations most often implemented by these companies. Research methods included critical literature studies, desk research, mixed-mode CAT/CAWI on a sample of 140 companies, and selected statistical tests. The primary result from the research was to demonstrate the link between eco-innovation and ESG goals. Seventy-four percent of the companies surveyed were found to have such a relationship. With regard to the types of eco-innovations, product, organisational and marketing eco-innovations were implemented in all large companies, while small and medium-sized companies were dominated by product and marketing eco-innovations. The least involvement was found in the area of process eco-innovation. The results obtained highlight the need to expand the research to OTC companies and provide insights into the current state of the market regarding the role of eco-innovation in shaping ESG policies and actions.