The study looked at the annual reports of all listed companies subject to the non-financial disclosure obligation in 2019. In accordance with the European Commission’s guidelines, the obligation applied to 151 companies listed on WSE. The content of the reports was analyzed from the perspective of 10 criteria. Three of them pertained to the companies’ policy or strategy regarding climate crisis management issues and identification of risks and opportunities associated with the climate change, and seven of them pertained to reporting on greenhouse gas emissions.
A “climate-aware” company knows the challenges associated with the climate change, has in place an appropriate policy and strategy to reduce its environmental impact, and diligently reports on greenhouse gas emissions. One can speak about “climate responsibility” only when the company actually reduces its environmental impact and is on the path towards reduction of its greenhouse gas emissions to zero.
The study has shown that the average score recorded by the 151 analyzed companies was 1.87 out of 10 points to be scored (increase from 1.03 points last year); some of the companies: MOL, LPP, LUG, JSW, CCC and Orange Polska, were awarded the title of a Climate-Aware Company, having scored results exceeding 70% of all points, while the best company scored 9.33 points (7.33 points last year). As many as 49 companies did not score even a fraction of a point (last year 66 companies scored 0 points) and the average result recorded by the companies in the 2019 study was 1.87 (out of 10) points and was 0.84 points higher than the year before.