Abstract

Companies employ Environmental, Social, and Corporate Governance (ESG) reports to inform stakeholders on their activities and achievements regarding reducing carbon dioxide emissions and lowering electricity consumption. Whereas some frameworks for ESG reporting have been standardized, the capability to independently trace real actions undertaken leaves a lot to be desired. Despite the steady evolution of IT-powered analytics, the reliability of environmentally-targeted activity is still under threat due to the inability of translating publicity-targeted efforts into quantifiable measures. This short paper constitutes an attempt to lay foundations for backing up pro-ecological ESG statements with a realistic and validated action plan. To achieve this, a 3-cycled Participatory Action Research effort is being undertaken jointly with the staff of a Central European insurance group headquartered in Poland, EU. The paper outlines the research gap, the specific research design of the ongoing empirical study as well as the expected outcomes of the research endeavor.

Recommended Citation

Gawin, B., Winiarski, J., & Marcinkowski, B. (2022). Environmental, Social, and Corporate Governance. From Unascertainable Statements to Action Plan. In R. A. Buchmann, G. C. Silaghi, D. Bufnea, V. Niculescu, G. Czibula, C. Barry, M. Lang, H. Linger, & C. Schneider (Eds.), Information Systems Development: Artificial Intelligence for Information Systems Development and Operations (ISD2022 Proceedings). Cluj-Napoca, Romania: Babeș-Bolyai University.

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Environmental, Social, and Corporate Governance. From Unascertainable Statements to Action Plan

Companies employ Environmental, Social, and Corporate Governance (ESG) reports to inform stakeholders on their activities and achievements regarding reducing carbon dioxide emissions and lowering electricity consumption. Whereas some frameworks for ESG reporting have been standardized, the capability to independently trace real actions undertaken leaves a lot to be desired. Despite the steady evolution of IT-powered analytics, the reliability of environmentally-targeted activity is still under threat due to the inability of translating publicity-targeted efforts into quantifiable measures. This short paper constitutes an attempt to lay foundations for backing up pro-ecological ESG statements with a realistic and validated action plan. To achieve this, a 3-cycled Participatory Action Research effort is being undertaken jointly with the staff of a Central European insurance group headquartered in Poland, EU. The paper outlines the research gap, the specific research design of the ongoing empirical study as well as the expected outcomes of the research endeavor.