ESG as a complementary tool for assessing the knowledge of contemporary sustainable organisations

摘要

The primary goal of the article is to identify the knowledge generated in ESG reporting (environmental, social, corporate governance) about contemporary economic organisations, often sustainable or eco-innovative ones [12] or [17]. The author indicates the relevance of the multidimensional knowledge that is acquired in ESG reporting. The value of this knowledge is justified not only in terms of the financial assessment of the organisation, but also in terms of non-financial assessment, aggregated knowledge, among other things, implemented in the rating methodology of eco-innovative sustainable business organisations. In the context of the structure of this article, an attempt has been made to answer 3 research questions, which are simultaneously research problems: 1) Is the activity of organisations already reporting activities in the ESG dimensions correlated with their mission, strategy, operational activities?; 2) Is the development of ESG organisations sustainable in all three dimensions E, S, G, or is their involvement, maturity in these dimensions still differentiated?; 3) What IT systems support ESG knowledge management processes, are RPA (Robotic Process Automation) tools, inference tools in expert systems or AI generators already used? The scientific discourse carried out in the above area refers to the results of the research conducted with the use of the survey questionnaire on "Evaluation of ESG reporting in the context of knowledge generation for sustainable organisations". The research results may not be dedicated only to companies that report or will report ESG indicators. The results are dedicated to all organizations that fit into the concept of sustainable development and strive to parameterize their activities.