PERCEPTION OF ESG STANDARDS IMPLEMENTATION IN Polish SMEs-PILOT STUDY

This article analyses the perception of the implementation of ESG (environmental, social and corporate governance) standards based on a pilot study among Polish companies with a particular focus on SMEs.In the context of the implementation of the CSRD, the study assesses SMEs' awareness, readiness, and challenges to comply with sustainability reporting requirements.The pilot study covered key areas such as awareness of ESG standards, barriers to implementation, management, and employee engagement, and use of technology to support the reporting process.The results indicate varying levels of ESG knowledge and difficulties in implementation, including financial barriers, lack of knowledge, and appropriate technology tools.Resistance to change due to, among other things, lack of knowledge was shown to negatively affect perceptions of ESG.The article highlights the importance of factors that motivate SMEs to implement ESG and the need for support from public institutions and the consultancy sector.Proposed recommendations include education, additional funding, standardisation of tools, and automation of reporting.The study provides practical lessons for companies and policy makers, contributing to a better understanding of the dynamics of ESG implementation in SMEs and setting new directions for research on sustainable management.