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SCIENCE ARTICLE
ESG in the public sector
Bogusław Wacławik 1
,
 
Krzysztof Surówka 1
,
 
Łukasz Popławski 1
 
 
 
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1
, Poland
 
These authors had equal contribution to this work
 
 
Submission date: 2025-02-24
 
 
Final revision date: 2025-03-19
 
 
Acceptance date: 2025-06-06
 
 
Online publication date: 2025-07-16
 
 
Publication date: 2025-07-16
 
 
Corresponding author
Bogusław Wacławik   

Department of Financial Accounting, Cracow University of Economics, Poland
 
 
Management 2025;(1):767-783
DOI: https://doi.org/10.58691/man/205999
 
 
Article (PDF)
References (33)
 
KEYWORDS
ESG
non-financial disclosure
public sector
 
JEL CLASSIFICATION CODES
Q5 Environmental Economics
 
TOPICS
Public management
Economics of sustainable development
 
ABSTRACT
Research background and purpose:
The article aims to draw attention to ESG issues in the public sector.

Design/methodology/approach:
Analysis of the relevant literature, legal acts, ESG research in the public sector

Findings:
The considerations presented, but also the literature review presented in the field of ESG research in the public sector, indicate that the public sector, on the one hand, is beginning to implement ESG into its activities, and on the other hand, this sector also faces significant challenges in the future. According to the authors, ESG activities should be further intensified.

Value added and limitations:
The article introduces the reader to ESG in the public sector, pointing out the most important issues that require attention.
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