Environmental Safety in ESG Reporting

The concept of environmental safety has become an integral part of contemporary discussions on corporate sustainability and related regulatory frameworks, such as the CSRD directive and its ESRS standards. They have significantly expanded corporate responsibility for environmental risk management and transparency. Within the evolving framework of ESG reporting, environmental safety reflects not only compliance with regulations but also a broader commitment to responsible, transparent management of environmental impacts. From a systemic perspective, ESRS standards operationalize environmental safety at company level. Thus, the article investigates the compliance of companies’ reports - relating solely to the environmental dimension of ESG reporting - with the new ESRS standards, which may reflect the level of environmental safety within companies. The findings may prove valuable for small and medium-sized enterprises that will become subject to reporting obligations in the coming years.