Abstract
The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Polish and foreign literature and research using the case study method. The article presents examples of environmental, social and governance (ESG) activities reported by selected commercial banks in Poland in a case study. ESG activities are reported separately and presented as part of annual reports. Many of the banks’ activities presented in the survey can serve as a model for others, as not all banks have a clearly written ESG strategy. A positive effect of reporting ESG activities is the clarification of indicators, such as reducing greenhouse gas emissions, eliminating exposure to the extractive sector or increasing “green” financing. This article can contribute to showing role models for banks in three areas, i.e., environmental, social and corporate governance. As a result, the authors tried to propose solutions where sector organisations could compare themselves in non-financial areas.