Digital IT transformation in sustainable development reporting in Poland

Investments in the environment, society, and governance (ESG) have increased significantly, with the number of global assets managed sustainably more than doubled over the past decade. This trend is expected to continue until 2030. Such financial data is positive, but given the United Nations’ declaration of a “climate crisis” and “climate survival” in contemporary society, further acceleration of ESG investment growth is necessary. There has been a lot of negative feedback on ESG in recent years. The key message is that ESG frameworks and guidelines are not problematic; rather, the problem lies in practical decision-making in companies. The importance and obligation of reporting ESG activities is growing. The problem is not only the awareness of everyday activities but also IT and AI tools that can help entrepreneurs collect and report good practices. The aim of this article is to examine digital transformation and artificial intelligence in implementing sustainable development in companies in Poland. An attempt to identify opportunities and threats related to implementing and reporting sustainable development practices.