Cele Zrównoważonego Rozwoju w sprawozdaniach zakładów ubezpieczeń w Polsce
Sustainable Development Goals in the reports of insurance companies in Poland

Summary/Abstract: Purpose: The article examines the types of Sustainable Development Goals (SDGs) presented in the reports of 28 insurance companies in Poland and assesses progress in their implementation. Methodology/approach: The research was divided into two stages. The first stage examined the scope of SDGs referred to by insurance companies in their annual reports for 2021 and 2022, establishing an indicator of commitment to SDGs reporting. The reports of insurance companies were analyzed in terms of the types of SDGs to which the insurance companies referred. In the second stage, indicators for measuring SDGs found in the reports were identified, based on the Polish set of SDGs indicators for business, developed as part of the 17 Goals Campaign in 2019. Findings: The SDGs most frequently referred to by insurance companies were often not reflected in the indicators used to assess their implementation. This means that insurance companies indicate SDGs but do not assess the extent of their implementation in the form of indicators. Research limitations/implications: The set of SDG indicators for business used in the study does not consider the specificity of insurance companies related to the scope and nature of their activities. This implies the need to develop an assessment tool dedicated only to insurance companies or to extend the one already in place. Originality/value: The examination of the reports of insurance companies, which are a group of important entities influencing the development and implementation of sustainable development, should be considered original. The novelty of the research is the identification of the types of SDGs presented in the reports of insurance companies, as well as the assessment of progress in their implementation through the use of a set of SDG indicators for business developed within the framework of the 17 Goals Campaign.

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