@article{piacik2026environmental,
  title = {Environmental Disclosures in European State Forest Enterprises:  A Comparative Analysis of Austria, Poland, and Sweden},
  author = {Joanna PIŁACIK},
  year = 2026,
  url = {https://ibimapublishing.com/p-articles/47MGT/2026/4720226/},
  journal = {Communications of International Proceedings},
  volume = 2026 (8),
  doi = doi.org/10.5171/2026.4720226,
  abstract = {The implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) has significantly increased the importance of structured sustainability reporting in the European Union, particularly in resource-intensive sectors such as forestry.
Despite the growing body of literature on ESG reporting, relatively little attention has been devoted to reporting practices in the forestry sector, especially in the context of ESRS implementation. This study addresses this gap by examining environmental disclosures in state-owned forest enterprises.
The aim of the study is to identify and assess the scope, structure, and ESRS alignment of environmental disclosures in the State Forest Enterprise in Poland (PGL Lasy Państwowe), using Sveaskog (Sweden) and Österreichische Bundesforste AG (Austria) as comparative benchmarks. The analysis focuses on ESRS E1 (climate), E4 (biodiversity), and E5 (resources).
The study employs a qualitative–quantitative content analysis of reports from 2022–2024. The findings reveal distinct reporting models: Sveaskog demonstrates a high level of integration between environmental and financial data, Österreichische Bundesforste emphasizes ecological indicators, while PGL LP provides detailed operational data but lacks systematic linkage to financial outcomes and ESRS structures.
The results indicate that improving comparability, standardization, and the integration of environmental and financial information is essential for aligning forestry sector reporting with ESRS requirements.},
  keywords = {sustainability reporting, ESRS, forest sector, environmental disclosures, ESG, State Forests},
  note = Article ID: 4720226
}