Corporate governance in the context of ESG issues in ICT companies in Poland – results of surveys

Purpose: This study aims to identify and assess the actions taken by ICT (Information and Communications Technology) companies in one area of ESG, namely corporate governance (CG). Design/methodology/approach: A CAWI (Computer-Assisted Web Interview) type survey method was used. The survey involved 39 organisations with Polish capital operating in the ICT sector. Companies from the SME sector predominated among the surveyed entities. Findings: The study revealed areas for improvement in the corporate governance mechanisms of companies in the ICT sector in Poland, which may decrease their ability to identify, assess and mitigate the risks of their operations, fulfil their reporting obligations, and gain the trust of their stakeholders. Research limitations/implications: A purposive selection of entities for the research was used. The research sample did not represent the ICT industry, so the conclusions only relate to the surveyed entities. Practical implications: the article shows what ICT companies should do to operate sustainably. It highlights the relevance and importance of the latest legislation on non-financial reporting. Social implications: Corporate governance activities are part of a company's ESG strategy. They have a significant impact on the environmental and social performance of entities. Originality/value: There needs to be more research in the literature on the corporate governance activities of ICT companies. This article fills that gap. Keywords: sustainable development, corporate governance, ICT sector, ESG. Category of the paper: Research paper.