Automation, data analytics, and artificial intelligence make it possible for organisations to deliver smart services, streamline logistics, and develop new business models.
However, as AI and digitalisation accelerate, organisations face growing challenges around data privacy, cybersecurity, and environmental impact — challenges that require clearer measurement and reporting. Many organisations struggle to identify and report these impacts due to the absence of consistent standards and the dispersion of digital-related requirements across multiple regulations. This has led to increased attention on corporate digital responsibility (CDR), a framework that supports organisations in aligning digital initiatives with ethical, social, and environmental standards. The framework builds on corporate social responsibility (CSR) principles and helps organisations systematically track and manage the impacts of digitalisation.
The research report, Corporate Digital Responsibility: Measuring and Reporting Digitalisation Practices in Polish Companies, examines both the growth and current gaps in how Poland’s largest organisations report on the impacts of digitalisation, offering insights for finance professionals on how to report on these practices effectively.
Digitalisation reporting in Poland: Progress and critical gaps
The study, led by Ewelina Zarzycka, PhD, FCCA, Associate Professor, Faculty of Management, University of Lodz, examined how large Polish public interest entities (PIEs) approach measuring and reporting on digitalisation practices within a corporate digital responsibility framework.
Research findings show there is progress in reporting.
Reporting on digitalisation topics increased between 2021 and 2023.
The share of companies discussing the role of digitalisation in their business model and strategy rose from 20% in 2021 to 49% in 2023.
Disclosures of digitalisation targets grew from 19% to 65% over the same period.
Reporting on digitalisation policies increased from 15% in 2021 to 68% in 2023.
Despite this progress, most disclosures still lacked depth, clarity, and meaningful evidence.
Many reports used terms like “digitalisation” or “IT transformation,” with little detail on the technologies that were implemented or any measurable progress. There was also insufficient evidence to support claims about due diligence or policy implementation, in turn undermining the credibility of these reports.
Measuring disclosure: The DrD index
The researchers developed the digitalisation-related disclosures (DrD) index, a diagnostic tool that measures how comprehensively companies address 13 key reporting areas. The DrD index evaluates the breadth of disclosures, but not their depth, quality, or actual impact.
Whilst the DrD index rose from 12% in 2021 to 40% in 2023, the overall level remains low. Only a handful of companies demonstrated thorough, high-quality reporting; most fell short, especially in areas like environmental and social impacts and the use of key performance indicators (KPIs). In 2023, only 20% of organisations disclosed KPIs that were relevant to digitalisation.
Differences in digital disclosure: Strengths and weaknesses across sectors
The retail sector had the highest level of disclosures, with a DrD index of 64%, followed by media and telecommunications (58%), financial services (58%), and the electronics and IT sector (42%). Companies within these sectors consistently incorporated digitalisation into their strategies and risk reporting, often highlighting ethical data practices and robust risk management.
According to the report, some sectors are better at incorporating digitalisation into their business models and corporate strategies. Companies in the media, telecommunications, retail, and financial sectors regularly discuss how digitalisation fits into their business plans and strategies. But in the electronics and IT sector, which could be expected to lead in these areas, less than 59% of companies actually report this information.
Company size also matters. Organisations with over 5,000 employees had the highest average DrD index (48%), indicating stronger reporting practices. Regardless of size, companies rarely reported on incentive systems for digitalisation, with only 1% reporting in 2023.
Insights and takeaways on reporting digitalisation practices
Integrating digitalisation into sustainability reporting is both a responsibility and a strategic advantage for organisations.
The study suggests practical steps that companies can take to strengthen reporting:
Developing measurable KPIs for digital initiatives (e.g., tracking energy usage or AI bias audits)
Embedding CDR in financial planning and investment appraisals
Aligning digitalisation disclosures with established frameworks like the EU’s Corporate Sustainability Reporting Directive (CSRD)
Strengthening internal controls and assurance processes for digital disclosures
Providing balanced, evidence-based reporting on both the positive and negative impacts of digitalisation
Whilst mandatory regulation is limited in Poland, voluntarily adopting frameworks can build trust and signal strong leadership and vision in responsible digital transformation.
Stepping up on transparency and integrating digitalisation with sustainability enables your organisations to better navigate risks, seize opportunities, and reinforce customer, client, and stakeholder trust. As digital expectations rise, organisations that report clearly and responsibly will set the pace for the next decade.
To dive deeper, read the full research report, Corporate Digital Responsibility: Measuring and Reporting Digitalisation Practices in Polish Companies.