Search for a command to run...
<p>This study examines how multinational corporations (MNCs) integrate environmental and social responsibility principles, along with sound corporate governance, within different regulatory contexts, focusing on Poland and Albania. The study employs a mixed-methods design combining a quantitative Environmental, Social, and Governance (ESG) compliance assessment of six multinational and nationally dominant corporations (three operating in Poland and three in Albania) as the primary units of analysis, with a qualitative examination based on systematic document analysis of corporate reports, regulatory frameworks, and publicly available strategic and sustainability disclosures. The research also compared regulatory frameworks, institutional support, and practical ESG implementation in both countries. The results show that Poland demonstrates a high level of regulatory oversight, wide digital adoption, and active state involvement, achieving an overall ESG compliance score of 4.0. The country benefits from a developed nonfinancial reporting system, digital platforms for monitoring sustainability indicators, and mechanisms that promote responsible business conduct. In contrast, Albania scored 2.6, reflecting limited ESG structure, low transparency, and minimal digital integration. Many companies lack systematic sustainability planning, and managerial competence in ESG remains insufficient. Cross-country comparison highlighted several barriers, including weak regulatory harmonization, limited digital monitoring tools, and insufficient leadership accountability. The study proposes recommendations such as strengthening digital reporting, aligning national regulations with international standards, and enhancing government support.</p>