Legal Aspects of ESG Development in the Field of Poland’s Raw Material Policy Using the Example of the Geological and Mining Sector

Abstract

The challenges connected with energy transformation, and in particular the raw materials policy, require due care for the functioning of the sector in question, in compliance with the applicable laws. The creation of an adequate set of legal instruments, including the ESG reporting obligation, will foster the responsible development of the raw materials security sector, which will also contribute to a sustainable regional development model. The article analyzes the raw materials policy within the sustainable regional development system and legal regulations governing ESG reporting.