Assessment of the scope of activities for sustainable development in the cement industry in Poland with the use of multi-dimensional comparative analysis

摘要

The article uses the linear ordering method, which falls under the multi-dimensional comparative analysis methods, to assess the scope of activities for sustainable development carried out by cement industry companies operating in Poland. This assessment was based on the structure of the synthetic measure [Q(i)], which included three diagnostic variables: (i) the scope of environmental and social activities communicated by the company, (ii) the number of published reports in CSRinfo, (iii) company size measured by its market share. The analysis allowed for the identification of leaders in the field of communicated activities that are part of the activities undertaken for sustainable development. They are primarily the largest entities of the cement industry in Poland, which are part of global capital groups.