Employees’ Perception of the Importance of Implementing Environmental, Social, and Governance Criteria in the Sustainability Report at a Shipyard

Abstract

The research in this paper aims to analyze the perception and degree of involvement of employees from a Romanian shipyard in the process of preparing sustainability reports, with a focus on the integration of ESG criteria into organizational performance. The motivation for this study is to understand how directly productive employees within a shipyard see the usefulness of improving sustainability performance by integrating ESG criteria. To conduct this research, the authors used a survey-based analysis method, which was carried out using a questionnaire. This was sent online to target employees, and the defined hypotheses were validated based on the results obtained using IBM SPSS Statistics 22 statistical analysis software. The statistical results have shown that the employees in the analyzed departments perceive the importance of measuring, monitoring, and reporting sustainability performance in the company’s value chain. The originality of the work lies in the fact that this is the first study of its kind to be carried out within a shipyard in our country, with direct implications for the development of future sustainability reports.