The banking sector currently operates under conditions of intense regulatory, technological, and social change, which are significantly redefining the role of financial institutions in the economy. Growing stakeholder expectations and regulatory pressure mean that banks' responsibility extends beyond traditionally understood financial goals and also encompasses environmental, social, and corporate governance aspects. In this context, sustainability reporting, particularly ESG reporting, has become a key tool for banks' communication with their stakeholders and an element of their risk management system and strategy. Implementing ESG standards requires financial institutions not only to increase transparency but also to thoroughly analyze the impact of their operations on the environment and integrate nonfinancial factors into their decision-making processes. As financial intermediaries and entities responsible for capital allocation, banks have a significant influence on shaping the direction of economic development consistent with the principles of sustainable development. Consequently, incorporating ESG criteria into decision-making processes is becoming an essential element of risk assessment, credit policy, and long-term strategic planning. The aim of this study is to identify and analyze the impact of ESG reporting obligations on decision-making processes at the analyzed commercial bank. Particular attention was paid to changes in the management structure, risk assessment methodology, credit policy, and business strategy of the bank. The analysis focused on assessing how ESG reporting requirements impact the institution's strategic priorities and what management mechanisms are implemented to effectively integrate sustainable development principles into daily operational practices. The study was conducted based on an analysis of the bank's ESG reports for 2022–2024, which enabled the identification of trends in change and the assessment of the maturity of the implemented solutions.
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