Assessing Corporate Decarbonization Maturity in Poland: Evidence from the Decarbonization Index of the Polish Economy (IDPG)

The decarbonisation of the economy has become one of the key challenges of sustainable development and energy transition, particularly in countries with a high dependence on fossil fuels. Although numerous studies evaluate decarbonisation using environmental indicators, relatively little attention has been paid to assessing the organisational maturity of enterprises and the dynamics of their climate transition. This study aims to assess the maturity of decarbonization processes in Polish enterprises using the Polish Economy Decarbonization Index (IDPG). The research is based on secondary analysis of data from four consecutive editions of the IDPG reports covering the years 2023–2025. To extend the analytical potential of the index, the study applies a multidimensional maturity assessment and proposes a two-dimensional decarbonisation maturity matrix combining the current maturity level with the change intensity across seven key dimensions. The results indicate that decarbonisation has become firmly embedded in corporate business strategies, while employee engagement, business environment pressure and carbon footprint management represent mature dimensions of climate transition. In contrast, public institutional support and regulatory requirements are undergoing the most intensive changes, whereas capital expenditures remain the principal barrier limiting the pace of corporate decarbonisation. The main contribution of this study is the development of a two-dimensional analytical framework that combines current maturity and change intensity and enables the identification of transformational leaders, emerging areas, established areas, and dimensions requiring additional support. The study is supplemented with examples of decarbonization initiatives implemented by selected companies in the Polish fuel and energy sector. The case evidence does not demonstrate that the companies participated in the IDPG surveys or represent the entire Polish energy sector. These serve only as illustrative cases demonstrating their activities’ alignment with the IDPG study results. The study contributes to the literature by extending existing decarbonisation assessment approaches beyond emission-based indicators and offering a practical framework for monitoring corporate climate transition.