Supply Chains of the Banks in Poland Based on EU Sustainability Reporting Standards: A Review of the Data-Driven Potential

The disclosure of value chains—particularly supply chains—in the European Union (EU) banking sector represents an emerging area of sustainability research. Triggered by the 2024 enforcement of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRSs), EU-listed banks are now required to report on value chain impacts as part of their sustainability disclosures. This regulatory shift has positioned value chain transparency as a key element in double materiality assessments. This study explores the data-driven potential within commercial banks’ supply chains, focusing on the Polish financial sector as a case study. The methodology combines a literature review with a case study analysis supported by a comparative analysis using the Sustainability Accounting Standards Board (SASB) Materiality Navigator tool. The findings indicate that banks currently do not consider upstream supply chain issues—such as data security, privacy, or systemic risk—as material, despite their relevance. However, by extending materiality considerations to upstream processes, the analysis uncovers significant data-driven opportunities related to supply chain transparency. This research contributes early empirical insights into how banks might develop value chain disclosures to understand accountability and data-driven potential better, offering implications for both academic inquiry and practice.