MAPPING GREEN HUMAN RESOURCE MANAGEMENT PRACTICES IN LATVIAN ENTERPRISES: INSIGHTS FOR SUSTAINABLE GOVERNANCE AND ESG REPORTING

Abstract

Achieving sustainability goals has become a key priority in today’s business environment, encouraging companies to reassess their internal governance mechanisms and develop new functions that support long-term value creation. One increasingly emphasized aspect of sustainable governance is Green Human Resource Management (GHRM), which refers to the strategic integration of environmental and sustainability principles into human resource practices. At the same time, the European Union’s new regulatory framework for sustainability reporting — particularly the Corporate Sustainability Reporting Directive (CSRD) — calls on companies to systematically disclose their performance in environmental, social, and governance (ESG) areas. As a result, GHRM is being recognized not only as a managerial innovation but also as an essential component in preparing comprehensive sustainability reports.

Although the theoretical foundation and potential benefits of GHRM have been widely discussed in international academic literature, its practical implementation in Latvian enterprises remains underexplored. Existing research tends to focus on higher education institutions or public sector organizations, while the private business sector has received significantly less empirical attention.