ABSTRACT
The purpose of this chapter is to present the results of our empirical research, i.e. to establish the impact of the COVID-19 pandemic on changes in the risk management maturity of the examined companies. We present the results of our analyses of the model’s attributes in the case of which, in each of the studied sectors, the changes observed between 2018 and 2020 were so significant that they were reflected in their respective averaged (sectoral) scores. We looked for manifestations of the observed changes in the documentation of the examined companies (financial statements and management reports, reports on capital adequacy as well as other information and disclosures subject to obligatory announcement by entities listed on the Warsaw Stock Exchange, non-financial information statements, corporate governance statements, integrated reports or sustainability reports). The quotations from such source documents evidencing the aforementioned changes relating to the individual attributes were subjected to a qualitative content analysis using coding. The results of the analysis constitute the final part of the chapter. On this basis, we were able to formulate conclusions concerning the impact of the pandemic on changes within the individual attributes of our risk management maturity model, indicating, among other things, the contextual factors responsible for these changes, the essence of these changes, the actors involved in the changes and the responses of the analysed enterprises to these changes.
