Financial involvement of local government units in achieving environmental objectives of sustainable development in Poland

• Autorzy: Bąk Iwona , Budzeń Daniel , Kryk Barbara , Sobczyk Andrzej

Identyfikatory

DOI

10.34659/eis.2023.86.3.631

Warianty tytułu

PL

Zielone wydatki majątkowe jako wyraz zaangażowania w osiąganie celów środowiskowych rozwoju zrównoważonego przez JST w Polsce

• Języki publikacji: EN

Abstrakty

EN

Poland’s achievement of sustainable development goals, including environmental goals, requires substantial financial outlays and the necessity of incurring high expenditures by, among others, local government units (LGU). The article focuses on green investment expenditures incurred by LGU budgets. The aim is to identify and diagnose the spatial variation of these expenditures in the context of sustainable development goals and the new taxonomy for classifying economic activities as environmentally sustainable. The added value of the article is: first, to identify the structure of green investment expenditures of LGU according to the new EU taxonomy, which enables it to show their changes in the context of sustainable development goals, and second, to conduct a comprehensive comparative analysis of these expenditures, including all cities with county rights and municipalities, divided into urban, rural and urban-rural types in Poland into three periods: 2004-2006, 2007-2013 and 2014-2020. The study, carried out using the TOPSIS method, showed a wide variation in the level of green investment expenditures made from the budgets of local government units.

PL

Osiągnięcie przez Polskę celów rozwoju zrównoważonego, w tym środowiskowych, wymaga ogromnych nakładów finansowych i konieczności ponoszenia wysokich kosztów, m.in. przez jednostki samorządu terytorialnego (JST). W artykule skupiono się na zielonych wydatkach majątkowych dokonywanych z budżetów JST. Celem jest identyfikacja i diagnoza przestrzennego zróżnicowania tych wydatków w kontekście celów rozwoju zrównoważonego i nowej taksonomii klasyfikowania działalności gospodarczej jako zrównoważonej środowiskowo. Wartością dodaną artykułu jest: po pierwsze – zidentyfikowanie struktury zielonych wydatków majątkowych JST według nowej taksonomii UE, co umożliwia wskazanie ich zmian w kontekście celów rozwoju zrównoważonego, po drugie – przeprowadzenie kompleksowej analizy porównawczej tych wydatków z uwzględnieniem wszystkich miast na prawach powiatu oraz gmin, z podziałem na miejskie, wiejskie i miejsko-wiejskie w Polsce w trzech okresach: 2004-2006, 2007-2013 i 2014-2020. Badanie przeprowadzone metodą TOPSIS, wykazało duże zróżnicowanie poziomu zielonych wydatków majątkowych dokonywanych z budżetów JST.

Słowa kluczowe

EN

sustainable development; environmental goal; sustainable finance; green finance; green investment expenditures; local finance; TOPSIS method

PL

rozwój zrównoważony; cele środowiskowe; finanse zrównoważone; finanse zielone; zielone wydatki majątkowe; finanse lokalne; metoda TOPSIS

• Wydawca: Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Economics and Environment
• Rocznik: 2023
• Tom: No. 3
• Strony: 288--311
• Opis fizyczny: Bibliogr. 84 poz., tab.

Twórcy

autor

Bąk Iwona

• West Pomeranian University of Technology in Szczecin

• https://orcid.org/0000-0001-8959-7269

autor

Budzeń Daniel

• Gniezno College Milenium

• https://orcid.org/0000-0003-0895-6181

autor

Kryk Barbara

• University of Szczecin, Mickiewicza Street 64, 71-101 Szczecin, Poland

• https://orcid.org/0000-0003-1269-3142

autor

Sobczyk Andrzej

• West Pomeranian University of Technology in Szczecin

• https://orcid.org/0000-0002-3235-4407

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).