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1

Benefits and limitations related to the application of the REACH regulation for mining explosives

Harat Andrzej

Zeszyty Naukowe SGSP / Szkoła Główna Służby Pożarniczej

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2023

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Nr 87

67--84

EN

The article outlines practical implications associated with the development and implementation of the REACH regulation. Following the introduction of this legal act, the system for managing the safety of chemical substances throughout the European Union has been harmonised and based on the principles of registration, evaluation and authorisation. These rules apply to all types of substances, preparations and products available on the market. Their importance in reducing the environmental impact of hazardous substances, including explosives, should be considered particularly important. The study inter alia analyses the advantages of applying the REACH system to mining explosives (dynamites and emulsion explosives), including in particular a comprehensive analysis of the environmental effects of the use of this type of substances, carried out according to unified criteria specified in the provisions of the regulation. On the other hand, the major drawback of the adopted regulations is the failure to take into account the conditions associated with the safety of the working environment in the discussed legal act.

PL

W artykule przedstawiono praktyczne konsekwencje związane z opracowaniem i wdrożeniem regulacji rozporządzenia REACH. W następstwie wprowadzenia tego aktu prawnego nastąpiło ujednolicenie systemu zarządzania bezpieczeństwem substancji chemicznych na obszarze całej Unii Europejskiej i oparcie go na zasadach rejestracji, oceny i udzielania zezwoleń. Zasady te odnoszą się do wszelkiego rodzaju substancji, preparatów i wyrobów znajdujących się w obrocie handlowym. Za szczególnie istotne należy uznać ich znaczenie w zakresie ograniczenia środowiskowych oddziaływań substancji niebezpiecznych, do których zalicza się materiały wybuchowe. W ramach rozważań podjętych w pracy analizie poddano zalety zastosowania systemu REACH względem górniczych materiałów wybuchowych (dynamitów i materiałów wybuchowych emulsyjnych), do których zaliczyć należy w szczególności kompleksową analizę skutków środowiskowych zastosowania tego rodzaju substancji prowadzoną wedle ujednoliconych kryteriów ustalonych poprzez przepisy rozporządzenia. Z kolei na najistotniejszą wadę przyjętych regulacji uznać należy nie uwzględnienie w ramach omawianego aktu prawnego uwarunkowań związanych z bezpieczeństwem środowiska pracy.

2

Green supplier development in supply chain – practical application

Sosnowski Piotr C.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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z. 172

555--568

EN

Purpose: Reducing negative environmental impacts attracts a lot of attention among company managers around the world, which is related not only to fostering the idea of sustainable development, but also introducing the concept of circular economy. It includes sourcing and purchasing managers that are responsible for the cooperation with suppliers. One of the concepts related to this kind of cooperation is Green Supplier Development (GSD). The purpose of this article is to determine the scope of implementation of the GSD concept in production companies operating in Poland. Design/methodology/approach: The author adopted mixed research design approach. The research methods used in this study are the systematic literature review and a survey conducted using the Computer-Aided Telephone Interview technique (CATI). The reviewed literature is directly related to the concepts of GSD and green supplier evaluation that can be used to select suppliers for GSD programs. The empirical study focuses on the practical aspects of GSD implementation. Findings: The results concern the scope of implementation of the GSD concept, including company involvement in GSD programs, conducting GSD activities, and selecting suppliers for collaboration in the area of GSD. Furthermore, conducting GSD activities might be seen as a part of the cycle that might result in continuous improvement of environmental performance and continuous reducing of the negative environmental impact. Practical implications: The main implication for business is related to the participation in GSD programs. If only the minority of companies in the sectors studied participate in such programs, then this kind of participation might be a source of competitive advantage. Social implications: The main implication for government is related to facilitating possibilities of organising or participating in GSD programs or conducting GSD activities, such as tax reliefs for companies investing in this kind of operation. Originality/value: The originality of this paper lies in determining the scope of implementation of GSD concept and using GSD practices in Poland.

3

Corporate environmental management with digital transformation : theory and applications

Liu Wei, Tsai Sang-Bing, Wu Chia-Huei, Shao Xuefeng, Wacławek Maria

Ecological Chemistry and Engineering. S

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2023

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Vol. 30, nr 2

155--157

4

Corporate environmental management in the context of digital transformation

Liu Wei, Wu Chia-Huei, Tsai Sang-Bing, Shao Xuefeng, Wacławek Maria

Ecological Chemistry and Engineering. S

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2023

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Vol. 30, nr 1

91--92

EN

Managers and the market place a higher importance on environmental management of businesses as sustainable development becomes the focus of attention. At the same time, the digital economy has become the most dynamic and emerging mode of economic development, driving future business trends and technological innovations. This special issue of Ecological Chemistry and Engineering S (ECE S) collects 6 articles focusing on the challenges and problems in the digital transformation and corporate environment management, which aims to share and discuss the recent advances and future trends of theory and application in academia, and to bring practical implications and experience in industry developers.

5

Expectations of industrial enterprises towards suppliers related to management of quality, environment and occupational health and safety systems

Urbaniak Maciej, Zimon Dominik, Madzik Peter

Archives of Transport

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2023

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Vol. 65, iss. 1

87--104

EN

The aim of the article is to present the expectations of industrial enterprises towards suppliers related to quality, environment, occupational health and safety management systems (QEOH &SMS). The article presents the results of empirical research conducted in 151 companies operating on the Polish B2B market. The study was commissioned to a specialised research agency that conducted a targeted selection of companies registered in the Bisnode database, which is a business directory search platform. The expectations of production companies towards their suppliers regarding the implementation of QEOH&SMS were assigned a rank on a scale from one (the least important criterion) to five (the most significant). The methodological apparatus in this study was set so that it was possible to fulfil the research goal based on empirical data. A questionnaire was used to verify the characteristics of the operational process after the implementation of particular managerial systems. This article examines the relationship between the requirements for suppliers and the implementation of management systems by manufacturing companies. The results of the conducted research indicate that expectations of industrial enterprises towards suppliers related to QEOH&SMS are strongly focused on their development. Research shows that companies that adhere to the requirements of standardised management systems have a greater requirement for suppliers than companies that do not implement QEOH & SM requirements. In particular, the implementation of quality and environmental management systems by the surveyed organisations translates into increased requirements for suppliers. The article contributes to the existing scientific literature by analysing the impact of the implementation of individual management systems on the expectations towards suppliers. This study shows which of the 18 examined aspects are particularly important for manufacturing companies. Additionally, the expectations towards suppliers were classified into four groups (Corrective, Preventive, Improvement, Innovation).

6

Influence of process parameters in removing wastewater impurities via progressive freeze crystallization

Mazzam A.A., Hamizlan H.A., Jamal Ikhsan I.Z.A.I., Bakar M.N.F., Ab Hamid F.H.

Archives of Materials Science and Engineering

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2023

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Vol. 119, nr 2

56--61

EN

Purpose: The research aims to investigate the effect of the process parameter of progressive freeze concentration to eliminate tricholorophenol in wastewater. Design/methodology/approach: A stainless steel crystallizer was used throughout the experiment. Simulated wastewater containing trichlorophenol (TCP) was used as a sample solution, and ethylene glycol was utilized as a coolant to induce the heat transfer at a very low temperature. Progressive freeze crystallization (PFC) is an approach to purify water by implementing the fundamental concept of difference freezing point. In short, the PFC system produces ice-crystal layer by layer on a cooled surface until it forms a large and single-crystal block, leaving the impurities in the mother liquor. Findings: It is established that operating time and initial concentration influence the PFC performance. The findings show that the intermediate operating time gave the highest removal of TCP in wastewater. Meanwhile, for the effect of initial concentration, it was discovered that the lowest initial concentration resulted in the best TCP reduction with high purity of the water was obtained. Research limitations/implications: The results can be complemented by studies of the effect of coolant temperature and solution movement. These two parameters are believed to potentially improve the PFC performance. Practical implications: The findings can be implemented to select the optimal operating condition to treat the wastewater, especially in the industrial area with hazardous TCP. Originality/value: The obtained results testify to the predominant influence of operating time and initial concentration on the PFC performance in eliminating TCP in wastewater.

7

State of the art review on air quality monitoring

Dziadak Bogdan, Jóśko Adam, Makowski Łukasz, Michalski Andrzej, Watral Zbigniew

Przegląd Elektrotechniczny

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2022

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R. 98, nr 7

1--10

EN

This article gives a broad overview of common air pollutants mainly occurring in metropolitan environments. Starting from volatile organic compounds (VOCs) and ending with particles matter concentration (PM). The main characteristics of air pollutants and areas of occurrence are discussed. Special attention was given to the acceptable ranges of occurring contaminants by discussing the main EU/WHO normative recommendations. The main area of review of the state of the art in air pollution monitoring was limited to the last few years. The shown direction of development of modern measurement systems towards low-cost sensors working in the structures of the Internet of Things reflects the latest development trends in monitoring of climatic parameters.

PL

W artykule przedstawiono szeroki przegląd zanieczyszczeń powietrza występujących głównie w środowiskach miejskich. Począwszy od lotnych związków organicznych (LZO), a skończywszy na stężeniu cząstek stałych (PM). Omówiono główne cechy zanieczyszczeń powietrza i obszary ich występowania. Szczególną uwagę zwrócono na dopuszczalne zakresy występujących zanieczyszczeń, omawiając główne zalecenia normatywne UE/WHO. Główny obszar przeglądu stanu wiedzy w zakresie monitoringu zanieczyszczeń powietrza ograniczono do ostatnich kilku lat. Wskazany kierunek rozwoju nowoczesnych systemów pomiarowych w kierunku tanich czujników pracujących w strukturach Internetu Rzeczy odzwierciedla najnowsze trendy rozwojowe w monitorowaniu parametrów klimatycznych.

8

Systematic Review on Urban Ecosystem Services in South-East Asia: Asean Countries

Rosehan Nur Shazwanie, Abas Azlan, Aiyub Kadaruddin

Problemy Ekorozwoju

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2022

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Vol. 17, nr 1

257--266

EN

Urban ecosystem services refer to all the benefits of nature especially to the urban community and economy for maintaining human well-being. This concept links to the economic, community and environmental aspects and shows how nature conservation is important for human and economic principles. However, the view of urban ecosystem services assessment based on essential categories with current urban development is provided. So, this paper reviews the aim to analyze the types and assessing the categories of urban ecosystem services and the methodological used in ASEAN countries. Furthermore, understanding studies about urban ecosystem services are important in long-term studies for monitoring purpose. As a result, 8 out of 10 ASEAN countries excluding Laos and Brunei have studied urban ecosystem services. In this context, the result also shows the most studies specify the significance of the ecosystem services given by the urban as regulating (waste absorption, climate regulation, water purification, flood regulation, and disease control) and followed by cultural (tranquility, social relations, and recreation). Thus, exploring urban ecosystem interaction in current ASEAN countries may have added benefits in terms of improving the urban ecosystem services to streamline the urban area planning. Finally, we conclude that all the ASEAN countries should play an important role to make sure the countries maintain sustainable and more livable with the right policies and guidelines like can fit in Paris Agreement especially in Climate Strategies and plans.

XX

Usługi ekosystemów miejskich odnoszą się do wszystkich korzyści płynących z natury, zwłaszcza dla społeczności miejskiej i gospodarki, wspomagając utrzymanie ludzkiego dobrostanu. Ta koncepcja łączy się z aspektami ekonomicznymi, społecznymi i środowiskowymi oraz pokazuje, jak ważna jest ochrona przyrody dla ludzi i ekonomii. Dokonano oceny usług ekosystemów miejskich w oparciu o podstawowe kategorie przy obecnym rozwoju miast. Dokonano przeglądu celów analizy rodzajów i oceny kategorii usług ekosystemów miejskich oraz metodologii stosowanych w krajach ASEAN. Należy podkreślić, że zrozumienie badań dotyczących usług ekosystemów miejskich jest ważne w długoterminowej perspektywie, do celów monitorowania. Okazuje się, żee 8 na 10 krajów ASEAN, z wyjątkiem Laosu i Brunei, zbadało usługi ekosystemów miejskich. Większość badań określa znaczenie usług ekosystemowych świadczonych przez miasto jako regulujących (pochłanianie odpadów, regulacja klimatu, oczyszczanie wody, regulacja przeciwpowodziowa i kontrola chorób), a następnie kulturowych (spokój, relacje społeczne i rekreacja). W związku z tym badanie interakcji ekosystemów miejskich w obecnych krajach ASEAN może przynieść dodatkowe korzyści w postaci poprawy usług ekosystemów miejskich w celu usprawnienia planowania obszarów miejskich. Wszystkie kraje ASEAN powinny odgrywać ważną rolę w zapewnieniu, że kraje te wspierają zrównoważony rozwój i będą bardziej przyjazne do życia dzięki odpowiednim politykom i wytycznym, takim jak mogą zmieścić się w Porozumieniu Paryskim, zwłaszcza w strategiach i planach klimatycznych.

9

Corporate environmental management and sustainable operation : theory and application

Liu Wei, Tsai Sang-Bing, Wu Chia-Huei, Shao Xue-Feng, Wacławek Maria

Ecological Chemistry and Engineering. S

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2022

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Vol. 29, nr 3

283--285

10

Ecological analysis of selected stages of the food packaging production process

Bałdowska-Witos Patrycja, Idzikowski Adam

System Safety : Human - Technical Facility - Environment

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2021

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Vol. 3, nr 1

152--161

EN

Eco-efficiency is a new concept of environmental analysis seeking to improve products, processes and manufacturing materials. The eco-efficiency analysis gives the opportunity to find the most effective solution with the lowest environmental burden in the bottle forming process. For this purpose, the LCA (Life Cycle Assessment) technique of environmental management was used to evaluate selected stages of the bottle forming process. The analysis was carried out using the Eco Indicator 99 method using the SimaPro software.

11

Systematic Review on Ecosystem Services (ES) of Ecotourism in South-East Asia (ASEAN)

Abas Azlan, Aiyub Kadaruddin, Idris Nor Azizan

Problemy Ekorozwoju

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2021

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Vol. 16, nr 1

113--122

EN

Ecotourism ecosystem services can rarely been identified specifically in detail. Hence, little is known about interactions and relationship between ecotourism and its services. We have chosen South-East Asia (ASEAN) as our case studies because of its multi-diverse ecotourism ecosystem. We conducted a systematic review of studies that aim to understand the relationship and interaction between the ecotourism ecosystem and its services to summarize research from this emerging topic and to identify the patterns for ecotourism ecosystem services in ASEAN from different case studies. The results show that 7 out 10 ASEAN countries have studied on ecotourism ecosystem services. Most studies indicated the importance of the services provided by the ecotourism sector as cultural (aesthetic, scientific research and recreational) and supporting (habitat conservation). Our review also found some limitations of this study: first, no data gathered from 3 countries (Brunei Darussalam, Vietnam and Myanmar) and second, the study only focused on monetary methods (WTP etc.) and third, calls for more studies and comparative studies to identify services provided by ecotourism sector in ASEAN. Finally, we discuss how our review fits into the Pakse Declaration 2016 and policy development to address climate change.

PL

Trudno szczegółowo określić usługi pełnione przez ekosystemy ekoturystyczne. Niewiele więc wiadomo na temat interakcji i związków między ekoturystyką a jej usługami. W naszych badaniach wybraliśmy kraje Azji Południowo-Wschodniej (ASEAN), ze względu na ich różnorodny ekosystem ekoturystyczny. Przeprowadziliśmy systematyczny przegląd, który miał na celu zrozumienie relacji i interakcji między ekosystemem ekoturystycznym i ich usługami, aby zidentyfikować wzorce usług ekosystemów ekoturystycznych w ASEAN na podstawie różnych studiów przypadku. Wyniki pokazują, że 7 na 10 krajów ASEAN przeprowadziło badania dotyczące ekoturystycznych usług ekosystemowych. Większość badań wskazywała na znaczenie usług świadczonych przez sektor ekoturystyki jako kulturowych (estetycznych, naukowo-badawczych i rekreacyjnych) oraz wspierających (ochrona siedlisk). W naszym przeglądzie występują także pewne ograniczenia. Po pierwsze, brak danych z 3 krajów (Brunei Darussalam, Wietnam i Mjanma). Po drugie, badanie dotyczyło tylko metod pieniężnych (WTP itp.). Po trzecie, przeprowadzone badania sugerują konieczność prowadzenia dalszych prac porównawcze w celu określenia usług świadczonych przez sektor ekoturystyki w ASEAN. Na koniec omawiamy, w jaki sposób nasz przegląd wpisuje się w Deklarację Pakse z 2016 r. i rozwój polityki dotyczącej zmian klimatycznych.

12

Zakres zastosowania rozporządzenia REACH dla zeolitów

Adamczyk Zdzisław, Harat Andrzej

Polish Journal of Materials and Environmental Engineering

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2021

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Vol. 2 (22)

24--29

EN

REACH is an European Community regulation, which aims to improve the protection of hu-man health and the environment from the risks that can be posed by chemicals. All chemical substances within the European Community (EC) territory in quantities of more than 1 Mg P.A. have to be registered by manufactures or importers, which have to submit to ECHA dossiers about each substance. The last mentioned refers to both natural as well as synthet-ic substances. Good example of this type of substances are zeolites. This paper presents the aspects of REACH regulation in case of zeolites production. Zeolites are crystalline, micro porous, hydrated aluminosilicates that are built from an infinite-ly extending three dimensional network of [SiO4]4- and [AlO4]5- tetrahedral linked to each oth-er by the sharing of oxygen atoms. Zeolites, thanks to their sorptive and ion-exchange prop-erties, have a great potential in their application e.g. water and wastewater treatment (re-moval of ammonium ions, heavy metals, oil-derivative contaminants, radioactive com-pounds), adsorption processes etc. Zeolites are natural minerals (chabazite, phillipsite, mor-denite, clinoptilolite) but majority of zeolites used commercially are produced in synthetic processes. Natural zeolites are a substance within the meaning of REACH regulation as a consequence of mentioned substance definition given in 3rd Article of regulation. The prob-lem of synthetic zeolites is closely connected with status of waste in the meaning of Waste Framework Directive and REACH regulation.

13

Environmental aspects of consumer shopping behaviour in packaging-free stores

Rovnak Martin, Stofejova Lenka, Adamisin Peter, Bakon Matus

Ekonomia i Środowisko

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2021

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nr 1

91--103

EN

One of the recent biggest environmental problems is pollution by excessive waste produc-tion. One of the ways to partially eliminate this problem is packaging-free stores. The paper focuses on analysing the environmental behaviour of individual generations of consumers concerning shopping in packaging-free stores. A questionnaire survey served as a source for data gathering. In the analysis, we applied the method of descriptive statistics and mathematical-statistical methods (Shapiro-Wilk W test, Kruskal Wallis test, Wilcoxon rank-sum test) to verify the difference between generational groups of consumers and their awareness of packaging-free stores. Another verified variables were the gender of respondents and their experience of shopping in a packaging-free store. The research results confirmed that packaging-free stores should focus their marketing activities on all generations of consumers and focus on finding appropriate ways to increase the level of interest of all age groups.

PL

Jednym z problemów środowiskowych jest obciążenie spowodowane nadmierną produkcją odpadów. Sposobem na częściowe wyeliminowanie tego problemu są sklepy bez opakowań. W artykule skupiono się na analizie zachowań proekologicznych poszczególnych generacji konsumentów dokonujących zakupów w sklepach bez opakowań. Źródłem pozyskania danych były badania ankietowe. W analizie zastosowano metodę statystyki opisowej oraz metody matematyczno-statystyczne (test Shapiro-Wilka, test Kruskala Wallisa, test Wilcoxona) w celu weryfikacji różnic między grupami pokoleniowymi konsumentów oraz ich świadomości na temat sklepów bez opakowań. Kolejnymi weryfikowanymi zmiennymi były płeć respondentów oraz ich doświadczenie z zakupami w sklepie bez opakowań. Wyniki badań potwierdziły, że sklepy bez opakowań powinny skoncentrować swoje działania marketingowe na konsumentach wszystkich pokoleń i skupić się na znalezieniu odpowiednich sposobów na zwiększenie poziomu zainteresowania wszystkich grup wiekowych.

14

Model of environmental management science based on circular economy theory

Cheng Yin, Xu Jichao

Ecological Chemistry and Engineering. S

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2021

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Vol. 28, nr 4

513--524

EN

The resources of a country are limited, and people must consider the important issue of how to make use of these limited material resources to create major economic value for humans. The theory of the circular economy has been proposed, which relies on scientific model research to create economic development that is more in line with people’s concept of environmental management. The circular economy is characterised by resource conservation, recycling, coordination, low development, high utilization and low emissions. All material and energy use is reasonable, and sustainable land use minimises the influence of economic activities on the natural environment. Based on the theory of the circular economy, this paper studies the model of environmental management science. This paper analyses the mining development mode, the mechanism of the circular economy, and green logistics research based on circular economy theory and then applies statistical analyses to the two models. It summarises the development mode and the mechanism of the mining circular economy based on the current mineral resource development and utilization situation and the environmental problems in China. An innovative mode mechanism for mining circular economy development is proposed that can provide a value evaluation standard for social development. Through the above research, it is found that the use of circular economy theory can not only help make effective use of resources but also provide a new way to improve the gross national product.

15

Nowozelandzki krajobraz miejski

Milanowska Agata

Zieleń Miejska

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2020

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Nr 11

44--46

PL

Żyjąc w trwającej od milionów lat izolacji archipelagu Nowej Zelandii, trudno zrozumieć problem gawłtownego wzrostu populacji na świecie i obciążenia, jakie wywiera on na delikatne ekosystemy miejskie. Pomimo tego architekci krajobrazu Nowej Zelandii dają przykład świadomych rozwiązań na poziomie globalnym i starają się wnieść zrównoważony wkład w odpowiedzialne zarządzanie środowiskiem miejskim.

16

Quantitative relations between the implementation of industry management systems in european union countries

Wolniak Radosław

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 142

33--44

EN

Purpose: The purpose of this publication is to investigate the linear correlation relationship between the deployment of five certified management systems (ISO 9001:2015; ISO 14001:2015; ISO 27001:2013 and ISO 45001:2018) in organizations operating within the European Union. Design/methodology/approach: Critical literature analysis. Analysis of secondary sources - data about number of certifications (ISO 9001; ISO 14001, ISO 45001, ISO 22000, ISO 27001) in EU countries in 2018. Findings: The publication focuses on the analysis of quantitative relations between the industry standards that make up the integrated management system. The focus was on the three most common systems: quality management system (ISO 9001:2015), environmental management system (ISO 14001:2015) and occupational health and safety management system (ISO 45001:2018). In addition, the analysis took into account two systems often occurring as a component of integrated systems: ISO 27001:2013 information security management system and ISO 22000:2018 food safety management system, which are industry standards that make up the integrated management system. Originality/value: Detailed analysis of relations between numbers of main ISO certificates in EU countries.

17

Quantitative relations between the implementation of industry management systems in European Union countries

Wolniak Radosław

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 145

635--646

EN

Purpose: The aim of the paper is to analyze relations between the implementation of industry management systems in European Union countries. Design/methodology/approach: Critical literature analysis. Analysis of statistic data about: quality management system (ISO 9001:2015), environmental management system (ISO 14001:2015) and occupational health and safety management system (ISO 45001:2018) in European Union countries. Findings: The publication focuses on the analysis of quantitative relations between the industry standards that make up the integrated management system. The analysis of data concerning the number of ISO 9001:2015, ISO 14001:2015, ISO 27001:2013, ISO 22000:2018 and ISO 45001:2018 certificates implemented in the European Union countries allows to conclude that there are correlations between the number of implemented particular standards. In particular, the presence of a standard concerning the quality management system ISO 9001 is positively correlated with all other analyzed certified management systems. The results of the analysis support the H1 hypothesis, which says: the presence of other industry management systems is positively correlated with the presence of ISO 9001:2015 quality management system in organizations. Originality/value: In the paper we found that in most European Union countries, implementation of particular standards, especially ISO 9001, ISO 14001 and ISO 45001, is strongly correlated.

18

Corporate Sustainability Practices in Polluting Industries: Evidence from India, China and USA

Mishra Prem Sagar, Kumar Ajay, Das Niladri

Problemy Ekorozwoju

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2020

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Vol. 15, nr 1

161--168

EN

In recent years, the tilt of the corporate world towards non-financial reporting can be clearly seen from traditional accounting practices. Sustainability reporting disclosures are an important tool for providing information about the environmental and social performance of companies to their various stakeholders. From a financial perspective, for any firm, there is always a possibility of reporting more of the information that favours their interests or conceal that which is not in their favour. This study evaluates the annual and sustainability reports of 380 Indian, 400 Chinese and 400 USA companies from five highly polluting industries on the basis of GRI (global reporting initiatives) guidelines. From the result, it is inferred that the findings are consistent with the legitimacy theory. The result shows that the profitability and capital structure of firms in the sample do not affect the sustainability reporting practices significantly. In addition, larger firms have a tendency to disclose more information in their annual and sustainability reports than smaller firms.

PL

W ostatnich latach wyraźnie widać w tradycyjnych praktykach rachunkowych przechylenie świata korporacyjnego w kierunku sprawozdawczości niefinansowej. Raportowania zrównoważonego rozwoju są ważnym narzędziem dostarczającym informacji o środowiskowych i społecznych wynikach działalności przedsiębiorstw różnym interesariuszom. Z perspektywy finansowej, dla każdej firmy, zawsze istnieje możliwość zgłoszenia większej ilości informacji, które faworyzują ich interesy lub ukrywają te, które są niekorzystne. W artykule oceniono roczne raporty dotyczące zrównoważonego rozwoju 380 indyjskich, 400 chińskich i 400 amerykańskich firm z pięciu wysoce zanieczyszczających środowisko branż na podstawie wytycznych GRI (Globalnych Inicjatyw Sprawozdawczych). Dokonane ustalenia są zgodne z teorią legalności. Otrzymane wyniki pokazują, że rentowność i struktura kapitałowa firm nie wpływają znacząco na praktyki raportowania zrównoważonego rozwoju. Ponadto większe firmy mają tendencję do ujawniania większej ilości informacji w swoich rocznych raportach i raportach dotyczących zrównoważonego rozwoju niż mniejsze firmy.

19

Eco-management of organizations within the green economy system

Portna Oksana V., Iershova Natalia Yu.

Acta Innovations

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2020

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no. 35

81--94

EN

The article examines the significance and role of eco-management in the system of green economy as it is connected with the need to develop new scientific and methodological approaches to managerial decision-making aimed at ensuring resource-oriented production and economic activities of an organization. The purpose of the research is to develop management technologies for eco-management to build a green economy. The eco-management technologies are studied in the following areas: 1) an analysis and evaluation of statistical observations on economic development trends and identification of issues in resource conservation, 2) justification of the need for a new approach to managing organizations, namely considering an environmental component in the decision-making process, 3) the choice of resource-saving measures in terms of a limited financial budget, 4) algorithmic implementation of environmental management components as an important component of an organization's competitive strategy. The methodical approach to the choice of environmental measures and criteria of resource utilization completeness is suggested. This allows forming the information space as a basis for making management decisions in the field of ecological safety of industrial organizations. During the last decade, the main trends of economic development have confirmed the importance of resource efficiency as far as economic and environmental aspects, which has allowed to determine the impact of research results on the economy and the environment from the standpoint of sustainable development. To this end, practical recommendations for reusing industrial waste in the production activities of companies have been provided. Within the established system of principles, criteria, and factors of rational and efficient use of resources in the conditions of modern economy, the issues of identifying and revealing the features in the development of branch organizations within the mechanism of their resource efficiency have proved to be crucial and of paramount importance.

20

Levels of pro-environmental maturity in micro and small enterprises

Kucęba Robert

System Safety : Human - Technical Facility - Environment

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2019

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Vol. 1, nr 1

256--264

EN

The underlying objective of the paper is to indicate pro-environmental awareness level in micro and small enterprises and its influence on this sector’s activity in the context of environmental management. The author has introduced a taxonomy of pro-environmental awareness and also pro-environmental security, pro-environmental culture and pro-environmental ethics. Heterogeneous pro-environmental attitudes of units/entities (including business entities) have been aggregated in the paper, in the context of their transformation from a passive towards active attitude. The elaborated levels of pro-environmental awareness growth have been summarised in a chronological grasp, which constituted the subject of the research with reference to the subject matter of the paper defined in its title. The author has also justified the selection of the research subject - micro and small enterprises, which are a source of surface contamination (local one), but not always perceived as beneficiaries of the natural environment. With reference to the adopted subject of the research the author has made an attempt to evaluate the pro-environmental awareness of the purposefully selected population of micro and small enterprises. Maturity level of their pro-environmental awareness has also been evaluated according to the adopted scale described and explained in the theoretical part of the paper, which is a narrow part of the conducted research and an attempt to answer the question: What is the maturity level of pro-environmental awareness in micro and small enterprises and is it reflected in their green activity in the conducted business activity?.