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1

EU regulations on reporting sustainable development as a determinant of limiting the environmental pressure of chemical enterprises in Poland

Kryk Barbara, Kożuch Małgorzata

Economics and Environment

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2024

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no. 1

art. no. 695

EN

The period of validity of Directive 2014/95/EU, which imposed on enterprises the obligation to present non-financial information in separate non-financial reports, the so-called ESG was aimed to check its effects, complementary regulations and actual actions in the environmental area. Numerous works have analysed various aspects of non-financial reporting in the context of the directive, including several on ESG reporting in relation to air pollution emissions. However, it has not been examined yet whether there is a relationship between the level of reporting and the effects of pro-environmental activities in the context of the impact of regulations on it. A research gap in this area was identified, and therefore, the aim of the paper is to examine how selected chemical companies in Poland adapt to the EU guidelines on ESG reporting in the environmental dimension and whether it has an impact on reducing their pressure on the environment. The research period is 2010-2022, and the three-stage study used a quantitative-qualitative methodological approach. In the first and third stages, descriptive statistics and time series analysis methods were used. The second one includes methods such as content analysis, case analysis, GES Risk Rating, and expert analysis. The research carried out made it possible to conclude on the impact of non-financial reporting regulations on the environmental pressure.

PL

Kończy się okres obowiązywania Dyrektywy 2014/95/UE, która nałożyła na przedsiębiorstwa obowiązek prezentowania informacji niefinansowych w odrębnych raportach niefinansowych, tzw. ESG. Postanowiono sprawdzić jakie są jej efekty i przepisów do niej komplementarnych oraz realnych działań w obszarze środowiskowym. Są prace, w których analizowano różne aspekty raportowania niefinansowego w kontekście Dyrektywy, w tym kilka o raportowaniu ESG w relacji do emisji zanieczyszczeń powietrza. Nie badano jednak czy istnieje związek pomiędzy poziomem raportowania a efektami działań prośrodowiskowych w kontekście oddziaływania nań uregulowań. Stwierdzono lukę badawczą w tym zakresie. Stąd celem artykułu jest zbadanie, jak wybrane przedsiębiorstwa chemiczne w Polsce dostosowują się do wytycznych unijnych o raportowaniu ESG w wymiarze środowiskowym i czy miało to wpływ na ograniczenie ich presji na środowisko. Okres badawczy to lata 2010-2022. W trzyetapowym badaniu zastosowano podejście metodologiczne ilościowo-jakościowe. W etapie pierwszym i trzecim wykorzystano metody statystyki opisowej i analizy szeregów czasowych. W drugim zaś metody: analizy treści, analizy przypadków, GES Risk Rating, eksperckiej. Przeprowadzone analizy umożliwiły konkluzję o wpływie uregulowań raportowania niefinansowego na presję środowiskową.

2

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

Bąk Iwona, Budzeń Daniel, Kryk Barbara, Sobczyk Andrzej

Economics and Environment

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2023

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No. 3

288--311

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.

3

Providing sustainable energy in Poland in comparison to the European Union in light of the seventh goal of the 2030 Agenda

Kryk Barbara

Ekonomia i Środowisko

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2019

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nr 1

22--36

EN

Purpose – is to answer the research question: what is the speed of ensuring access to sustainable energy in Poland in comparison to the average speed in the EU-28 in the context of the seventh goal of the 2030 Agenda, as well as an analysis of Poland’s accomplishments in this field. The study made use of available statistical data related to the eight primary indicators of the Sustainable Development Goals (SDGs) reported by Eurostat and established by the UN. The time frame considered was 2010-2016. Methodology – analysis of dynamic indicators, analysis of real variables or percentages depending on the available data, comparative analysis, and a scale of positive assessments reflecting accomplishments. Implications – the speed of change in Poland is slower than in the rest of the EU. In light of the speed and level of achievements in providing sustainable energy in Poland and the EU, one can indicate tasks/areas requiring more intensive action in the context of the seventh goal of the 2030 Agenda.

4

Ensuring sustainable energy as a sign of environmental responsibility and social justice in European Union members

Kryk Barbara

Ekonomia i Środowisko

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2019

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nr 4

138--162

EN

The article aims to measure and assess the degree of providing sustainable energy in the European Union (EU) countries in the context of social and environmental responsibility and social justice as well as in the context of implementation of the 7th goal of Agenda 2030. Providing people with access to sustainable energy and increasing energy efficiency in all sectors of the economy is necessary to achieve the goals of the concept of sustainable development, the Agenda 2030, the Europe 2020 strategy, and the European energy policy. Ensuring sustainable energy is also a sign of environmental responsibility and social justice. Accurate evaluation of achievements in this area is a relatively new issue, both in economic practice and in modern economics, therefore, there is a need to develop ways for measuring access to sustainable energy other than the usual analysis of time-series of data in individual years, on which current studies are based. Hence, an attempt was made to use two methods belonging to cluster analysis (Ward method and k-means) in order to more effectively assess the degree of sustainable energy provision undertaken by EU countries. This is a novel approach in this area as it directs the article towards the research trend focused on the operationalization of the concept of sustainable development. In the study, available statistical data on 8 indicators for SDG 7, reported by Eurostat and established by the UN, were used, covering the years 2010 and 2016. The study enabled the grouping of EU countries by the degree of provision of sustainable energy and, thus, the determining of their environmental responsibility and social justice in this area. The study shows that past EU achievements in providing sustainable energy are not particularly spectacular; there is no country where they were completely satisfactory, they were quite satisfactory in only 14 countries, averagely satisfactory in 9 countries, and unsatisfactory in 5 countries.