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The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Polish and foreign literature and research using the case study method. The article presents examples of environmental, social and governance (ESG) activities reported by selected commercial banks in Poland in a case study. ESG activities are reported separately and presented as part of annual reports. Many of the banks’ activities presented in the survey can serve as a model for others, as not all banks have a clearly written ESG strategy. A positive effect of reporting ESG activities is the clarification of indicators, such as reducing greenhouse gas emissions, eliminating exposure to the extractive sector or increasing “green” financing. This article can contribute to showing role models for banks in three areas, i.e., environmental, social and corporate governance. As a result, the authors tried to propose solutions where sector organisations could compare themselves in non-financial areas.

For several years, commercial banks in Poland have been reporting activities related to the impact on the environment, society, and corporate governance (ESG). However, only new guidelines, mandatory for many entities, including banks, will allow for comparing these reports, which will be of great importance mainly for investors. The forms of these reports were and still are different, difficult to compare in individual years, and difficult to compare between banks. The article aims to present the banks' preparation for the new reporting rules based on the latest ESG reports. The research was conducted in four groups of commercial banks operating in Poland. These are the largest companies listed in the WIG Banks sub-index of the Warsaw Stock Exchange. Gaps in the preparation of these banks for non-financial reporting were identified. The non-financial reports of the banks studied have significant information potential that can be used by various stakeholder groups, including investors, customers, employees, regulators, and local communities. However, the comparability of ESG reports is one of the key challenges faced by both reporting banks and users of these reports. The research results can be used both in scientific works and by bank representatives to improve non-financial reports. [ABSTRACT FROM AUTHOR]

The fast fashion industry significantly impacts the environment at every stage of a product's life cycle. The transport of products to wholesalers and stores, as one of the stages of the product life cycle, is often overlooked during the analysis of their carbon footprint. Therefore, research is needed on the impact of fast fashion on the environment through its logistics and transport, especially in relation to air emissions. This article attempts to determine how extensively fast fashion companies disclose the impact of their transport operations on their overall corporate carbon footprint, determine the proportion of total emissions attributed to transport, and evaluate the effectiveness of companies' efforts to mitigate their transport-related environmental impact. This research used a case study method on selected brands (H&M Group, Inditex, Shein), using secondary data available in non-financial reports for 2023. As a result of the analysis of their non-financial reports on transport emissions, several key findings have been presented. Companies predominantly rely on external frameworks and standards, particularly the Global Reporting Initiative. However, the level of detail of the data presented varies. The priority for the surveyed companies is to reduce emissions from significant sources, such as production processes. The data disclosed in the reports (scope 1, 2, 3) must be clearly formulated and can be used to calculate the level of their CO2 emission reduction or increase. Companies should improve their environmental reporting by including indicators of their transport-related emissions. This approach provides a comprehensive view of their environmental impact, highlighting absolute values and efficiency metrics. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the article is to analyze the reduction of PV generation in Germany and Poland and possible ways to solve it. Design/methodology/approach: The analysis was conducted using available secondary data and literature. The study's time scope is from Q1 2013 to Q1 2024. Findings: The answer to the challenges is the continuous modernization of the power grid towards smart grids. A necessary element is increasing the flexibility of the power system through the development of energy storage and new grid services. Research limitations/implications: Limitations apply to the Polish and German markets. Practical implications: Based on the analysis of the Polish and German markets, the authors proposed possible scenarios for the development of PV networks and possible actions aimed at continuous modernization of the power grid towards smart grids by conducting programs to support the development of national network infrastructure. Social implications: Reducing the negative impact on the environment and identifying opportunities to build smart grids. Originality/value: Few studies have examined the effects of integrating RES into power grids. The research gap detailed the analysis of grid deactivation cases in Poland and Germany. The two markets were compared due to their geographical proximity and their significant differences. [ABSTRACT FROM AUTHOR]

This research paper analyzes consumer expectations and priorities concerning environmental indicators within the food industry. The study's overall objective was to understand the importance of various environmental indicators on consumer purchasing decisions. A survey was conducted in Poland, utilizing a representative sample to measure participants' opinions. Respondents were asked to assess the importance of various environmental indicators in influencing their purchasing choices. The findings underscore a high demand among Polish consumers for environmental responsibility from companies operating in the food sector. Key indicators include the effectiveness of environmental management systems, pro-environmental investments, the promotion of environmental awareness, waste management, water conservation, and attention to supply chain and wastewater issues. This study provides a comprehensive understanding of consumer preferences, offering guidance for industry stakeholders and policymakers seeking to enhance sustainability practices and align their efforts with consumer expectations in the dynamic landscape of the food sector. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify the environmental impact of dairy plants in Poland, considering their social, economic, legal and managerial aspects. Design/methodology/approach: The data was collected using CAWI and IDI. Findings: Factors influencing the studied organisations' environmental performance were defined. Research limitations/implications: It can be extended to the food industry or manufacturing companies. Practical implications: As a result of the research, the article contains recommendations for further actions to improve the EPE of organizations, not only in the dairy industry. Social implications: Research results and recommendations may impact CSR because the information in the article can be used to improve activities in the field of the organization's environmental impact. Originality/value: The article contains original research results, their interpretation and recommendations for enterprises. [ABSTRACT FROM AUTHOR]

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Purpose: This paper aims to contribute to the field by exploring the development of the functionality of mobile applications in crises using commercial banks as an example. Design/methodology/approach: This research was conducted between 2020 and 2022 in 13 commercial banks, performing a total of 390 complete tests of mobile applications by 30 clients (respondents). Findings: It was found that mobile applications are becoming a significant customer service channel in some banks. In addition, the mobile application is helpful for the client since it can replace personal contact with the bank in terms of service without needing additional support from an advisor in other contact channels. It was also found that crises significantly accelerate the development of mobile applications to meet customers' needs and expectations. Research limitations/implications: The research was conducted as part of the Institution of the Year project in 2020, 2021, and 2022. The study was carried out in 13 commercial banks, performing 390 complete tests of mobile applications by 30 clients (respondents). Practical implications: Crises, which have occurred frequently in recent years, force managers to take measures to respond quickly to the needs and expectations of customers. The outbreak of the Covid-19 pandemic made it impossible for many customers to contact direct sales field personnel directly. The banking sector has also been affected by this problem. Although banks had used mobile applications for some time, customers could only use a limited set of functions. They had to go to a bank branch to open an account or take a loan. Social implications: To meet customer requirements, bank managers make strategic decisions to improve mobile applications to meet the needs and expectations of customers and achieve a high level of satisfaction. There are many studies on responding to crises in various sectors. The research results will positively influence the improvement of the quality of services as well as the progress of the quality of life of society. Originality/value: No research has been conducted on customers' role in creating new mobile application improvements. Therefore, the article presents the research results in this field, and the appropriate conclusions were drawn. [ABSTRACT FROM AUTHOR]

The present article touches upon the topic of LCA simplifications within the scope of data inventory for the purposes of life cycle analysis of selected products. The paper's main objective was to define the features of products for which the calculation of the simplified environmental indicators may be recommended. The selected products differed in many aspects, and they could be generally classified into two separate groups: active products, which require energy to fulfil their function, and passive products, which do not need an energy supply. On the basis of the presented active products, it has been established that the key issue during their classification should be mass per unit and operational mode. The features of the analysed active use-intensive products include: low mass per unit, relatively short life cycle related to intensive use, possibility for fulfilment of functions without additional material flows and operation with constant AC power supply. A simplified LCA should be recommended at the first stage of project planning, when there are many versions/conceptions of a given product and when a full LCA is virtually impossible. In light of the above-mentioned, simplified environmental indicators would be the first filter for the versions of a new product being considered. Thanks to the proposed approach, the designer is able to categorise the tested product and will be aware of any potential critical points of its life cycle (hot spots). [ABSTRACT FROM AUTHOR]

Our article presents the results of studies on performance and effectiveness of the eco-management and audit scheme (EMAS) system. Therefore, the aim of the article is to analyze the indicators monitored by the EMAS-registered organizations in Poland, to determine the strengths and areas for the implementation of corrective or improvement actions, and to develop recommendations in building effective environmental management systems, monitoring indicators, and revising the EMAS system. The research was conducted in 2013-15 on a group of organizations registered in the EMAS system in Poland. The conclusions of the research enabled us to develop recommendations on potential improvements to EMAS and proposals for amendments while auditing the regulation requirements. The recommendations have been prepared for various interested parties, taking into consideration their competence, powers, and capacity for implementing the suggested actions. These recommendations have been divided into three levels. The first group consists of recommendations at the level of the organization, the second group consists of recommendations at the national level, and the third group are the actions suggested for implementation at the international level. [ABSTRACT FROM AUTHOR]

The practice of using environmental management systems (EMS) ISO 14001 at the organisational level indicates that the efficacy of such solutions depends on many factors, both endogenous and exogenous in nature. This article aims to identify the fac- tors that determine the opportunities for the improvement of EMS in organisations, the analysis of the relationship between the factors and the classification of the factors due to their role in the system improvement. The structural analysis was used to classify and identify the key factors and then to categorize these factors into five groups. Finally, the role of these key factors in improving environmental management systems was exam- ined. Based on the findings, guidelines can be offered to both scholars and practitioners regarding the factors crucial for the improvement of the EMS. Aiming to add value to the existing literature, the structural analysis was adapted to classification and identification of the key factors. From the point of view of practitioners, it seems to be very profitable to concentrate on the crucial factors during the process of EMS improvement. [ABSTRACT FROM AUTHOR]

After Poland's entry to the European Union, Polish dairy companies were forced to change the way they functioned as far as ecologization was concerned. Efficient functioning of these organizations was possible only when environmental management had been properly implemented. This paper presents the results of research on environmental management of 32 companies conducting business activity in Poland. It was proven that in comparison to 2003, processes aimed at improving the environmental parameters of these companies were considerably intensified after Poland's accession to the EU. This resulted to a large extent from the need to adjust the organizations to EU regulations. In this case, small enterprises were in the most difficult situation for a number of reasons. First of all, due to financial reasons, such enterprises did not try to implement any, of a number of activities, that could improve their functioning. Secondly, the surveyed units took actions aimed at economizing on water supplies, minimizing waste, and changing the heating system to gas heating in order to reduce the emissions of carbon dioxide. On the other hand, environmental management systems were implemented in large companies. However, such companies did not always notice the necessity of certification. [ABSTRACT FROM AUTHOR]

Continual improvement is a key component of environmental management systems (EMS) according to ISO 14001 standard. But in contrast to most other specifications in the standard, it is difficult to assess. The following article discusses factors influencing the EMS improvement in Polish companies according to ISO 14001 standard. Research of the factors influencing the EMS improvement was conducted in Polish companies from July 2007 to April 2009 by the Department of Standardized Management Systems at the Poznań University of Economics. The research was carried out at 1,360 companies that have certified their Environmental Management System against ISO 14001 requirements. There is a significant number of factors that can influence improvement of the EMS and there are many elements that can be improved in it. [ABSTRACT FROM AUTHOR]

Climate change and environmental pollution are considered to be among the main challenges faced by the modern world. The growth of environmental awareness and the adoption of a pro-environmental approach are considered to be the key megatrends with the greatest impact on the global economy in the upcoming years. According to Eurobarometer, EU citizens are particularly aware of the importance of protecting the environment. Although the negative environmental impact of European industry has improved over the past decades, EU citizens believe that there is further scope in terms of helping companies transition towards adopting more sustainable models. One of the factors contributing to the reduction in negative environmental impact is the participation of enterprises in voluntary programs such as the Environmental Management System (EMS), according to ISO 14001, or the Eco-management and Audit Scheme (EMAS). The whole population of Polish companies registered under the EMAS was included in the study and although the sample size was small, it was a full study, and for that reason allows for the generalisation and conclusion regarding the whole population of EMAS-registered companies in Poland. The results of the study conducted on EMAS-registered organisations in Poland in 2015 suggest that the average effectiveness of the EMAS observed between 2007 and 2014 was 66.4%. The aim of this study was to review the changes in EMAS effectiveness and benefits obtained by participating organisations after five years. The results indicate that the average effectiveness during the period of 2015–2020 increased to 79.1%; nevertheless, registered organisations recognise fewer benefits for participation in the scheme. The study has shown that as EMAS matures in organisations, it becomes more effective. It influences a lot of factors, such as environmental awareness and management commitment, the use of SRDs (including BEMPs), environmental performance indicators for specific sectors, the criteria for the excellence of assessing the level of environmental performance, and the skilful use of indicators in organisations. [ABSTRACT FROM AUTHOR]

Focuses on a study which discussed issues regarding the development and implementation of Environmental Management Systems (EMS) and obtaining the ISO 1400 certification through the case of Amica-Wronki SA of Poland. Background of the ISO 1400 international standards; Information on Amica-Wronki SA; How the company influences the natural environment directly and indirectly; Organizational issues involved in the implementation of EMS.