Search

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]

Featured Application: Both scientists and meat producers interested in managing the quality of fresh and stored chicken meat at the slaughter stage (as per Directive 1099/2009) are the target audience for this work. The research is innovative in nature and focuses on assessing the possibilities of shaping the visual and technological characteristics of fillets in Polish poultry plants, as expected by consumers, using an own-construction device for stunning poultry in a water bath. The authors demonstrated that the patented device significantly improves meat quality, reducing hemorrhages by approx. 50% and ensuring uniform color and tenderness when compared to commercial devices (Polish, Danish, and Dutch). This improvement could serve as a foundation for producers to implement preventive measures to enhance meat quality management. The aim of the research was to determine the possibilities for managing chicken meat (fillet) quality by applying the own-construction (OC) device for electrical stunning. We determined the effects based on selected technological and visual features of fillets, providing a measurable basis for producers to take preventive actions to improve meat quality management practices. The experimental material consisted of fillets from broiler chickens. The process of electrically stunning chickens in a water bath was carried out in Polish industrial conditions using two devices: own-construction (OC) and commercial from a Polish company (PLC). We determined the quality of fresh and stored meat (14 days/4 °C) based on technological characteristics (pH, color, tenderness) and visual assessment (number of small and large hemorrhages, defects). As a result, the use of the own-construction (OC) device compared to the commercial (PLC) one has a beneficial effect on: (1) reducing the number of hemorrhages, (2) increasing the share of high-quality fillet production by approx. 50%, (3) brightening and uniforming the color of fillets, and (4) improving the tenderness of fresh meat and maintaining it during 14 days of storage. The effects of using the OC device are beneficial for meat producers on the market. [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]

Featured Application: The addition of edible insects to crackers in an amount of 5% improved the nutritional profile compared to the control sample. The crackers with edible insect powder were evaluated as acceptable, but some evaluators felt a foreign taste and aroma which resembled fish or mushrooms, or bitterness. Crackers with cricket powder addition had the best score (smell—balanced, and pleasant) compared to other samples containing insect powder. This study aimed to determine the physicochemical, nutritional, antioxidant, and sensory properties of crackers with the addition of edible insects. The analyses covered the contents of total dry matter, crude protein, fat and ash; amino acid composition and antioxidant activity (DPPH method); total polyphenol content; mineral compound composition (AAS); caloric value; and sensory profile (aroma, taste, general appearance, overall acceptability) of the durable pastry—crackers supplemented with 5% of powder of edible insects (cricket, mealworm, and grasshopper). Appropriate research methods were used for analyses. Studies have shown that the contents of dry matter, crude protein, fat and all amino acids detected were higher in the samples with the addition of insects compared to the control sample. The highest antioxidant activity was assayed in the sample with the addition of grasshopper powder. The highest content of total polyphenols was determined in the sample with the addition of mealworm. The addition of insects positively affected the content of mineral substances—especially zinc—in the sample with cricket powder addition. The results of this study show that edible insects are an attractive raw material, which can in future expand the assortment of food products available on the market and increase the nutritional benefits of enriched products. [ABSTRACT FROM AUTHOR]

The development of the quality and commercial value of poultry meat is related to the formation of visible quality defects (hemorrhages) in muscles during the first stage of production (stunning). The production of meat with an unusual appearance for the consumers affects their purchasing decisions and, consequently, the company's economics. The aim of this research was to determine the possibility of reducing visible quality defects (large and small hemorrhages) in commercial turkey carcass elements (fillet, loin, wing) using an alternative device (AD) for the electrical stunning of animals in comparison to the quality effects obtained using the conventional device (CD) in plant X. The factors differentiating the experiment were the electrical current frequency (AD: 125, 400, 800, and 1600 Hz; CD: 50 Hz) and process time (9 and 18 s). The increase in electrical current frequency used in the alternative device stunner (own construction) resulted in changing the percentage share of defective turkey meat production. The greatest reduction of minor and severe meat defects and improvement of its quality were obtained for the alternative device at f = 800 Hz and t = 9 s—considered optimal for specific industrial conditions. Extending the time of stunning turkeys to 18 s had a positive effect on visible quality defects in the evaluated commercial elements of the carcass; however, its application in practice will depend on the efficiency of the slaughter line of the plant. A comparative analysis of the results of the impact of the frequency of electric current in the alternative device and plant X on the improvement of meat quality showed a justified need to commercialize the research results and replace the device currently used in the plant with an alternative one. [ABSTRACT FROM AUTHOR]

The optimisation of poultry meat quality attributes at the industrial level requires getting to know the changing customer needs and expectations to justify further measures taken in the future to improve the production process. This article was aimed at the following: (1) to identify and assess consumer expectations and behaviour in relation to the quality criteria for poultry meat offered on the market in Poland, and (2) to identify the significance of the sensory characteristics of poultry meat, mainly variegated colours on its surface, as a criterion for creating the expected quality in a shop. The study results showed that the attributes which significantly lower the quality and commercial value of meat are the defects noticeable on the fillet surface, namely discolouration and hematomas, which are mainly caused during the poultry stunning. The absence of noticeable bruising or hematomas and a uniform colour on the fillet surface are the main attributes of high-quality poultry meat retail cuts, which are expected by consumers. A recommendation for poultry meat producers is that bruising and hematomas need to be eliminated and that the offer should be adjusted to Polish consumers' expectations about the quality attributes of the meat offered on the market. The elimination of these meat defects will be possible, e.g., through the introduction of innovative technical solutions into the poultry stunning process, which will improve meat quality at its production stage. [ABSTRACT FROM AUTHOR]

Copyright of Cracow Review of Economics & Management / Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie is the property of Cracow University of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study was to assess whether electrical parameters (capacitance and conductivity) of fresh engine oils—tested over a wide range of measurement voltage frequencies—can be used for oil quality assessment and its identification, based on physicochemical properties. The study encompassed 41 commercial engine oils with different quality ratings (American Petroleum Institute (API) and European Automobile Manufacturers' Association (ACEA)). As part of the study, the oils were tested for their total base number (TBN) and total acid number (TAN), as well as their electrical parameters, including impedance magnitude, phase shift angle, conductance, susceptance, capacitance and quality factor. Next, the results for all of the samples were examined for correlations between the mean electrical parameters and the test voltage frequency. A statistical analysis (k-means and agglomerative hierarchical clustering) was applied to group oils with similar readings, drawing on the values for all electrical parameters to produce group oils with the highest similarity to each other into clusters. The results show that the electrical-based diagnostics of fresh engine oils can serve as a highly selective method for identifying oil quality, offering much higher resolution than assessments based on the TBN or the TAN. This is further supported by the cluster analysis, with five clusters generated for electrical parameters of the oils, compared to only three generated for TAN- and TBN-based measurements. Out of all the tested electrical parameters, capacitance, impedance magnitude and quality factor were found to be the most promising for diagnostic purposes. The value of electrical parameters of fresh engine oils is mostly dependent on the test voltage frequency (with the exception of capacitance). The correlations identified in the course of the study can be used to select for those frequency ranges that offer the highest diagnostic utility. [ABSTRACT FROM AUTHOR]

Electrical properties are the least known and described among the physical properties of food products. The most widespread practical directions of their use include moisture measurements as well as dielectric and microwave heating. Less frequently, they are used to assess the physicochemical parameters of food products, including the technological features of cereal grains. Earlier research by the authors of this paper demonstrated the possibility of using an RCC substitute model of food products (conductivity and capacitance parameters) to identify the grain variety, geometric features, level of grain damage as well as grain moisture content. This model can also be used to distinguish cereal species as well as to assess the proximate chemical composition of their grain. The promising results obtained in this area encouraged us to expand the research with a material important from the food market perspective—durum wheat, obtained in the conditions of sustainable cultivation in north-eastern Europe (temperate climate). The study material was obtained from a proprietary sustainable production technology designed in a strict field experiment. The aim of this research was: (1) to assess the effect of an integrated cultivation system of native durum wheat (six variants), differentiated by a nitrogen fertilization dose (0, 80, 120 kg·ha−1) and with and without growth regulator (GR, WGR) on changes in selected quality parameters (protein, lipid, and starch contents; hardness; color) and electrical parameters (Z, Cp, Cs) of the grain; and (2) to determine the correlations between the examined quality traits and electrical properties of the grain to indicate the possibility of using a non-invasive electrical method to assess grain quality. The highest contents of starch and total lipids and the highest grain hardness were obtained in the cultivation variants GR + 0N and WGR + 0N, whereas the highest protein content—upon wheat fertilization with 120N. The study demonstrated a different strength of the correlations between the tested parameters depending on the cultivation method. In the WGR + 0N variant (environmentally friendly), the strongest correlation between grain quality traits and electrical properties was obtained for both the conductive (Z) and capacitive (Cp, Cs) parameters in the entire analyzed range of current frequencies. The cultivation of durum wheat in the integrated system, especially in the WGR variant, facilitates grain quality modeling and enables using a non-invasive electrical method for a rapid assessment of the quality traits of the grain while raising no concerns over natural environment safety. The growth regulator (GR) application during native durum wheat cultivation hampers the use of the analyzed electrical method to assess its grain quality. [ABSTRACT FROM AUTHOR]

Among the challenges of sustainable management of meat production, the key issue is to improve the energy efficiency of production processes, which will consequently affect the reduction of greenhouse gas emissions. Such effects are achieved by combining various chilling systems with electrical stimulation that determines the quality of meat at the slaughter stage. The novelties of the research undertaken included determining the impact of various variants of meat production (chilling method: slow, fast, accelerated + HVES/NES) on changes in the basic (industrial) quality indicators (pH and temperature) of beef produced from Polish Holstein-Friesian breed cattle, and then indicating the optimal variant for energy-efficient (sustainable) beef production. The HVES and the fast chilling method yielded positive economic (meat weight loss), technological (high quality, hot-boning), energetic (lower electricity consumption), and organizational effects (reduced chilling and storage surfaces and expenditures for staff wages) compared to the slow and accelerated methods. Reaching the desired final temperature with an increased amount of chilled meat enables obtaining a few-fold decrease in the specific energy consumption and a higher energy efficiency of the process. This allows recommending the above actions to be undertaken by entrepreneurs in the pursuit of sustainable meat production. [ABSTRACT FROM AUTHOR]

Grain of the highest hardness was produced from durum wheat grown without the use of growth regulator, at the lowest sowing density (350 seeds m-2) and nitrogen fertilization dose of 80 kg ha-1. The highest values L* and b* were determined in the grain of wheat cultivated without additional agrotechnical measures (growth regulator and nitrogen fertilization). Study results, supported by correlation analysis, indicated that high-quality grain with desired flour quality parameters (level of: FER ≈ 64%; FPS ≈ 98%; L* ≈ 92) can be produced from spring durum wheat grown without the growth regulator and at 80 kg·ha-1 nitrogen fertilization. Additionally, this variant of applied cultivation system can reduce costs of durum wheat production and contamination of the natural environment. [ABSTRACT FROM AUTHOR]

This study aimed to identify possibilities of controlling basic quality attributes (total soluble solids, organic acids, density, pH) and assessing the adulteration of natural dissociating solids with sucrose in apple juice produced from Malus domestica Borkh, var. Cortland, Idared, and Lobo (family Rosaceae Juss), using electrical parameters (conductivity Z, Y; capacity Cp, Cs) and the RCC equivalent electrical model. The feasibility of employing electrical parameters was established based on correlations between selected quality attributes of apple juices varying in sucrose contents in the extract TSSConc (0%, 15%, 20%, 25%, 30%) and their electrical parameters measured in a frequency range of 100 Hz to 100 kHz. The significant (p ≤ 0.01) correlations obtained between the selected physicochemical parameters of juice (TSSConc, OA) and electrical properties point to the feasibility of using them as an alternative quality assessment method to the reference methods (refractometric or potentiometric titration) used by the external supervising bodies. The electrical parameters (including Z100Hz and Y100Hz) measured in the RCC model can, in the future, aid the design of a simple tool for the quantitative determination of apple juice adulteration with sucrose. They also encourage further research of this electrical method as an alternative to traditional analytical methods for evaluating the authenticity or adulteration of commercial fruit juices with sucrose or other sweetening agents. [ABSTRACT FROM AUTHOR]