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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]