Economics and Environment最新文献_第3页

Industry sector’s influence on the narratives in environmental disclosures in the opinion of reports preparers. Evidence from Poland 在报告编制者看来，行业部门对环境信息披露叙述的影响。来自波兰的证据

Economics and Environment Pub Date : 2024-05-13 DOI: 10.34659/eis.2024.88.1.657

Melania Bąk, Marzena Strojek-Filus, Andrzej Bąk

{"title":"Industry sector’s influence on the narratives in environmental disclosures in the opinion of reports preparers. Evidence from Poland","authors":"Melania Bąk, Marzena Strojek-Filus, Andrzej Bąk","doi":"10.34659/eis.2024.88.1.657","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.657","url":null,"abstract":"The narrative phenomenon in accounting concerns, i.e., the disclosure of environmental information and the impression management of stakeholders. The study examines and assesses the dependence between the company’s industry of activity and the narration perception adopted by the preparers of environmental reports, in particular, the impression management techniques used. To achieve the purpose of the article, an in-depth survey was conducted covering a non-random sample of the employees of Polish enterprises involved in the preparation and reporting of environmental information. Contingency tables and association measures for categorical variables were used in the statistical analysis of the survey data. The analysis results of the collected empirical data confirmed that the company’s industry of activity impacts the way report preparers evaluate the scope and apply narrative strategies, especially impression management techniques. The research expands knowledge on the perception of the importance of environmental disclosures and the issue of environmental narrative practices from an enterprise perspective. The results of the analysis indicated a level of pro-environmental awareness and confirmed the knowledge of narrative strategies and techniques. This study contributes to the discussion on the effects of environmental narrative in accounting, offering yet another element of the current practice diagnosis in this area in Poland.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":"114 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140985776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Monitoring and evaluation system for revitalization programmes in Germany 德国振兴计划的监测和评估系统

Economics and Environment Pub Date : 2024-05-10 DOI: 10.34659/eis.2024.88.1.670

Natalia Dziarmakowska

引用次数: 0

Human capital for the green economy 绿色经济的人力资本

Economics and Environment Pub Date : 2024-05-09 DOI: 10.34659/eis.2024.88.1.674

Magdalena Kozera-Kowalska

引用次数: 0

The determinants of municipal solid waste management efficiency in EU countries 欧盟国家城市固体废物管理效率的决定因素

Economics and Environment Pub Date : 2024-05-08 DOI: 10.34659/eis.2024.88.1.637

Monika Osińska

{"title":"The determinants of municipal solid waste management efficiency in EU countries","authors":"Monika Osińska","doi":"10.34659/eis.2024.88.1.637","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.637","url":null,"abstract":"The main purpose of this paper is to assess the municipal solid waste management (MSWM) efficiency of European Union countries and to identify the determinants of this efficiency before and after introducing Directive (EU) 2018/851. The research was conducted for 23 EU Member States in order to analyse the two highest-priority waste treatment methods (material recycling and energy recovery) and the level of greenhouse gases emitted by the waste management sector. The data for 2015-2020 were extracted from the Eurostat database. The period of data was divided into two sub-periods: 2015-2017 (the period before introducing the Directive) and 2018-2020. MSWM efficiency scores were calculated using the DEA method. Later, the Tobit Regression Model (TRM) was applied to identify the determinants. The efficiency analysis showed that the countries which joined the EU before 2000 improved their MSWM efficiency in 2018-2020 compared with 2015-2017. On the other hand, the average efficiency scores of the countries that joined the EU after 2000 decreased. In 2015-2017, the following determinants of MSWM efficiency occurred to be statistically significant: population density, unemployment rate, the number of patents and the tourism intensity index, while in 2018-2020: population density, unemployment rate, Research & Development (R&D) expenditure, higher education proportion and MSW generated. A detailed analysis of these variables showed that the countries that joined the EU after 2000 should first increase their R&D expenditure and support their inhabitants in increasing their educational level.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pursuing European Green Deal milestones in times of war in Ukraine – a context of energy transition in Poland 在乌克兰战争时期追求欧洲绿色交易里程碑--波兰能源转型的背景

Economics and Environment Pub Date : 2024-05-08 DOI: 10.34659/eis.2024.88.1.736

Dominika Krawczyńska, Bartłomiej Hadasik, Aleksandra Ryczko, Kornelia Przedworska, J. Kubiczek

{"title":"Pursuing European Green Deal milestones in times of war in Ukraine – a context of energy transition in Poland","authors":"Dominika Krawczyńska, Bartłomiej Hadasik, Aleksandra Ryczko, Kornelia Przedworska, J. Kubiczek","doi":"10.34659/eis.2024.88.1.736","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.736","url":null,"abstract":"Within the sustainable development (SD) paradigm, the European Green Deal (EGD) sets dynamic energy transition goals for the European Union (EU). However, diverse dynamics among member states, exacerbated by events like the COVID-19 pandemic and the war in Ukraine, directly influence this progress. This paper aims to present the energy transition course in EU countries up against the implementation of the objectives of the EGD. This paper conducts a thematic (scoping) literature review and comparative analysis of energy transition progress in all EU countries, concentrating on Poland, which faces unique challenges, including a sluggish pace of energy transition and the effects of the Russian invasion on Ukraine in this regard. Recommendations for Poland include an intensified focus on investments in renewable energy sources (RES) and low-carbon installations. The results demonstrate that collective success in SD necessitates each EU member fulfilling national climate goals, emphasising the need for a unified commitment to navigate complexities and build a sustainable future.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141000882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The intuitionistic fuzzy synthetic measure in a dynamic analysis of the subjective quality of life of citizens of European cities 欧洲城市市民主观生活质量动态分析中的直觉模糊合成测量法

Economics and Environment Pub Date : 2024-04-24 DOI: 10.34659/eis.2024.88.1.708

Marta Kusterka-Jefmańska, E. Roszkowska, Bartłomiej Jefmański

引用次数: 0

Environmental responsibility of banks versus their financial efficiency. Evidence from the Warsaw Stock Exchange 银行的环境责任与其财务效率。来自华沙证券交易所的证据

Economics and Environment Pub Date : 2024-04-21 DOI: 10.34659/eis.2024.88.1.666

Justyna Zabawa, Ewa Łosiewicz-Dniestrzańska

{"title":"Environmental responsibility of banks versus their financial efficiency. Evidence from the Warsaw Stock Exchange","authors":"Justyna Zabawa, Ewa Łosiewicz-Dniestrzańska","doi":"10.34659/eis.2024.88.1.666","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.666","url":null,"abstract":"The significance of our research is connected with the many regulations in the European Union concerning ESG issues. These documents are very often related to environmental aspects and concern banks as public trust entities. We focus on banks on the Warsaw Stock Exchange (WSE), which constitute the main part of the Polish banking sector. We examine the relationship between financial efficiency and environmental responsibility in the banking sector. We identified three objectives for our research: first: to assess financial efficiency in the banks under study, second: to assess eco-management in banks listed on the WSE, third: to investigate whether there is a relationship between environmental responsibility as an ESG element of banks and their financial efficiency. The above objectives correspond with the research hypothesis adopted: Among the banks analysed, there is a correlation between a bank's financial performance and the Bank Ecologisation Index (BEI-2). This study refers to the period 2019-2021 to show the influence of the Covid-19 pandemic. We adopt various research methods to measure the environmental responsibility of banks and to examine the relationship between ecological engagement and banks’ financial ratios. In our research, we use descriptive statistics, linear ordering methods, standardised sum methods, synthetic measures of development, box plots, and analysis of the financial and non-financial reports of the entities analysed. The paper consists of five parts: introduction, literature review and research goals, materials and methods, results and discussion, and conclusions. Our results show that among the banks analysed, there is no statistically significant correlation between financial results and the Bank Ecologisation Index (BEI-2). This may be due to the fact that, as a result of the economic instability caused by the COVID-19 pandemic, banks in Poland have slowed down their growth potential and investments in greening have shifted to the longer-term perspective.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":"109 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140678684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Transaction costs of ineffective legal intervention restricting land ownership in the vicinity of airports: the example of the Polish compensation scheme in the context of environmental regulations 限制机场附近土地所有权的无效法律干预的交易成本：以波兰环境法规补偿计划为例

Economics and Environment Pub Date : 2024-04-18 DOI: 10.34659/eis.2024.88.1.626

I. Foryś, Michał Głuszak, Magdalena Habdas, Jan Konowalczuk

{"title":"Transaction costs of ineffective legal intervention restricting land ownership in the vicinity of airports: the example of the Polish compensation scheme in the context of environmental regulations","authors":"I. Foryś, Michał Głuszak, Magdalena Habdas, Jan Konowalczuk","doi":"10.34659/eis.2024.88.1.626","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.626","url":null,"abstract":"The goal of the paper is to assess the social implications of an ineffective legal intervention, which consists of introducing ownership restrictions concerning residential real estate located in the vicinity of airports. The paper evaluates Polish law in the context of the legislator's environmental aims and compares current regulations in Poland with solutions adopted in English law and American jurisdictions. The social and economic impact of ineffective legal intervention is calculated for the KTW airport case study with the use of information about the structure and value of filed and awarded claims for damages. With the use of this data, in the empirical part of the paper, we evaluate the factual transaction costs of public intervention for that airport, as well as ones which would occur if, instead of the Polish model, the American and the English models of compensation were applied. This allows us to explain the socio-economic consequences of adopting a given solution as well as to assess whether it fulfils desirable objectives. It also provides an opportunity to assess the models in the context of devising legally and economically justified compensation for landowners near airports affected by aircraft noise. The paper narrows the gap in the legal and economic knowledge related to the types and implications of ownership restrictions introduced in the vicinity of airports.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140689625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluation of the effect of using sewage sludge as a fertilizer on the concentration of heavy metals in soil and the economic implications of its application 评估使用污水污泥作为肥料对土壤中重金属浓度的影响及其应用的经济意义

Economics and Environment Pub Date : 2024-04-16 DOI: 10.34659/eis.2024.88.1.647

A. Petryk, Marek Ryczek, Sylwia Guzdek

{"title":"Evaluation of the effect of using sewage sludge as a fertilizer on the concentration of heavy metals in soil and the economic implications of its application","authors":"A. Petryk, Marek Ryczek, Sylwia Guzdek","doi":"10.34659/eis.2024.88.1.647","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.647","url":null,"abstract":"The costs of fertilising the soil with sewage sludge were reduced to the operating time of the equipment and the working time of the labourers operating the equipment in the two main operations (manure spreading and ploughing), for three sewage sludge application doses, namely 50, 100 and 200 Mg·ha-1. The costs were calculated using the Katalog Nakładów Rzeczowych nr 2-21: Tereny zielone/Ministerstwo Gospodarki Przestrzennej i Budownictwa (2009) and the current prices from Sekocendbud (2023). The effectiveness of fertilisation was assessed by studying the level and change in heavy metal content after the soil was fertilised with sewage sludge at three proportional doses, namely 50, 100 and 200 Mg·kg-1. The sewage sludge used for fertilisation complied with the sanitary requirements for sludge to be utilised for natural purposes (Regulation, 2015). The estimated total cost of sludge application ranged from PLN 12646.19 to PLN 20456.73 per 1 ha for doses from 50 to 200 Mg per 1 ha. The results of the estimation confirmed the hypothesis that the unit cost of fertilisation with stabilised sewage sludge increases with the dose of sludge in relation to the area of fertilised soil and decreases with the increase of the mass of sludge deposited in the soil. Optimising fertiliser costs, therefore, requires selection - increasing the sludge dose per unit area. No contamination of the soil with copper, cadmium, lead and zinc was found despite an obvious increase in the content of these metals when mixed into the soil. The application of sewage sludge, even in multiple doses, did not result in exceeding the permissible limit for the content of these elements in the soil, as defined in the Minister of the Environment Regulation of 2015 (Regulation, 2015).","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":"3 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140696010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Microbiology of post-fermentation leachate 发酵后沥滤液微生物学

Economics and Environment Pub Date : 2024-04-10 DOI: 10.34659/eis.2024.88.1.597

J. Zamorska, M. Zdeb, Andżelika Domoń, A. Masłoń

{"title":"Microbiology of post-fermentation leachate","authors":"J. Zamorska, M. Zdeb, Andżelika Domoń, A. Masłoń","doi":"10.34659/eis.2024.88.1.597","DOIUrl":"https://doi.org/10.34659/eis.2024.88.1.597","url":null,"abstract":"Using post-fermentation leachate as fertilizer is a good alternative and solution to the problem of waste at wastewater treatment plants and contains the principles of sustainable development. Leachate from anaerobic treatment of sewage sludge contains valuable elements such as phosphorus, nitrogen and potassium, which can improve soil properties. The production of liquid fertilizer minimizes the negative impact of leachate on the main biological stream in the WWTP and improves the energy efficiency of the entire wastewater treatment system. This transfers into the operating costs of the facility. When thinking about the agricultural use of digestion leachate and its introduction into the environment, a very important issue is its microbiological contamination. The purpose of the conducted research was to determine the microbiological quality of digestion leachates from municipal wastewater treatment plants and to determine the parameters of their hygienization. The number of bacteria in raw leachate is indicative of a sanitary risk in the case they are used in agriculture as fertiliser. Heating the leachate at 60°C for 15 minutes produces an effect comparable to that achieved by heating the leachate to 70°C. The sonication process itself did not affect the better temperature effect. Heating the leachate for 20 minutes after prior sonication for 20 minutes does not result in the complete elimination of microflora.","PeriodicalId":509109,"journal":{"name":"Economics and Environment","volume":"579 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140719539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0