Environmental Protection Programmes in selected Polish communities as the first step towards
sustainable development
Environmental Protection Programmes in selected Polish communities as the first step towards
sustainable development
Author(s): Magdalena KowalczykSubject(s): Economy, Agriculture, Public Finances
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: environmental protection programmes; community; stakeholder theory; sustainable development; reporting
Summary/Abstract: Purpose: This paper assesses the possibility of using Environmental Protection Pro-grammes (EPPs) in Polish local government as a tool to manage and protect the envi-ronment. In Poland, local government units (LGUs) at all levels are obligated by law to prepare EPPs in accordance with the principle of sustainable development. Methodology: A survey was used as a research tool to determine the role of EPPs in LGUs at the community level. This research attempted to answer the following ques-tion: Are environmental protection programmes merely a document that communities are obligated to prepare? Findings: The results of this research show that community awareness is still very low. Communities only prepare the EPPs, but they do not think about using them as a long-term management tool.Originality/value: This research contributes to showing the role of EPPs in the man-agement of communities in Poland.Research limitations: A limitation of this research is the number of respondents, as it only included a small number of Polish communities. Another limitation is that this research presents only the view of one group of stakeholders – clerks.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 46/2022
- Issue No: 2
- Page Range: 137-155
- Page Count: 19
- Language: English