Zastosowanie opcji forward start w ocenie strategicznych przedsięwzięć proekologicznych
Applying forward start options in the assessment of strategic pro-ecological projects

Summary/Abstract: As a results of not considering the interests of nature in business and social activities, an environmental crisis has emerged. Ecosystems, with increasing pressure and prolonged monotonous pressure, have begun to gradually lose their ability to self-renew and they are being destroyed. The implementation of the concepts of sustainable development is the chance to inhibit the tendencies harmful to the natural environment and mitigate the effects that have already arisen. A significant role in carrying out the idea of sustainable development is played by enterprises which incorporate envirinmental protection issues into the strategic management process. New conditioning of the value creation process in a firm implies searching for innovative methods to assess implemented projects. The aim of this paper is to present the possibilities of using the forward start options in the assessment of strategic investment projects which take into account ecological aspects. Due to the created possibility of assessing the project, regarding the chosen direction, moment and type of investment, forward start options may make it considerably easier for business managers to make decisions about the implementation of strategic pro-ecological projects.

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