Kredyty SLL w Polsce – sytuacja obecna i perspektywy
Sustainability Linked Loans in Poland—current situation and perspectives

Author(s): Kamila Michowska
Subject(s): Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Business Ethics, Green Transformation
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: Sustainability Linked Loans;green finance;sustainable finance;
Summary/Abstract: Sustainability Linked Loans (SLL) have gained increasing attention in Poland, reflecting a broader global trend in sustainable finance. The aim of this chapter is a comprehensive overview of SLLs, comparing the Polish and international markets and evaluating the future prospects of this financial instrument. The study reviews industry standards and examines Key Performance Indicators (KPIs) used in SLLs, assessing their alignment with standards. Findings show, that while SLLs became globally used due to their flexibility, the Polish market is still developing. Environmental KPIs are prevalent in SLLs, whereas social KPIs are less common due to measurement challenges. The paper also notes a recent decline in SLL issuance, likely influenced by stricter EU regulations and high auditing costs.

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