Remote work at international enterprises

Author(s): Gabriel Grabowski / Language(s): English Publication Year: 0

The aim of the chapter is to initiate discussion on the positive and negative aspects of remote work in Polish branches of international enterprises. In 3 short case studies presented in the text, situations that made organizations’ managements allow their employees work remotely are discussed. In each case, different reasons initiated a decision: plant relocation, hiring a specialist living far from the plant and a threat of pandemic. There is a common opinion on employees in many countries (including Poland) that they are not flexible enough when searching for a job, they expect it to be “round the corner”, whilst it is not only them but also employers that should present a more flexible approach, also in terms of remote working. On the other hand, it must be stressed that such solutions have both advantages and disadvantages and sometimes cannot be available for certain roles in an organisation.

Sustainable development in the non-governmental organisation sector

Author(s): Agnieszka Chomiuk / Language(s): English Publication Year: 0

The described project assumes the development of a new method for solving the problem of homelessness, in particular, with regard to the field of supporting people in an exceptionally difficult situation or those suffering from mental disorders and/or addictions to achieve independence and overcome problems. The aforementioned project is the first attempt at implementing this method in Poland. The basic assumption of the method is to solve the main problem of a person in the homelessness crisis, which is the lack of housing, and only then to provide support in solving other problems. The aim of the chapter is to give rise to discussion on the innovative solutions implemented by one of the local government to remedy the problems of homeless people. The issue is based on SDGs. The second described case study is the “Safe Future of People with Intellectual Disability”—implemented by the Polish Association for People with Intellectual Disability—reflecting the tested model based on support circles, i.e. social support networks in order to empower people with intellectual disabilities. The main objective of the “Safe Future” model is to develop and implement solutions that ensure legal, financial and social security of people with intellectual disabilities in situations where they have lost the support of the family. The concept of the support circles tested in this model is based on built networks of connections rooted in the social capital generated among the local community. The last example of sustainable development in the non-governmental sector is Social Cooperative Sunny Hill—as a social enterprise it is a unique entity on the market. It conducts economic activity, the main goal of which is not profit, but social and professional re-integration of people at risk of social exclusion. Contrary to a traditional enterprises, it does not distribute the profit among shareholders, but allocates it to social purposes.

Lights and shadows of Airbnb and all-inclusive vacations: How to make them more sustainable? – tourist sector

Author(s): Magdalena Stefańska,Iwona Olejnik / Language(s): English Publication Year: 0

One of the sustainable goals refers to the tourism services sector—by 2030, devise and implement policies to promote sustainable tourism that creates jobs and promotes local culture as well as products. Responsible tourism (RT) means to: – minimise the negative impact on the economic, environmental and social sphere (3P model); – generate greater economic benefits for local communities; – support the welfare of host communities; – improve working conditions and access to the tourism industry; – engage local residents in making decisions that will have influence on their lives, surroundings and possibilities; – support the preservation of heritage in the sphere of nature and culture for maintaining diversity; – provide tourists with new experiences through closer and more meaningful contact with local culture and people. Below, of the following forms of tourist services are discussed—all-inclusive vacations and Airbnb. The goal is to invite readers to take part in the discussion on those popular forms of spending leisure time—how to make them—if possible—more sustainable.

Historyczne uwarunkowania różnic w rozwoju polskich regionów i wybrane problemy finansowania publicznego jako bariery realizacji celów zrównoważonego rozwoju

Author(s): Oliwia Jędrzejewska,Julia Ziółkowska / Language(s): Polish Publication Year: 0

Purpose: The aim of this study is to indicate the role of the state in the pursuit of sustainable development of Poland. Design/methodology/approach: The authors assume that historical factors underlie the differentiated development of Polish regions. A critical review of the literature on historical determinants of development of Polish regions was conducted. International legal conditions calling on Poland to take action to reduce adverse climate change are presented. The amount of state budget expenditure on tasks related to sustainable development of the country is discussed. Secondary data from the reports of the Council of Ministers were used. Findings: Differences in the level of the development of Polish regions are historically determined. Compared to other countries, the degree of Poland’s achievement of sustainable development goals is satisfactory, as it ranks 23rd in the world ranking (out of 193 possible places). Budget expenditures on tasks contributing to the achievement of sustainable development goals are relatively small. Originality and value: It is pointed out that in the past, the amount of spending on state development financing has varied. Historical conditions continue to affect the uneven development of individual regions. The authors suggest that the unsatisfactory level of the development of some regions is due not so much to the lack of access to funding sources, but to the mentality of people living in these areas.

Neutralność klimatyczna a interes Polski

Author(s): Dominika Szajda / Language(s): Polish Publication Year: 0

Purpose: The author aims to determine the estimated cost of adaptation of the Polish economy to a zero-emission energy system, taking into account the social aspect. Design/methodology/approach: The chapter shows that one of the causes of adverse climate change and increased air pollution in Poland is the increased burning of fossil fuels. It presents actions taken by international organizations to achieve climate neutrality. Against this background, Poland’s attitude towards the problem of ensuring climate neutrality of the economy is presented. The author looks at the problem of climate neutrality through the prism of the so-called social contract for the mining industry. This agreement takes into account the economic losses that the inhabitants of the Silesian Voivodeship will suffer in connection with this adaptation. The author assesses the legal feasibility of the miners’ demands. Findings: Poland should achieve climate neutrality by the early 2030s at the latest. Therefore, the hard coal mines should be already closed now rather than their extraction for each ton of raw material subsidized. In order to achieve climate neutrality it will be necessary to incur very large financial outlays, including for the safe closure of the mines and cash severance packages for the miners. The provisions of the social agreement for the mining industry are contrary to EU law and the climate goals set out in the so-called Paris Agreement. Originality and value: It was pointed out that Polish politicians have an ambivalent attitude towards the energy transition. They do not want to give up a strategic resource for Poland. Thus, they ignore the risks associated with the continued use of coal on a massive scale.

Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa

Author(s): Aleksandra Skierś / Language(s): Polish Publication Year: 0

Purpose: Evaluation of value added tax (in Poland: goods and services tax) regulations in terms of their adaptation to changes resulting from the development of digitization of the economy, as well as to socio-economic processes. Design/methodology/approach: An analysis of legal acts, a review of tax rulings and proposed solutions concerning VAT taxation presented in the literature. The study addresses issues related to e-commerce and the provision of services at a distance. It also outlines the problem of taxation of the sharing economy. Findings: On the basis of the analysis it may be concluded that the regulations on indirect taxation of digital activity, although they are not without flaws, can be applicable to modern trade and provision of services. However, there are still issues which require developing new solutions (such as taxation of the sharing economy).

Podatki i opłaty ekologiczne jako instrumenty polityki środowiskowej

Author(s): Wojciech Małolepszy / Language(s): Polish Publication Year: 0

Purpose: Contemporary world’s challenges related to the emerging environmental issues imply a necessity of developing an appropriate set of environmental management tools. The aims of the chapter are to present general principles of ecological taxation and to demonstrate the role of ecological taxes and fees as instruments that contribute effectively to the achievement of environmental protection policy objectives. Design/methodology/approach: The chapter presents a critical review of the academic and institutional research on ecological taxation and the results of a data analysis on environmental taxes in the European Union countries in 2019. It has been divided into four sections. The first and the second ones were devoted to the theoretical, functional and developmental aspects of ecological taxes and fees. Then, the indicators showing size of environmental tax burden in European Union countries were evaluated. The last section focused on a wide range of tax mechanisms and tools that would potentially improve environmental policy around the world. Findings: Ecological taxes and fees play a leading role when it comes to the use of the economic instruments for environmental policy. It is indicated that appropriately designed and implemented ecological tax system can provide comprehensive and effective support for achieving environmental objectives. It is essential to create new ecological tax mechanisms, as well as to modify existing ones to adapt them to the upcoming climate, environmental and energy challenges. Keywords: ecological taxes, ecological fees, environmental policy, ecologisation of the tax system.

Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

Author(s): Robert Dankiewicz / Language(s): Polish Publication Year: 0

The occurrence of risk in economic activity is a natural phenomenon that requires management aimed at limiting the impact of risk materialization on the situation of enterprises. This phenomenon refers also to small and medium-sized enterprises, which are an extremely key element for the economy both in terms of the number of such entities, their role in generating new jobs, but also the added value. Unfortunately, the problem of risk identification and management in SME companies is at a much lower level than in the case of large entities. Therefore,in the case of small and medium-sized enterprises it seems crucial to have a proper approach to risk identification and management, especially in times of intensive changes in the environment, which in turn may provide an opportunity for new areas of risk to appear. Studies have shown that entrepreneurs are slowly increasing their awareness of the possibility of the occurrence of various types of risk and their consequences, but this increase is often selective. However, this is the basis for the development of appropriate mechanisms and procedures that will allow to conduct business effectively and safely in a changing, often unpredictable environment in the future. The purpose of the study is an attempt to identify and assessthe various areas of risk encountered in the small and medium-sized enterprise sector and their importance.

Społeczna odpowiedzialność banków w Polsce w dobie pandemii COVID-19

Author(s): Krzysztof Waliszewski / Language(s): Polish Publication Year: 0

The actions of socially responsible banks were implemented on a large scale before the outbreak of the COVID-19 pandemic and concerned such areas as environmental and climate protection, financial education, health protection, employee volunteering, patronage of culture and arts, and supporting non-governmental organizations. However, after the outbreak of the pandemic, these actions have focused in particular on the priorities and challenges of the pandemic time. The aim of the chapter is to analyze social projects implemented by banks in Poland in 2020, i.e. the year of the outbreak of the pandemic. The chapter presents the idea of corporate social responsibility on the basis of banks from the theoretical point of view. Then, in connection with the COVID-19 pandemic and the 2020+ coronavirus crisis, the focus was on describing the impact of this crisis on the situation in the banking sector in Poland, which was the background to present social activities of the largest banks in Poland related to mitigating the effects of the pandemic for various groups of stakeholders. From the presented analysis of social activities, it can be concluded that they were multidirectional and concerned bank customers, including seniors, bank employees in the field of remote work support, health and their families, remote education, scholarship programs, IT education and cybersecurity, as well as those affected by the crisis health service.

Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

Wykroczenia i przestępstwa związane z VAT – ujęcie normatywne

Author(s): Magdalena Stępniak / Language(s): Polish Publication Year: 0

Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.

Наказателноправна уредба на шпионажа в Китай

Author(s): Anton Mihaylov / Language(s): Bulgarian Publication Year: 0

The report examines the People's Republic of China's (PRC) new espionage legislation. Attention is paid to the Criminal Code of the PRC, but also to the new Counterespionage Law of 2023, which seriously strengthens the legal measures to protect the security of the PRC. Views are provided on the legal approaches used in China, as well as the degree of risk to foreign persons and entities wishing to conduct business services in that country or employ Chinese nationals in light of possible espionage charges. At the legislative level, measures have been introduced to hinder the activities of foreign intelligence services and to protect state secrets of the PRC, but this creates risks for the normal business activities of foreign companies in PRC.

Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

Meat alternatives—market and cunsumption

Author(s): Iga Rybicka,Karolina Bohdan,Przemysław Łukasz Kowalczewski / Language(s): English Publication Year: 0

Elimination of animal-based products, often related to a vegetarian or vegan diet, is one of the most popular nutritional trends observed around the world. This chapter provides an overview of the assortment, market and consumption of various meat alternatives. Products replacing meat are made of various types of (mostly) plant-based raw materials including pulses/legumes, cereal proteins (mainly gluten), oilseeds, fungi (edible mushrooms) and algae; however, cultured meat and edible insects are also described. The market of meat alternatives was estimated at USD 10,11 billion in 2022 and is expected to grow at a compound annual growth rate (CAGR) of minimum 15% by 2030. Europe has the largest share (52%) of the global market followed by North America (27%), Asia Pacific (12%), Latin America (6%) and Middle East and Africa (4%). The top producers are Beyond Meat, Boulder Brands, Hain Celestia, Nestlé, Garden Protein International, Vivera, Lightlife Foods, Woolworths, Naturli’ Foods and Sainsbury’s. Despite the fact that vegetarians and vegans constitute 6.4% and 6% of global consumers, respectively, more and more people are willing to either reduce the consumption of meat (62%) or animal-origin (42%) products. This is due to the fact that the consumption of meat-free products plays a role in sustainable development considering multiple health, economic and environmental issues.

Shaping sustainable food consumption attitudes: Bibliometric literature review

Author(s): Natalia Gluza,Doris Antczak,Marcin Gurtatowski / Language(s): English Publication Year: 0

Sustainable food consumption is a crucial aspect of achieving a sustainable future. However, changing people’s attitudes towards food can be a difficult task. In this article, we will conduct a bibliometric literature review to explore the current state of research on shaping sustainable food consumption attitudes. The study uses a sample of 922 papers in various bibliometric analyses. The authors use citation and collaboration analysis to determine the most significant authors and journals, and examine the relationships between the main authors and institutions. Next, they conduct content analysis, using bibliographic coupling, to determine the main areasof research within sustainable food consumption attitudes. The chapter attempts to identify the most important authors, journals and trends in each field.

Household food waste—the origin, level, structure and methods of prevention

Author(s): Bartłomiej Pierański,Luboš Smutka / Language(s): English Publication Year: 0

Food waste is one of the major problems that humanity needs to solve. The gargantuan amount of food wasted each year, estimated at around 1 billion tonnes, creates a range of environmental, economic and ethical problems. Unfortunately, food is wasted to the greatest extent by households. To a lesser extent, food is wasted by producers or intermediaries. Therefore, the aim of this article is first and foremost to identify the causes of food waste by households. To do this,a conceptual framework has been adopted. It assumes that household food waste originates in three predictable stages—when shopping, storing and serving. In other words, households waste food because they do not prepare the food they purchase, they do not serve the food they prepare, and they do not consume the food they serve. The considerations in the paper are based on the available literature and secondary data.

Surplus food redistribution systems as a food waste prevention tool

Author(s): Barbara Borusiak,Blaženka Knežević / Language(s): English Publication Year: 0

The main objective of this chapter is to present solutions designed in order to redistribute surplusfood as a food waste prevention tool. Food surpluses are generated both in supply chains andin households. This chapter presents the surplus food redistribution system structure in terms of entities included into it. Three main types of SFRS institutions will be presented: food banks operating both as front-line and warehouse entities, social supermarkets and food sharing systems, which work as initiatives based on some premises (physical places) where food may beleft and taken from, as well as initiatives operating thanks to Internet platforms. Three categories of these platforms are characterised in this chapter: the “sharing for money” model, which is primarily a B2C for-profit model to reduce waste and, at the same time, generate revenue, the “sharing for charity” model in which food is collected and given to non-profit organisations, and the “sharing for the community” model which is a B2C or C2C model where food is shared amongst consumers.

Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Author(s): Joanna Błażyńska / Language(s): Polish Publication Year: 0

Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

Mechanizm granicznego podatku węglowego (CBAM) w Polsce

Author(s): Patrycja Niemczyk / Language(s): Polish Publication Year: 0

Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.

Zakończenie

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0