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.

Privire de ansamblu asupra monitorizării progresului dezvoltării durabile

Author(s): Simona-Rodica Şoldan / Language(s): Romanian Publication Year: 0

From the emergence of the concept of sustainable development to the present day, this model of development has been a global policy with economic, social and environmental implications, of major importance for our common good. Achieving sustainable development goals requires a holistic, long-term approach. The realization of the sustainable development vision and the monitoring of progress are based on indicators of achievement that need to be linked to specific actions over a time horizon. Identifying the right indicators and interpreting them is crucial. This paper provides an overview of the challenge of measuring indicators for monitoring progress on sustainable development and is a starting point for future in-depth analysis of the indicators associated with the 17 SDGs and the criteria for their selection.

POSTRATNI/GENOCIDNI EKONOMSKI OPORAVAK I RAZVOJ SREBRENICE ‒ NAUČENE I NENAUČENE LEKCIJE ‒

Author(s): Kadrija Hodžić / Language(s): Bosnian Publication Year: 0

Ni nakon više od dvije decenije u Srebrenici, ali manje-više i u svim povratničkim mjestima, ne samo da nije izrađen i primijenjen održivi model ekonomskog oporavka i razvoja već je ostao nerazjašnjen sam koncept postratni/genocidni ekonomskog oporavka. I pored zvanično promoviranog i izdašno donacijski podržanog procesa ekonomske obnove, na sceni su krajnje nepovoljna demografska, socijalna i ekonomska kretanja u ukupnom postratnom periodu. Naravno da se zbog toga otvaraju brojna pitanja ovakvog neuspjeha – od ponovnog preispitivanja samog pojma ekonomske obnove do niza „nenaučenih lekcija” iz dvadesetogodišnjeg procesa ekonomske obnove u ovoj općini.

DEMOGRAFSKE PROMJENE NA PROSTORU SREBRENICE OD 1991. do 2022. GODINE

Author(s): Salih Kulenović,Sead Jahić,Senad Gutić / Language(s): Bosnian Publication Year: 0

Općina Srebrenica nalazi se u istočnom dijelu Bosne i Hercegovine. Graniči s općinama: Bratunac na sjeveru i sjeveroistoku, Višegrad i Rogatica na jugozapadu, općinom Milići (dio bivše općine Vlasenica) na zapadu, a na jugu granica ide rijekom Drinom u dužini od 40 km koja je i međunarodna granica između Bosne i Hercegovine i Republike Srbije. Površina teritorije općine Srebrenica je 529,83 km2. Prema popisu stanovništva 1991. godine na prostoru općine Srebrenice živjelo je ukupno 36.666 stanovnika ili 0,84% od ukupnog stanovništva Bosne i Hercegovine. Bošnjaka je bilo 27.572 ili 75,20%, Srba 8.315 ili 22,70% i ostalih 779 ili 2,12%1. Gustina naseljenosti u općini iznosila je 69,6 st/km2 (u Bosni i Hercegovini 85,6 st/km2). U političko-administrativnom pogledu 1991. godine Srebrenica je imala 19 mjesnih zajednica u kojima se nalazilo 80 naselja od kojih je jedno pripadalo gradskom, a 79 seoskom tipu naselja. Prema prirodnom priraštaju koji je iznosio 13,2‰ 1991. godine, općina Srebrenica bila je na petom mjestu u Bosni i Hercegovini i to poslije općina Žepče, Velika Kladuša, Živinice i Kalesija. U periodu 1992‒1995. godine na području općine Srebrenica, kao i na prostoru cijele Bosne i Hercegovine, dogodile su se krupne demografske promjene. Masovni zločini koje su nad nedužnim bošnjačkim stanovništ-vom vršile tzv. Vojska RS i policija RS, pod vojnom komandom ratnog zločinca Ratka Mladića i političke direktive ratnog zločinca Radova-na Karadžića, dostigle su vrhunac u općini Srebrenica kada su srpske oružane formacije okupirale “sigurnu zonu UN-a” Srebrenicu, jula 1995. godine, i počinile genocid nad nedužnim bošnjačkim stanovništvom.

Ромските гетоизирани градски структури: пространствен конструкт, места за толерантност или за социална изолация на ромите от живота на града

Author(s): Kamelia Petkova Tsvetkova-Nedyalkova / Language(s): English,Bulgarian Publication Year: 0

In recent years, regardless of the reported negative demographic changes in the structure of the population, there has been an increase in the size of the existing Roma ghettoized urban structures, which change, albeit unconsciously, the appearance of several cities and have a significant impact on their development. In the context of European territorial cohesion policies, the view is taken that European cities become places of tolerance and social progress, working towards social cohesion, balance, and integration. Based on a series of in-depth interviews conducted among representatives of the Roma community, educational mediators, non-governmental organizations, and representatives of local authorities in the cities of Lom, Kyustendil and Dobrich within the framework of a project on the topic: „Spatial models of Roma ghettoized urban structures in Bulgaria“. financed by the Scientific Research Fund at the Ministry of Education and Culture, an attempt will be made to answer the research question.

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.

Парична политика в страните от ЕС – генератор на инфлация и/или растеж?

Author(s): Milena Kovachevich / Language(s): Bulgarian Publication Year: 0

Over the past almost two decades, expansionary monetary policy has been increasingly used both during and after the onset of crises of various natures. Although, according to the theory, in the long term the use of monetary policy instruments does not lead to stimulating the economy and increasing growth, the countries in the EU, and more specifically in the Euro area, have systematically implemented a growth-stimulating monetary policy after 2008. Through the prism of cointegration analysis, the study reveals whether there is a long-run relationship between economic growth and money supply and/or whether such a relationship exists between money supply and inflation.

Устойчиво финансиране чрез "зелени" облигации: фактори за успех, ползи и предизвикателства

Author(s): Katerina Vojcheska-Nikodinoska / Language(s): Bulgarian Publication Year: 0

Sustainable finance as a key area continues to gain momentum as governments and corporate issuers pay increasing attention to environmental, social and governance factors, and investors, regulators and other stakeholders encourage more robust ESG practices. Interest in sustainable finance accelerated in 2020, with the COVID-19 pandemic highlighting the need for funds to help economies, businesses and people recover in a responsible way that addresses environmental and social challenges. The report is structured in three parts: a literature review exploring the success factors, benefits and challenges of issuing green bonds as identified by researchers in different countries; then we use the methodological potential of the analyzed area to formulate expert research; and we summarize the results of the study and suggestions for its further development. The results show that the issuer’s reputation, good credit rating and environmental, social and governance performance are key considerations for the success of issuing green bonds. The main benefits of green bonds are that they carry low investment risk with the ability to raise large investment amounts while providing quantifiable visible benefits. While the challenges related to the issuance of green bonds include greenwashing, the questionable role of the green bond market in environmental protection, and insufficient financial and economic benefits of issuance.

Public Investment in the Field of Higher Education in Bulgaria. Optimization of the Financial Policies Concerning the Education System in the Country

Author(s): Darina Neycheva / Language(s): English Publication Year: 0

Education is believed to be the most important factor for achieving sustainable economic development, which underlines the significance of market mechanisms fundamental for financing higher education. The subsidy of the higher education in state universities in Bulgaria is provided as a compensation given by the society in advance for the future benefits expected by the students. However, the current model of financing has resulted in a surplus of specialists in some areas and shortage of such in others. It is also crucial to consider the inefficiency arising from the fact the majority of people who benefit from the subsidies, and who after graduation decide to leave the country, or to work something completely different from the field of the specialty acquired. There are, of course, some measures taken by the state, as well as other approaches yet to be considered. For instance, optimization of subsidization models, as well as involving the business deeper in the higher education system, which will attract more funds, career opportunities, orientation towards the needs of the job market, and it will also guarantee practicality. Withal, the tuition fees and financial policies should be optimized to foster our economic growth, our social progress and competitiveness, as well.

Жизненият стандарт като критерий за провеждането на успешна икономическа политика в България

Author(s): Yana Stoencheva / Language(s): Bulgarian Publication Year: 0

Thе present report has a goal to reveal the territorial differences in the living standards of the population in the districts of the country. To achieve this goal, various indicators are used that reflect the material well-being of the population. The results of the study show that the country has a sustainable economic policy leading to an increase in living standards.

"Сребърната икономика" в Европа и ролята на социалните иновации за подобряване качеството на живот на потребителите на социални услуги

Author(s): Tanya Vazova / Language(s): Bulgarian Publication Year: 0

The growing trend of an aging population in Europe highlights the challenges, innovations and new policies needed to improve the lives of older people. The development and use of the available labour potential of all people of working age is an important task to address demographic challenges. We need to prepare and adapt to reality by accepting people over 60+, and sometimes over 50+, as a resource important to society, not a burden. In the conditions of the modern changes two tendencies in relation to the aging population stand out: the opportunity to be useful both for themselves and for society in the new realities, taking into account their activity and "common sense"; the development of the "silver economy", which includes all economic activities related to production, health, social, educational and other services designed to meet the needs and improve the quality of life of older people. The impact of population aging is presented in this report; the concept of the "silver economy" is considered, including a wide range of activities that meet the needs of older people as consumers and presents good innovative practices developed and implemented in some EU member states.

Трансформация във вижданията за планирането на невоенните ресурси в интерес на отбраната при кандидатстването за членство в НАТО

Author(s): Dimitar Hristov / Language(s): Bulgarian Publication Year: 0

The report examines the practices of wartime planning of non-military resources in the interest of defence in the period 1940-1990 and qualitatively changed views on their planning after the adoption of the National Security Concept in April 1998 and the Military Doctrine of 1999, which created the necessary foundations for the reform of national defense. The new views consider the wartime planning of non-military resources in the interests of defence as an element of civil-military attitude and are enshrined in the Concept for Civil Resource Planning in the interests of Defence, which is the basis for the development of a new normative basis suitable for the pre-accession period of membership of the European Union and NATO and and in the following years

Zakończenie

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

Tourism Sustainability: A Comparative Analysis of Bulgaria and the Neighbouring Countries

Author(s): Petya Ivanova / Language(s): English Publication Year: 0

The main aim of this paper is to analyze some key indicators determining the degree of tourism sustainability. It studies tourism sustainability indicators in Bulgaria compared with its neighbouring countries and uses an established methodological apparatus for studying tourism sustainability, developed by the World Economic Forum. The research places emphasis on an analysis of the balance in the triple bottom line of economic-environmental-social goals determining sustainability. The research methodology includes theoretical-methodological analysis, comparative analysis, empirical analysis, systemic approach. Based on the analysis carried out, the strengths of the offered tourist product in Bulgaria are highlighted, as well as the weaknesses regarding sustainability, which need improvement measures.

Изобретения, създадени от световноизвестни личности в сферата на музикалния и филмовия бизнес

Author(s): Vladislava Pacheva / Language(s): Bulgarian Publication Year: 0

The subject matter of this paper are patented inventions owned by world-famous personalities. The nature of inventions and ways of protecting innovative products in the music and film business as inventions are outlined. Patent protection of inventions under national patent laws is identified, as well as exceptions to protection. It analyses the role of inventions as a fundamental object of industrial property, which provides its owner with a monopoly advantage and provides him with various opportunities for realization and profit. Examples are given of inventions created by world-famous personalities such as musicians, producers, and actors.

Актуални тенденции в издателския бизнес

Author(s): Jouliana Tomova / Language(s): Bulgarian Publication Year: 0

The report explores the current state and challenges facing the publishing business in the context of dynamic and turbulent world processes, identified with exponential growth in information exchange opportunities and the development of Artificial Intelligence with wide-ranging but also narrowly specialized functions, the creative industries are at a crossroads . Questions about intellectual property in the publishing business, both in its theoretical, legal and technological dimensions, as well as in the purely practical applications that confront us with the multi-layered variability of everyday life, are posed with increasing urgency and sharpness. It is important to emphasize that intellectual property rights in the publishing business are a fundamental mechanism for protecting the creative efforts of authors, translators, art designers, illustrators, etc. from the fields of literature, science and the arts and at the same time provide an opportunity for economic stability for publishers and the publishing business. In this context, the management and protection of intellectual property rights plays a key role in the success of the publishing business.

Справедливото компенсационно възнаграждение при свободно използване в ЗАПСП

Author(s): Mehti Melikov / Language(s): Bulgarian Publication Year: 0

The article examines the challenges in overcoming a specific deficit of the Bulgarian Copyright and Neighbouring Rights Act (CNRA), preventing the collection and distribution of compensation fees for authors and publishers of any printed works, in respect of reproductions on paper or any similar medium for non-commercial purposes, under the terms of Art. 25, para. 1, item 1 CNRA. Given the free nature of the use for personal purposes under the statutory rules, it is accepted that the compensatory remuneration should be collected indirectly when it is included in the price of goods or services related to such use. In this context, account should be taken of the fairness of the mechanisms for collecting compensation remuneration and their relationship to the intrinsic nature of the use. Taking into account the nature of compensation remuneration and on the basis of available market data on the nature of the actual use, the article points to ways of finding fair compensation mechanisms and the place of authors and publishers as beneficiaries of such compensation.