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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.
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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.
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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.
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The report provides a brief presentation of the method, the advantages of its application to optimize processes in civil organizations, examples of its use in an army environment, a link to methods of production logistics and the modeling of logistics processes studied at the Military Academy
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In this paper, the effort is to provide a condensed overview of two distinct U.S. defense cooperation programs (FMF and FMS), each of which, however, has very different functions and purposes. In parallel, to present two different approaches to importing and acquiring U.S. defense products and services (FMS and DCS), and where there are opportunities for further combining and inter-mixing, to consider more elaborated hybrid multi-layered options. The aim is, in a most compact form, to make a comparison of three different tools that have gained international prominence as terms through their abbreviations (FMF, FMS and DCS), clearly outlining and distinguishing the essential differences by relevant features, but at the same time drawing out and highlighting the important complementarities and synergies between them.
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The transition from a post-industrial economy to a digital economy is presented as a major trend in world economic development at the beginning of the 21st century. The relationship and conditioning of the term “digital economy” with related concepts is traced and it is emphasized that the digital economy creates new opportunities for growth and well-being, but is also associated with many challenges. The digital economy is emerging as a generalizing concept, which is reduced not only to new digital technologies, but also to significant changes in the traditional rules of doing business, in new manifestations of classical economic laws. The expansion of the digital economy thus has major strategic implications for productivity growth and global GDP.
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Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.
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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.
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Purpose: In this chapter, we analyse how companies responded to sanctions imposed on Russia after its invasion of Ukraine. We examine the impact of selected external (public-legal pressure, the size of sanctions and crisis caused by the war) and internal factors (strategic agility, code of ethics and sustainable conduct) on the degree of compliance with sanctions and the type of adaptation strategies adopted. Design/methodology/approach: The objects of the study are medium-sized companies from countries that have imposed sanctions (here, Poland, Germany and the US). The results come from an electronic questionnaire survey conducted in 2023 among 610 medium-sized companies operating in industries directly or indirectly affected by trade restrictions. Findings: The company’s code of ethics and the perceived severity of the crisis have the greatest impacton the approach to sanctions and respective adaptation strategies. At the same time, external and internal pressure affect companies in opposite directions, with consequences for their adaptation strategies.
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