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Społeczna odpowiedzialność przedsiębiorstwa za środowisko a świadomość ekologiczna pracowników

Author(s): Barbara Kryk / Language(s): Polish Issue: 229/2011

Corporate Social Responsibility for natural environment stems from the fact that modern corporate management requires from a person to take environmental aspects into account. Enterprises’ declarations are not enough any more. Law and society make one perform proper action to protect the environment. Employees play one of the major roles in achieving the objectives of Corporate Social Responsibility for the environment and sustainable development goals at the microeconomic level. For this reason employees’ environmental awareness is very important. Therefore, the article presents the results of employees’ environmental awareness in selected companies.

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Bariery informacyjne strategii zrównoważonego rozwoju w gminach wiejskich Dolnego Śląska

Author(s): Agnieszka Becla / Language(s): Polish Issue: 229/2011

The article presents the role of information in the sustainable development strategy and discusses all stages of preparation and implementation of the sustainable development strategy in the community. It also presents the informative barriers existing in this range in Lower Silesia and shows the possibilities of their limitation.

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Rola samorządu terytorialnego we wdrażaniu zrównoważonego rozwoju

Author(s): Anna Katoła / Language(s): Polish Issue: 229/2011

The article presents the role of local government as the main creator of the sustainable development processes on a local scale. To achieve the objective of the article the author has made the analysis of the literature of the part of wider research covering the effects of the use of EU funds for sustainable development of rural areas in the region. The study has shown that the activity of local government can contribute significantly to the growth of social welfare of the local government units. However, still there are visible gaps in education on the concept of sustainable development.

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Zrównoważona konsumpcja zasobów energetycznych jako wyzwanie zrównoważonego rozwoju w Polsce

Author(s): Joanna Sikora / Language(s): Polish Issue: 229/2011

Progress of civilization contributes to the increased consumption of energy resources. Non-renewable energy resources are running low, and demand for them is steadily increasing. Cultivation of positive consumer behavior leads to sustainable development and efficient usage of renewable energy sources. Correct consumption behavior increases energy security, reduces pollution, and leads to the promotion of new green energy solutions. Consumer education in Poland is slowly changing and starts to shape positive ecological habits. However, the primary criterion are still economic issues which push aside the environmental protection.

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Gospodarka wodno-ściekowa na obszarach wiejskich jako element zrównoważonego rozwoju (na przykładzie wybranych gmin województwa zachodniopomorskiego)

Author(s): Lidia Kłos / Language(s): Polish Issue: 229/2011

Rural development should be conducted in accordance with the principles of sustainable growth. In doing so, the harmonious use of space while respecting the landscape values and natural resources including water is very important. Water resources − depending on the state of technical infrastructure, management and financing − are a stimulating factor of the living conditions of the population and natural environment. Increasing the number of years of negligence in the basic and detailed rules for the functioning of water management in rural areas have been repeatedly, even in the recent years, causing danger to life and health of the population. The article aims to explain the level of technical infrastructure in the area of water – wastewater management in rural areas of selected communities of West Pomeranian voivodeship.

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Wdrażanie orientacji zrównoważonego rozwoju w bankach i instytucjach finansowych

Author(s): Agnieszka Ciechelska / Language(s): Polish Issue: 229/2011

Sustainable development is leading on microeconomic level among other activities in an enterprise. An enterprise, which conducts actions on realizing Millennium Principles of sustainable development, is sustainable. The financial sector realizes such an activity, but it is not its fundamental principle. Such activities are diversified in particular branches of the financial market. It seems that financial sector more and more often takes social activities than the “green” ones. The first ones are usually taken from own initiative, while the other ones are a result of outside conditions: legal requirements and social pressure.

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Projekt polityki wodnej państwa do roku 2030 z perspektywy zrównoważonego rozwoju

Author(s): Andrzej Graczyk / Language(s): Polish Issue: 229/2011

The aim of the article is the assessment of the project of State Water Policy taking into account the coordination with different strategies and politics, and from the point of view of formation policy principles due to sustainable development idea as well as convergence of aims of this policy with the aims of politics and strategies strongly related to it. The article introduces the aims and principles of Renewed Strategy of Sustainable Development of the EU. On this basis there were estimated the aims introduced in the project of water policy, the cohesion with different strategies and policies as well as the range of fulfilling the principles of formation of policy of sustainable development. It was stated that the problem of sustainable development was treated as a problem which accompanied the 180 Andrzej Graczyk policy and not as the leading one. It will be the source of difficulty in its initiation and the guarantee of coordination with actions taken on the ground of other policies.

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Zasada cross compliance jako odpowiedź wspólnej polityki rolnej na zagrożenia środowiskowe w rolnictwie

Author(s): Anna Bisaga / Language(s): Polish Issue: 229/2011

The procedure which is to sustain balanced development in a European model of agriculture is the development of legal and organizational tools which are included in a cross compliance principle. The basic idea of this principle is that it should improve environmental management in various systems of agricultural production. This work summarises the estimation results of the cross compliance principle functioning within health check and shows the results of studies of its implementation in agricultural merchandise households in Opole region. In both cases the necessity of including the realisation of new tasks is visible. Due to the expected regionalisation of the development of programming in the rural areas and agriculture it is suggested that cross compliance requirements are completed by tasks involving the protection of the quality of ecosystems present in the region. These tasks should be realised within the environmental contracts made with payment agencies in the region.

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Ocena wdrażania najlepszej dostępnej techniki w aspekcie zrównoważonego rozwoju

Author(s): Agnieszka Becla / Language(s): Polish Issue: 229/2011

The article presents the conception of the best available technique (BAT) and discusses the procedure of its verification. The most important relationships between BAT and the strategy of the sustainable development have been explained too.

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Uwarunkowania energetyczne i ekologiczne zrównoważonego budownictwa w Polsce

Author(s): Izabela Szamrej-Baran / Language(s): Polish Issue: 229/2011

In the paper the author presents selected issues concerning the implementation of sustainable development principles to construction industry, as well as the status of EPDB Directive adoption into Polish Law.

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Inwestycje gmin w energię odnawialną i poprawę efektywności energetycznej jako sposób implementacji koncepcji zrównoważonego rozwoju

Author(s): Tomasz Żołyniak / Language(s): Polish Issue: 229/2011

This article aims to demonstrate that investment in renewable energy communities (RES) and energy efficiency (EE) make it possible to implement the basic policy objectives of sustainable development. The first part of the paper presents political and legal environment of municipal investments in the direction of RES and EE. Furthermore the article presents examples of the municipal investment in renewable energy, and its evaluation against the principles of sustainable development.

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Polityka energetyczna Polski w świetle zmniejszających się kopalnych zasobów energii

Author(s): Paweł Korytko / Language(s): Polish Issue: 229/2011

The increase in use of energy resources entails growing consumption of nonrenewable fossil resources. Crude oil, coal and natural gas are the most commonly used nonrenewable energy resources, with their supply decreasing at an alarming rate. At the current level of energy production, mineral resources will suffice for 2-3 next generation. Therefore, it is crucial to seek alternative sources, making better use of renewable resources. The projected growth in the consumption of renewable energy resources, in subsequent years, is as follows: electric energy almost tenfold, the heat twofold and biofuels twentyfold. Therefore, state support for renewables is necessary, in accordance with the Polish energy policy.

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Środowiskowa ocena cyklu życia jako narzędzie zrównoważonego rozwoju

Author(s): Agnieszka Panasiewicz / Language(s): Polish Issue: 229/2011

Conducting the large-scale economic activity exacerbates the adverse consequences for the surrounding human environment, for its wealth and health. That is why the new instruments are implemented in all environment area in the whole world. Life Cycle Assessmentis the most popular among those instruments.

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Ochrona środowiska w świetle ustawy o rachunkowości

Author(s): Zbigniew Jakubczyk,Mateusz Musiał / Language(s): Polish Issue: 229/2011

The paper presents the links between the realization of duties in the scope of accounting register and financial reporting, which result from the Act on accountancy of 22 September 1994 and environmental protection. The paper was based on available literature of the subject and research conducted by other scientific centres. It attempts to indicate the possibility of applying the tools accessible within accountancy to analyze various aspects of environmental protection which occurs in the business activity led by companies. In the introductory part, the authors presented the significance of the Act for the functioning of a company. Then, duties of business units in the scope of financial reporting were presented. In the following part, the authors indicated that applying the profit and loss calculus with reference to environmental protection would permit to determine the following: profit or loss from sales of ecological products and services, expressed a 1. s the difference between revenues from the sales of ecological goods and services and also the costs of operation activity in the scope of environmental protection; 2. profit (loss) from operation ecological activity, which is obtained upon taking into account the remaining revenues and operation costs related to ecological activity; 3. profit (loss) from business activity in the scope of ecological activity upon taking into account revenues and financial costs related to ecological activity; 4. gross profit (loss), upon taking into account the result of extraordinary events connected with ecological activity; 5. net profit that results from gross profit minus income tax on ecological activity as well as other obligatory burdening resulting from ecological activity. In the final part, the authors presented the concepts of modification of the Act on accountancy, which would make running control of costs related to environmental protection possible, as Ochrona środowiska w świetle ustawy o rachunkowości 57 well as permit to conduct comparative studies in relation to enterprises. This would allow determining marginal costs of protection of particular components of natural environment.

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Koncepcja zrównoważonego rozwoju obszarów wiejskich i jej wdrażanie w polityce Unii Europejskiej

Author(s): Karol Kociszewski / Language(s): Polish Issue: 229/2011

The goal of the paper is to point out the influence of sustainable development of rural areas conception on the European Union policy. The development of that conception was presented against the background of the most important events connected with sustainable development theory evolution which is superior to it. The paper contains the characteristic of the range of implantation of adequate solutions within EU environmental policy. One of the examples of that process is leading in the key principle – integration of sectoral policies with environmental policy. In that context, the introduction and enforcement of the instruments supporting sustainable development within the following stages of Common Agriculture Policy reforms were pointed out. It could be stated that the discussed conception plays more and more important role in that policy. It should influence the changes of rural areas in Poland.

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Rozwój systemu dystrybucji ekologicznych produktów żywnościowych jako czynnik równoważenia konsumpcji

Author(s): Małgorzata Śliczna / Language(s): Polish Issue: 229/2011

The main goal of the paper is to describe and evaluate organic food distribution system in Poland as a factor of sustainable consumption. The paper is based on the statistical data, literature and the results of research held by the author. It shows the proclivity to organic products consumption and the main criteria of sustainable consumption. It also presents the description of distribution system of food and conditions of organic food distribution system in Poland. The author tries to stress the development prospective of organic food distribution in Poland.

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Zrównoważony rozwój w polityce energetycznej Polski do roku 2030

Author(s): Andrzej Graczyk / Language(s): Polish Issue: 229/2011

The aim of the article is the analysis and assessment of the degree of considering of sustainable development elements in valid Polish energy policy. The sustainable development essential elements formulated in the EU documents under the address of energy policy are the basis of the opinion. The part of occurrence of sustainable development elements in the Polish energy policy as well as the degree of utilization of individual elements of sustainable development in energy policy were estimated. The part of occurrence of sustainable development elements in the Polish energy policy is rather small. The policy does not have the integrated character. Social aspect is faintly taken into account.

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Czynniki równoważenia programów rozwoju na poziomie regionów

Author(s): Jan Jabłoński,Andrzej Graczyk / Language(s): Polish Issue: 229/2011

The aim of the article is a trial to show and assess the factors conditioning the sustainability of the development programs on the regional level. In the first part the author introduced the external factors of sustainability of the development programs. They are identified in global tendencies as well as in international conditions, especially on the bases of functioning of the European Union. The significance of strategic regional policy of Poland was presented in the second part of the paper, as a background for making the level of regions development equal and for removing the barriers of regional competitiveness. The third part focuses on the social factors of sustainability of the development programs.

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Programowanie rozwoju zrównoważonej energetyki na szczeblu lokalnym i jego wpływ na decyzje przedsiębiorstw sektora energetycznego

Author(s): Magdalena Protas / Language(s): Polish Issue: 229/2011

Energy planning at the local level is one of the most important conditions for successful implementation of a national energy policy. The legislation and the EU and national strategies aim at the enhancement of local impact on the sphere of energy. In this article the author attempts to point out the importance of the actions taken by governments in the field of energy planning, creating conditions for sustainable energy development, as well as conditions for the functioning of the energy sector enterprises.

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Funkcjonowanie opłat z tytułu wydobycia kopalin w Polsce i innych krajach europejskich

Author(s): Michał Ptak / Language(s): Polish Issue: 229/2011

The article analyses exploitation charges applied in Poland. The author discusses changes that have taken place in the structure of these charges over the last twenty eight years as well as functions performed by these levies. Particular attention is paid to incentives which promote rational management of mineral resources and actions to protect the environment. The paper also discusses the experience of selected European countries with charges and taxes on natural resources.

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