Metody ekonomicznej oceny projektów z uwzględnieniem ryzyka ESG
Methods of economic evaluation of projects with consideration of ESG risks

Summary/Abstract: Evaluating the effectiveness of sustainable projects is a com-prehensive process that requires consideration of both financial, social and environmental aspects. The main objective of the article is to identify the ESG risks necessary to assume in assessing the viability of sustainable projects. In the case of sustainable investments, it is worth using tools that take ESG aspects into account, such as LCA (Life Cycle Assessment) for environmental evaluation or social audits for assessing the impact on the community. This study provides a theoretical and conceptual introduction. It indicates topics within the scope of the economic evaluation of projects methods from an expanded perspective on the profitability of sustainable projects

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