Integracja ubezpieczeń środowiskowych i systemów zarządzania środowiskowego według ISO 14001 – raport z badań

Author(s): Malwina Lemkowska / Language(s): Polish Publication Year: 0

The article is a summary of research on the actual and potential integration of environmental insurance and ISO 14001 environmental management systems (EMSs) in Poland. The aim ofthe research is to analyze the relationship of the above-mentioned instruments of environmental risk management and to identify the factors determining the propensity of enterprises to implement such elements of the system that will increase the usefulness of ISO 14001 standards for insurance purposes in the future. The data for the study were obtained through an asynchronous group interview conducted on the Bulletin Board platform among insurance sector experts and through a survey of organizations that implemented the ISO 14001 system in Poland. Template analysis of qualitative data, supported by narrative techniques and statistical analysis based on the chi-square test of independence, U Mann–Whitney test, Kruskal–Wallistest, Spearman’s rank correlation coefficient were used to interpret the data. Environmental management systems according to ISO 14001 are not, in their current form, used in the process of providing insurance cover for environmental risk. Organizations managed according to ISO14001 rarely design and implement solutions useful to insurers. The latter, however, are statistically significantly correlated with the awareness attributes of the organization. Awareness attributes were also strongly related with the variables describing the propensity to implement additional – useful for insurance purposes – EMSs elements. The strongest motivators for the above, however, were of a non-insurance nature (e.g. obtaining tax credit).

Zakończenie

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

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.

Права на артист-изпълнителите върху търговски марки

Author(s): Silviya Todorova / Language(s): Bulgarian Publication Year: 0

The subject of this paper is the rights of the performing artists for their names, pseudonyms and other distinctive signs of the artist such as autograph, face, name of the work, etc. A study of applied for and registered trademarks of ten world-famous performers (singers) was carried out to ascertain the presence or absence of intellectual property rights. The number of trademarks at the national, European and international level has been identified, and the goods and services in which the trademarks are registered have been extracted. The role of trademarks as a business identifier that provides their holders with identification and differentiation from other artists in the market is indicated. Conclusions and recommendations are formulated on the basis of the implemented research.

Ekspansja usług dostarczanych cyfrowo w globalnym handlu

Author(s): Ewa Mińska-Struzik / Language(s): Polish Publication Year: 0

The chapter presents the concept, essence and types of digitally deliverable services (DDS), the category extracted from the broader group – digital trade – which, in addition to DDS, includes goods and services ordered electronically but delivered in a traditional manner (cross-border e-commerce) and trade in digital content embodied in a tangible product. As the name suggests, DDS can be delivered electronically (like ICT services, sales and marketing services, financial services, professional services, and education and training services). In the trade of these services, geographical distance and other determinants shaping trade flows in goods and traditional services have become less and less important. Based on the review of reports and data provided by UNCTAD, WTO and OECD, the author uses stylised facts to illustrate the phenomenon and discuss its determinants and consequences across different types of economies. The analysis reveals that at both – the macro- and micro-levels, on the supply and demand side of DDS, a variety of challenges and barriers can be identified. Their multifaceted, careful examination becomes necessary to understand the phenomenon and propose appropriate solutions for both those creating and offering digital services, consumers, and policymakers responsible for regulations leading to the full exploitation of the growth potential of the digital transformation of the service sector.

Innovative Marketing Solutions and Value Creation in Agribusiness: The Case of Slovak Winery

Author(s): Elena Horská,Dana Országhová,Radomíra Hornyák-Gregáňová,Ľudmila Nagyová,Iveta Košovská,Eva Dreveňáková,Dominika Kucbeľová / Language(s): English Publication Year: 0

The creation of added value in the agro-sector is an essential part of the strategy of any business entity interested in a competitive position in the food market in a local, national, and international context. In the framework of the European Green Deal, the European food system known as the „Farm to Fork“ strategy, must bring the benefits to the climate, biodiversity, and health of population. One way how to achieve is the way of innovations in terms of technological or marketing progress or value added. The value created in the product creation process can be supported by appropriate innovative practices, with the effective involvement of modern marketing tools and the application of market segmentation. Each market segment and each level of the food system need different added value and innovations are perceived differently. Consumer perception we consider as an important aspect in successful implementation of the „Farm to Fork“ strategy at the level of consumer. Using the example of a Slovak wine producer, we point out the possibilities of using innovative marketing approaches to increase the value of a locally produced product (segmentation, marketing communication, event marketing and using social media). We used Google analytics to evaluate the quality of marketing communication. We chose the period from 01/04/2022 to 31/10/2022 as the monitored period because it is the period when the winery is most active from marketing point of view due to many wine tours and wine tasting that take place in observed period. Moreover, the observed winery, Frtus Winery, is trying to reach a very specific target group (searching for luxury products) within in market segmentation process, so marketing communication and social media must consider this aspect. To increase the value of using social media for marketing communication, we recommend to create a content plan, use of storytelling and story selling, and to create video content. Using video as a marketing tool can be significant to the marketing strategy. Email marketing is not very new, but still interesting tool of digital marketing. The goal of email marketing is to increase customer loyalty to the brand and encourage repeated purchases. The key is keeping emails relevant and interesting. Last, but not least, we mention the marketing position of ambassador as a person who represents company/brand and cooperates with brand continuously. Ambassador can be an expert in certain field or influential figure. They have significant impact on brand reputation and sales.