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Ekonomik Büyüme, Ticari Açık, Yenilenebilir Enerji Tüketimi ve Nüfusun CO2 Emisyonu Üzerindeki Etkilerinin ARDL Yöntemiyle İncelenmesi: Türkiye Üzerine Kanıtlar

Author(s): Tahsin Avcı,Nedim Mercan / Language(s): Turkish Publication Year: 0

Ekonomik büyüme özellikle İkinci Dünya Savaşından sonra Neo Liberal politikaların bir getirisi olarak neredeyse tüm ekonomilerin temel hedef politikası olmaktadır. 1980 sonrasında Neo Liberal politikalar ile birlikte büyümeye verilen önem iyice artmakta ve büyümenin pozitif getirilerinin yanında birçok negatif getirisi de olmaktadır. Büyümenin önemi herkes tarafından bilinmektedir. Nitekim büyüme hedeflerine doğru ilerlerken negatif getiriler zamanla önemli çevre sorunlarına neden olduğu görülmektedir. Büyümenin çevreye verdiği tahribat 1990’lara gelindiğinde küresel ısınma ve iklim değişikliği gibi global sorunlara yol açtığı görülmekte ve ülkelerin gündeminde ilk sırayı almaktadır. Bu süreçten sonra küresel ısınma ve çevre kirliliği gibi insanlığın geleceğini önemli ölçüde etkileyecek olaylara dikkat çekmek ve bunların tahribatını azaltmak için küresel ölçekte çeşitli konferanslar, protokoller ve düzenlemeler hazırlanmaya ve kabul edilmeye başlanmıştır. Fakat ekonomiler kendi büyüme politikalarından vazgeçmemiş ve büyümenin doğa üzerindeki tahribatı giderek artmaya devam etmiştir.

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The Impact of Innovation, Foreign Direct Investments, Trade Openness, Economic Growth on Carbon Emissions in Türkiye

Author(s): Ahmet Kadiroğlu / Language(s): English Publication Year: 0

The main purpose of this study is to examine the current energy economics literature in Türkiye by considering the role of innovations, foreign direct investments, economic growth and trade openness in the function of carbon emissions. In the study using 1994–2020 data, vector error correction model (VECM) and ARDL bounds test methods were used to examine the effects of innovation, trade openness, foreign direct investment, per capita GDP on CO2 emissions. Accordingly, it was concluded that trade openness and GDP per capita are among the variables affecting CO2 emissions in Türkiye. GDP per capita and trade openness affect carbon emissions positively in Türkiye. On the other hand, the relationship between FDI, innovation coefficient and CO2 emission coefficient is not significant at the 5% level. The sign of the coefficient of the predicted foreign direct investment and innovation variable is positive. In line with the findings, it primarily targets the energy consumption model, since economic growth is the primary driving force of the country's economy. Policy makers should turn to practices that encourage the use of renewable energy sources rather than the use of fossil fuels. While transitioning to renewable energy sources, R&D units in the country can be used for the development of renewable energy solutions.

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Potrzeby informacyjne interesariuszy w świetle odmiennych podejść teorii interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

The profit paradigm in business declining, replaced by hybrid organizations pursuing profits alongside social and environmental goals. Stakeholders’ involvement and dialogue are vital for the company’s success in this transformation. The objective is to examine the evolving needs of stakeholders in terms of information and their communication expectations in light of two alternative approaches in stakeholder theory: managerial and normative (Gray et al., 1996). The research method employed is a systematic literature review. The dialogic approach in stakeholder management involves engaging stakeholders in the process of defining priority issues and providing relevant information, collaboration, and accommodating changing expectations. The monologic approach is based on providing one-sided scientific knowledge by technical experts, limiting debate and rejecting alternative perspectives. The growing significance of stakeholders generates escalating principal-agent conflict between stakeholders and managers, as well as other capital providers.

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Farming sustainability—interactions of economic, environmental and social dimensions

Author(s): Aleksander Grzelak,Michał Borychowski,Jakub Staniszewski,Anna Matuszczak / Language(s): English Publication Year: 0

The conviction that farm development depends not only on the economic dimension but also on the environment as well as the social dimension, is increasingly widespread. The purpose of this study was to assess the interaction between the economic, social and environmental fields of agricultural activity and to identify cause-and-effect relationships between the aforementioned dimensions on the basis of family farms in Wielkopolska. The study was based on a literature review and the results of surveys conducted among 120 farms in the Wielkopolska region of Poland. Having applied structural equation modelling analysis, the authors discovered that there are significant mutual positive relations between the economic, social and environmental spheres in the analysed farms. Thus, those relationships can be complementary to each other. The presented research indicates the need to always consider agriculture as a broad and complex economic, social and environmental system, as the European Union already does, and to adjust policies according to the region’s peculiarities and its unique features. Simultaneously, one should aim to achieve multiple and diversified goals in agriculture.

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The circular economy implementation in the food system—the life cycle perspective

Author(s): Joanna Witczak / Language(s): English Publication Year: 0

The circular economy concept aims to create value for society and the economy while reducing environmental impacts. The circular economy is based on three principles driven by design—eliminate waste and pollution, circulate products and materials (at their highest value), and regenerate nature. These principles can be applied to the food system, across all aspects of food design, from product concept, through ingredient selection and sourcing, to packaging. In order to assess the environmental load of any process or product in the food system, life cycle based-tools should be applied, since it can be beneficial and has potential for providing a holistic approach. This paper summarises the life cycle-based tools that have potential for complimenting the circular economy implementation in the food system. Based on that, the study identifies the current challenges as well as benefits and life cycle-based tools potential for providing a holistic approach that could strengthen available circular economy solutions.

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Sustainable management of fruit waste production

Author(s): Alfred Błaszczyk,Sylwia Sady,Bogdan Pachołek / Language(s): English Publication Year: 0

The main goal of this paper is to review sustainable strategies presented in the literature for managing fruit processing by-products according to the circular economy, which could be useful for companies. In the food processing of fruits, the waste can be utilised directly or indirectly. The direct utilisation of fruit waste does not ensure full valorisation and does not fully minimise the environmental impact. The most sustainable management for the full valorisation of fruit waste according to the circular economy is the indirect utilisation, which requires an energyintensive drying process before the biorefinery approach. Sustainable Development Goal (SDG) 12.3 promotes the reduction of food waste and food loss throughout the supply chain to achieve sustainable development by 2030, especially at retail and consumption levels. The fruit processing industry produces large amounts of by-products, mainly removed by landfilling or incineration. However, these methods cause emissions of carbon dioxide, methane and ammonia, and release dioxin into the environment. In addition, it causes a loss of valuable biomass and nutrients and an economic loss. The sustainable management of fruit processing by-products is important to reduce the amount of food waste deposited in landfills and to develop strategies through the irreuse for full valorisation and added economic value. The currently proposed biorefinery only focuses on partial valorisation of fruit waste, which is not completely compatible with the closedloop economy framework and economically feasible due to the low-efficiency bioprocesses. Therefore, there is a need for sustainable conception in the biorefinery approach, which can provide full valorisation of fruit waste according to the circular economy.

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Sustainable healthy diets

Author(s): Inga Klimczak,Anna Gliszczyńska-Świgło / Language(s): English Publication Year: 0

The main challenge of our time is, on the one hand, malnutrition or the increasing number of overweight and obese people, and on the other hand, degradation of the environment and natural resources as a result of production. There is an urgent need to promote well-balanced and safe diets that have a low negative impact on the environment, while being culturally acceptable and economically accessible to all. This chapter discusses the concept of a “sustainable healthy diet” in the context of international and national dietary guidelines as well as the environmental impact of production and consumption of selected food groups and types of dietary patterns.

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Energetika ve vnějších vztazích České republiky

Author(s): Lukáš Tichý / Language(s): Czech Publication Year: 0

V porovnání s předchozím rokem 2012, kdy se energetická politika EU soustředila např. na problematiku diverzifikace přepravních tras a zdrojů, vytvoření plně liberalizovaného trhu s elektřinou a plynem či jadernou bezpečnost, řešila Evropská unie v roce 2013 vedle těchto témat otázku budoucího směřování v oblasti klimatu a ener-getiky do roku 2030, která by měla přinést zásadní změnu energetického sektoru členských států. Na pozadí tohoto procesu se v roce 2013 pro EU stalo naléhavou prioritou jednak další zvyšování energetických úspor, využívání obnovitelných zdrojů energie (OZE), snižování energetické náročnosti a emisí CO2, ale především vytvoření liberalizovaného, vzájemně propojeného, konkurenceschopného a žádnými dotacemi neregulovaného trhu s energiemi ve snaze snížit energetické náklady v Evropské unii.

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Soubor posterů „Příběh československého uranu“ - návrh doplňkového výukového materiálu

Author(s): Tomáš Dvořák / Language(s): Czech Publication Year: 0

Návrh souboru pěti plakátů nabízí didaktické využití prezentace zajímavého a specifického fenoménu uranové těžby k seznámení se s širšími souvislostmi československých dějin v 50. letech 20. století.

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Polityka rachunkowości w zakresie ujawnień dotyczących zrównoważonego rozwoju

Author(s): Ewa Różańska,Łukasz Matuszak / Language(s): Polish Publication Year: 0

The purpose of this chapter is to examine the issue of accounting policy relating to non-financial statements and sustainability reports in the theoretical and practical context, and in particular to redefine it, compare its formulation by EU directives (NRFD and CSRD), evaluate its current implementation on the basis of the NFRD and identifying the challenges of updating it in the light of CSRD among Polish companies listed on the Warsaw Stock Exchange. The following research methods were used to achieve the purpose formulated in this way: terminological analysis, comparative analysis of regulations and analysis of the content of source documents. The research sample covered 258 reports (statements) on non-financial information for 2020 and 2021 published by 129 companies. It was found that both directives allow for some freedom of choice regarding the extent and place of disclosures, although the requirements of the NFRD in these areas are much more flexible. Companies willingly use the solutions allowed by the NFRD relating to the use of various standards, including own standards and two options for placing information (in the management report or in a separate report). In addition, the vast majority of companies applied selected standards on a continuous basis and consistently made disclosures in the same place. 10% of companies did not comply with the obligation to disclose information on the applied standards. The companies, along with the replacement of the current regulations by the CSRD, will be obliged to apply the ESRS and thus will face the challenge of developing, applying and disclosing the policy and its changes adopted in the preparation and presentation of the sustainability report. It will be a great difficulty to implement the adopted principles in a relatively short time, especially for companies without experience in using a comprehensive reporting methodology. The study was limited by the short time horizon and the narrowing of the sample to Polish companies. The chapter contributes to filling a significant gap in the accounting literature in three ways: by redefining the concept of accounting policy, providing empirical evidence on the current state of translating the macro-policy created by the NFRD into micro-policies of companies and identifying challenges for these companies related to shaping (selecting, applying and disclosing) of their internal policies in the context of the upcoming changes introduced by CSRD. The study therefore has theoretical implications that contribute to the emerging debate on accounting policies in the area of non-financial disclosures regarding sustainability. The results of the study also have practical implications for preparers of reporting policy in this area, as well as implications for future research on the determinants and potential impacts of the adopted policy.

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Пенсионните фондове във фокуса на зелените инвестиции

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

Implementation of environmental, social and governance factors into the investment process is often defined as the "new normal" or as a "point of no returns". Europe is a leading region in sustainable and responsible investing and the extremely dynamic EU legislation in this area has the potential to strengthen the leadership role of the continent. Many pension funds incorporate extrafinancial factors into their investment process, convinced that they generate benefits for their members and beneficiaries, as well as for nature. This paper aims to analyze the investment policy of voluntary pension funds in Bulgaria in the context of a sustainable and responsible approach.

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German Energy Policy – New Challenges in Times of War

Author(s): Knut Abraham / Language(s): English Publication Year: 0

The European citizen expect from the German economy to become a proof of concept for the real energy transformation process, migrating from fossil power generation and nuclear power plants to a carbon neutral energy industry. By the utilization of the vision for the Green Deal in Europe – ending nuclear, coal and gas energy use simultaneously is an ambitious approach. It is nevertheless the obligation of the decision makers to preserve our planet and solve the imminent threat posed by climate change. Germany’s new government imperatively has to find answers on how to secure supply, limit the economic impact of this transition and diversify our energy sources throughout Europe. Tendencies – especially among the currently governing party, the Greens – to reject certain options out of pure ideology must be overcome in order to find the best solutions. The following overview is focused on the critical processes in the German economic model related to the post-COVID and Ukraine crisis and the response needed to remain on course towards the green transition.

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Инициативата „Три морета“ като отговор на икономическите и геополитическите предизвикателства

Author(s): Dilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

The Three Seas Initiative is a political project, launched in 2016 by twelve European member states of the European Union, which share a close geographical location, historical and political development and face similar economic, political and social challenges. The article presents the concept, priorities and development of the Initiative, confirms the relevance of the agreed goals, as well as the contribution for development of the countries from Central and East Europe and the European Union in the fields of energy, infrastructure and digital inter-connectivity.

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Aquatic Food Consumption in Southeastern Europe: Trade and Sustainability Dimensions

Author(s): Aleksandar Shivarov / Language(s): English Publication Year: 0

Consumption of aquatic food has increased worldwide in recent decades. Although most countries in Southeastern Europe have a much lower per capita demand for fish and fishery products compared with global and European levels, they are following the general trends. Domestic production is insufficient to meet existing demand, and the region is integrated into the global seafood market. The paper outlines the links between human consumption of aquatic organisms in the region and the global seafood trade. The supply of internationally sourced products has environmental impacts beyond the countries studied, raising questions about the sustainability of the sector and its environmental footprint. The study also examines the gap between domestic supply and demand for seafood and its impact on the region’s trade and environmental position.

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Challenges for Auditors in Relation to Disclosure of Sustainability Information in Financial Statements

Author(s): Iavor Bachev / Language(s): English Publication Year: 0

In recent years, there have been global efforts to improve the role of sustainable development as a measure for controlling global warming. In June 2020, Regulation (EU) 2020/852 was published, which sets out six environmental objectives for businesses: climate change mitigation; the process of stabilizing the average global temperature below 2°C by 2050 and making efforts to limit it to 1.5°; adaptation to climate change; sustainable use and protection of water and marine resources; transition to a circular economy; pollution prevention and control; and biodiversity protection and restoration. The International Sustainability Standards Board (ISSB) was founded in November 2021, and its primary function is to produce sustainability disclosure standards. Two years later, the board agreed and adopted the first worldwide standards for sustainability disclosure, IFRS S1 and IFRS S2. On 5.01.2023, Directive (EU) 2022/2464 on corporate sustainability reporting entered into force, which allows users of information to identify environmental risks and opportunities that are material to enterprises. The paper seeks to identify areas of concern regarding the regulation and auditing of sustainability information. The following tasks are set: outline the requirements of Directive (EU) 2022/2464 and the changes it involves in the accounting directive; define the specifics of the standardization in the Republic of Bulgaria, as well as future auditor requirements.

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Schimbări în guvernanţa infrastructurii verzi urbane

Author(s): Oana Catalina Popescu,Antonio Valentin Tache / Language(s): Romanian Publication Year: 0

Biodiversity loss needs urgent, deep measures and solutions towards sustainability on the scale of the entire society, allowing political, social, economic and technological changes. These solutions involves difficult choices of decision factors in accordance with a new paradigm of governance. It is the role of spatial planning and environment policies to take into account the change in the governance of biodiversity through multiple, simultaneous forms of governance that ensure solutions with a sustainable impact, which are understood and in the interest of all residents. The aim of this research is to assess new findings in the governance of green infrastructure, on the basis of scientific literature of the last years. The analysis focused on the solutions and requirements to transform the present environmental governance so as to stop biodiversity loss and to find key actors necessary in the urban future. The results show that so far, biodiversity governance at local level has had limited effectiveness. New, specific types of urban governance addressing green infrastructure operate more and more often, such as the governance of nature-based solutions. The key actors and mechanisms associated with financing urban green infrastructure are local authorities, citizens and investors, and the financing mechanisms depend on the type and size of the green infrastructure that will be planned.

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Integration of nature and city: a strategic approach to green-blue infrastructure in Râmnicu Vâlcea

Author(s): Teodora Ungureanu,Andreea Catalina Popa,Antonio Valentin Tache,Adrian Simion / Language(s): English Publication Year: 0

The study explores the strategic integration of green-blue infrastructure (GBI) in the Râmnicu Vâlcea Metropolitan Area (MA-VL), Romania. The research addresses environmental, mobility, and quality-of-life concerns while examining local urban strategies and their approach to GBI implementation, identifying gaps and opportunities for sustainable development. Despite different levels of engagement with GBI concepts, most local plans incorporate elements like green spaces, water management, and sustainable transport. The study proposes a unified GBI framework for the area, emphasising stakeholder engagement, pilot projects, and community involvement to enhance environmental resilience and quality of life.

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Russia’s Role in the Provision of Sustainable Energy Security in South Eastern Europe

Author(s): Igor Tomberg,Pavel K. Baev,András Deák,Konstantin Michajlovič Simonov,Milan Simurdić,Zorana Z. Mihajlović Milanović,Anatoly Pomorcev / Language(s): English Publication Year: 0

2009 – the crisis year – brought about crucial changes in the established and seemingly successful picture of the oil market. The New Year “gas war” between Russia and Ukraine consolidated bad tradition, demonstrating the vulnerability of the present structure of the oil and gas market once again. There were no winners, everyone suffered: the supplier, the transporter and the consumers. Conclusions and assessments of the conflict, and its consequences, are, generally, diametrically opposed. This was reflected in the subsequent actions and statements of the players in the market. It seems generally considered that on the ‘gas front’ Russia is leading a war “against all”. This confrontation is not new; but if earlier it could be considered as “debatable”, now resentment towards the actions and positions of Moscow are reaching a kind of hysteria. Such a political context, alongside some recent events, certainly has an influence on the future of the energy security in Europe, especially considering dramatic changes in the oil and gas markets.

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Defining the Green Agenda: International and European Insights into Green Industrial Policies

Author(s): Elena Spasova / Language(s): English Publication Year: 0

This article explores the green political agenda's evolution, particularly its rise as a driving force behind green industrial policies since the 2000s. These policies have become instrumental for governments aiming to bolster their national businesses' competitive edge and international trade roles. The paper is structured in three main sections. The first section traces the evolution of the Green agenda from the 1970s to the present, highlighting its transformation in policy makers' eyes to an economic and strategic tool in the 2000s. It explores how green industrial policies emerged, influencing international trade dynamics and national economic strategies. The second section delves into the specific aims and instruments of these policies over the past decades. The third section provides an examination of green industrial policy measures enacted by the US, the EU, and China in recent years. The conclusion highlights challenges for European decision-makers in crafting effective green industrial measures and suggests areas for future discussion.

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Cooperative Banks, What Ecological Legitimacy?

Author(s): Maya Jandah / Language(s): English Publication Year: 0

Since the adoption of the Paris Agreement in 2015, European banks have invested 1.331 billion US $ in fossil fuels (Banking on Climate Chaos, 2023). The level of profit serves as a key incentive for banks to continue their involvement with fossil fuels. However, some banks have stopped these practices and committed to no longer supporting the expansion of this sector. This article aims to explore the role of banks, particularly cooperative banks, in combating climate change. Our objective is to examine to what extent cooperative banks are better positioned to tackle the challenges posed by climate change. The legitimacy of these banks is demonstrated through their capacity to adapt in a constantly evolving environment, and their foundational characteristics actively contribute to climate action.

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