Contemporary conditions of socially responsible economy underline the growing demand and importance ofinformation on natural resources. Care for environmental protection and shaping sustainable development is reflected inmany legal acts, documents and school textbooks in Poland. This information, through its disclosure and sharing,contributes to the dissemination of knowledge in the field of environmental protection and sustainable development, whileshaping the pro-environmental behaviour of the public. Environmental-forest education is of key importance in managinginformation on natural resources. The main purpose of this article is to (1) determine the number of activities of selectedentities conducting environmental-forest education, (2) identify the strengths and weaknesses of environmental-foresteducation, (3) propose changes determining effective management of information on natural resources usingenvironmental-forest education. The following research methods were used in the article: literary critical analysis, surveys,qualitative methods (case study), snowball method and tabular techniques for presenting results.
The business model is understood as a way of generating revenue and creating value. This article aimed to define the framework and detailed characteristics of the business model in corporate reporting in the energy sector. The study also addressed the issue of value creation and examined the correlation between reporting information about the business model and the value of the enterprise, calculated using selected accounting measures. The research was conducted in 2021 on all listed companies in the energy sector included in the WIG20 index in 2019–2020. The research methodologies included critical analysis of the literature, analysis of the content of corporate publications, comparative analysis, analysis of phenomena and synthesis of results, Spearman’s rank correlations, and graphical data presentation. The originality of our research concerns directing attention to the disclosure and reporting of information about the business model in corporate reports in the energy sector in Poland. This is the first such study in Poland conducted on companies in the energy sector; therefore, it is treated by the authors as a pilot study. The results show that companies in the energy sector included in the WIG20 index do not disclose information about their business models in reports and the structure of published reports is very diverse, which makes it even more difficult to compare financial and non-financial data. Enterprises in the energy sector disclose financial and non-financial information in financial statements and the reports of the management board on the activities of the company and the capital group. The financial information disclosed by the companies most often included financial and productive capital. Energy companies are reluctant to disclose information about by-products and waste.
Motivation: Economics of sustainable development aims to ensure standards of environmental, economic and social quality of life and freedom of all people living on Earth. Objectives in all three dimensions should be implemented taking into account their strong interdependence. Targets of sustainable development are implemented, among other things, by the State Forests, i.e. carrying on forest management according to the principles of universal forest protection, durability, their maintenance, continuity and sustainable use of all the functions of forests and expansion of forest resources. Forest management should be carried out while minimizing the economic risk that accompanies each economic activity. Aim: The aim of the study is to identify the risk associated with business operation of State Forests. Results: The study will also present the risk management process in the State Forests and the characteristics of its individual stages. Identified objective was achieved using a critical analysis of national and international studies, descriptive method and analysis of phenomena and synthesis of results and interviews with foresters. The layout and content of the study was subordinated to the realization of goals. Due to the limited ORIGINAL ARTICLE
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