Best available technique in the environmental management system of ceramic enterprises

Generalova, Larisa M.; Eltanskaya, Elena; Rebrina, LN

doi:10.1088/1757-899x/483/1/012029

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2023

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“…Technological requirements (Babich, 2021) currently postulated, which would definitely increase the rank and impact of these regulations (Giljam, 2018). Compliance of industrial plants with the requirements of the above-mentioned direct instruments provides a guarantee of safe, innovative use of the environment (Kuznetsov et al, 2019;Generalova et al, 2019;Zabelina, Sergienko, 2021), but also creates a risk for production activities that the required solutions will be too costly and therefore not always implementable. In this way, there is very often a clear separation between legal standards and industrial considerations.…”

Section: Introductionmentioning

confidence: 99%

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2023

SPSUTOM

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The aim of the paper is to review the requirements of the non-financial reporting on climate change. Design/methodology/approach: Critical literature analysis. Analysis of international literature from main databases and Polish literature, legal acts relevant to the researched topic, and standards. Findings: The evolution of the approach to non-financial reporting highlights the trend towards measurability, comparability of indicators. Originality/value: The requirements of the new ESRS standard have been presented against the background of existing solutions.

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