“…For this reason, the comparative analysis of these indicators values is hampered, even in the case of companies having the same business profiles. As a result, institutions, e.g., public offices, rarely evaluate the environmental indicators in the field of energy efficiency due to the inability to monitor them, because the administration of these elements (e.g., energy use) is conducted by other entities [24]. Szyszka and Matuszak-Flejszman, in their article [25], have proposed the system recommendations which should be considered, among others, by the local authorities, national competent bodies, as well as organization representatives.…”