Our knowledge of discount rates plays an important role both in the discounted cash flow decision-making process and in the later phases of a project’s lifetime. It is useful than both for management and cash-flow monitoring purposes at operating stages. Investors putting money into power generation projects expect an appropriate rate of return to compensate them for a minimum acceptable real return available in the market (risk-free rate of interest) and the project’s specific risk. Due to its essential nature in the financial and economic evaluation of projects (it is the only parameter that reflects the risk), it is reasonable to assume that investors would also be interested in constituent components of that indicator. The discount rate is one parameter in the discounted cash flow analysis that takes into account the risk of a venture. Further, the previous research in this area has focused mainly on the dimension of this variable, and the structure of this parameter has not been dealt with any other studies. The proposed idea of this study met the expectations of the industry—it aimed to present a typical project implemented in the energy industry, a relatively simple methodology that allowed estimating the components within the cost of equity capital of the enterprise. In the power generation sector, one can find various types of discount rates—assessed for multiple technologies, at different development stages, and expressed differently. Owing to the know-how and decades-long experience, coal-fired power projects’ remarks may be a good benchmark for alternative low carbon technologies. That is why, in this work, a discount rate for valuing investment in new coal-fired power projects was evaluated. This assessment was made on the “bare-bones” assumption, meaning evaluations at 100% equity, after-tax, in constant (real) currency units. The analysis of the discount rate structure was performed by applying the procedure of the classical sensitivity analysis having the accuracy of key input parameters. Finally, the risk factors within the risk-adjusted discount rate were calculated. The obtained results showed the importance of individual risk factors within the risk-adjusted discount rate used in coal energy projects, which would enable a more pragmatic approach to controlling this parameter by decision-makers and understanding the risk.

Motivation: The concept of sustainable development relates in particular to the analysis of the causes of excessive environmental degradation. It defines a strategy for limiting this process in three main areas: ecological, economic and socio-cultural human activity. The survey will cover selected EU countries, including Poland, in accordance with Eurostat's sustainable development arrangements. The analysis concerns sustainable development in transport, modality of transport division, logistic efficiency and the volume of freight transport relative to GDP. Aim: The purpose of the article is to present an analysis and development of sustainable transport development in selected European Union countries by using appropriate indicators in relation to the transport of goods. Results: Relevant indicators regarding the transport of goods and identifying trends affecting the environment and society of transport in the EU have been analysed.

Purpose: The purpose of this paper is to analyze autonomous mobile robot (AMR) technologies on warehouse and inventory management in a manufacturing company from the automotive industry, with a particular focus on internal transport automation and cost optimization. Design/methodology/approach: The study is based on a case analysis of a manufacturing enterprise in southern Poland. A diagnostic approach was used, including the analysis of internal logistics processes, technical specifications of AMR solutions, cost-benefit comparisons with traditional forklifts, and vendor evaluations in relation to industry standards such as VDA 5050. Findings: The results confirm that AMR implementation leads to enhanced flexibility, increased work safety, and long-term cost efficiency in internal transport. The need for various AMR types was identified based on the load type, and the introduction of standards like VDA 5050 enabled successful integration of multi-vendor solutions. Research limitations/implications: The analysis is limited to a single company from the automotive sector, which may constrain the generalizability of the findings. Future research should investigate implementation outcomes across different sectors and company sizes. Practical implications: The findings support logistics and operations managers in identifying key criteria for successful AMR deployment, including investment planning, route optimization, and systems integration. The structured implementation approach can serve as a blueprint for similar enterprises. Social implications: Automation of internal transport contributes to improving workplace safety, reducing human error, and creating more ergonomic working conditions, while also fostering skills development in modern logistics technologies. Originality/value: This paper provides a comprehensive real-life case study of AMR deployment in a production environment, supported by financial modeling and technical route planning, offering valuable insight into practical integration with warehouse and ERP systems.