Global climate change and air pollution are critical environmental problems in the modern world. Therefore, the reduction of CO₂ emissions has long been a crucial challenge for individual countries. In this area, numerous technological, legal, and economic solutions are used. The purpose of this article is to examine the impact of public spending on the level of CO₂ emissions in Polish regions. The study uses the logarithmic mean Divisia index (LMDI) method, proposing a unique proprietary set of factors that influence the level of CO₂ emissions. The results of the study confirm that public expenditure contributes to reducing CO₂ emissions at the regional level, while environmental expenditure is counterproductive. This tendency is observed mainly in regions with a high level of socioeconomic development, higher energy consumption, and high carbon emissions. The failure of environmental spending to reduce carbon dioxide emissions in Polish regions is explained by the “green paradox” hypothesis.

The financial crisis and COVID-19 pandemic have affected the financial systems at various levels of government. The cities in Poland and Croatia have been no exemption. In turbulent times, they have been faced with the need to reorient their budgets to remain resilient and solvent. Therefore, the purpose of this article is to investigate the financial resilience profiles of large cities in Poland and Croatia from 2010 to 2020 and to identify the factors differentiating the identified resilience patterns. To obtain empirical results, a two-stage research procedure was employed. In the first stage, group-based trajectory modeling (GBTM) was applied, while a panel data regression was employed in the second. Our research has revealed different patterns of financial resilience among the cities in Poland and Croatia; moreover, the scope of fiscal resilience of local government units (LGUs) differed over time, which made it possible to distinguish four groups of cities in every country characterized by similar resilience trajectories over time. The common predictors of fiscal resilience in both countries are the percentage of the operating surplus in total income, total income per capita and capital expenditure per capita, although the strength of its impact varies from group to group identified by GBTM. Our research has shown that the source of differences in LGUs’ financial resilience is not as much the nature and intensity of the disturbances experienced as the internal financial capacity.

Celem artykułu jest ocena wagi wybranych czynników ekonomiczno‑społecznych w kształtowaniu stabilność fiskalnej gmin miejskich w Polsce. Próba badawcza objęła 241 takich gmin, a zakres czasowy badania dotyczył lat 2004–2016. W artykule wykorzystano metodę ekonometrycznego modelowania danych panelowych. Przeprowadzona analiza wykazała, że zakres związku między potencjałem społeczno‑gospodarczym badanych JST a ich sytuacją finansową okazał się zdecydowanie mniejszy, niż można byłoby oczekiwać. Wpływ na ten stan rzeczy wydaje się mieć uzależnienie budżetów samorządowych od transferów zewnętrznych oraz wysoki udział wydatków sztywnych, jak również istnienie tzw. miękkich ograniczeń budżetowych, które gwarantują otrzymanie pomocy finansowej z budżetu centralnego w przypadku zagrożenia niewypłacalnością.

The purpose of the article. This article aims to examine the sustainability disclosure practices of public hospitals within the European Union. It aims to identify the scope and trends in environmental, social and governance (ESG) information reported by these hospitals on their official websites and analyze the influence of national frameworks on these practices. Methodology. The study employs a manual content analysis of the official websites of 50 public hospitals from EU Member States, selected from Newsweek’s The World’s Best Hospitals 2024 list. An ESG Disclosure Index (ESG DI) was developed to evaluate the extent of sustainability information disclosed. The index includes 36 items across various sustainability dimensions. Results of the research. The results show that the surveyed hospitals disclosed an average of 48% of the ESG metrics. Governance issues were disclosed the most (59%), followed by social (52%) and environmental (47%) dimensions. Scandinavian hospitals had a higher level of disclosure than their Southern European counterparts. The study highlights the fragmented nature of sustainability disclosure, which tends to report better performing indicators while selectively omitting others.

Intergovernmental transfers play a crucial role in shaping the fiscal position of local governments, especially in countries where municipalities, such as those in Poland, exhibit a high dependence on central funding. Recent reforms and the increasing reliance on discretionary revenues transferred from the central budget have motivated a closer examination of how these instruments influence local fiscal sustainability. This article analyses how different types of transfers—general subsidies and targeted grants—affect the fiscal sustainability of Polish municipalities across several dimensions, including autonomy, solvency, efficiency and economic resilience. Using panel data, five sets of models test the crowding-out effect, developmental impact, pro-cyclicality, fiscal discipline, and fiscal replacement mechanisms. Results show that general subsidies crowd out local tax revenues, particularly in less developed municipalities, while targeted grants strengthen the tax base in rural areas. Transfers have mixed effects: targeted grants strongly stimulate investment and support local development but tend to increase debt; general subsidies weaken local tax capacity and reduce fiscal autonomy, although they improve short-term fiscal discipline. In municipalities with limited fiscal independence, transfers act as short-term compensatory tools, fostering dependence on state aid rather than self-reliance. A macroeconomic crowding-out effect also appears, as higher transfers reduce private sector resources. Regarding fiscal discipline, equalization and compensatory subsidies decrease debt levels, whereas targeted grants can raise debt in urban municipalities with co-financing obligations. General subsidies show fiscal replacement effects, substituting local revenue sources. The findings provide insights for designing transfer systems that balance financial support with incentives for local autonomy and sustainable development.