The aim of this article was to assess the efficiency of the utilization of public funds for climate neutrality. It was concluded that the data gathered in public statistics are not adapted to current challenges and hinder the direct measurement of climate policy objective implementation progress. Due to that, an innovative approach to public intervention efficiency analysis was proposed for the sake of decreasing CO₂ emission in 27 European Union (EU) countries, based on Data Envelopment Analysis (DEA) method and soft modeling. Statistical data are derived from the Eurostat database and pertain to the years 2005–2019. It was demonstrated that activity efficiency of the particular EU countries on climate neutrality varied and that together with the increase in public funds spent on environmental protection, the growth of effects in the field of reaching climate neutrality objectives was not observed. The greatest positive impact on achieving climate neutrality objectives was revealed for activities connected with building renewable sources of energy (RES) and there was no correlation detected for expenditures connected with transport infrastructure, which means that public funds used for their construction did not influence climate neutrality. It was established that, in the analyzed period, the decisions on allocating public funds were not taken on the basis of the expected amount of reduction in relation to the volume of outlays. In order to track the reasons for detected inefficiency, 52 projects were analyzed within the case study, which covered 3738 investments in the replacement of heating sources in one region of Poland. It was revealed that the efficiency of those investments varies; however, due to the full availability of data of the acquired results and outlays devoted to them, a synthetic index of efficiency measurement was established that presents the amount of CO₂ reduction for EUR 1. When comparing the analyses carried out on macro and micro scales, it was observed that on the scale of the EU, there is a lack of uniform measurements or benchmarks of projects in the field of CO₂ emissions reduction. Meanwhile, from the whole EU’s perspective, it should be reasonable to undertake projects with the highest economic efficiency, irrespective of political and geographical aspects. The results obtained should be utilized by decision-makers to elaborate reference methodologies and good practices in order to successfully implement climate objectives and especially the Energy Performance of Buildings Directive (EPBD). What should be established are universal, on the EU scale, measurements and rules for gathering and counting data as well as benchmarks for the particular project types.

Purpose – The aim of this article is to examine the impact of sustainable urban mobility on the quality of life of inhabitants of functional urban areas. A thesis has been posed about the important relationship between them. Research method – The article uses the method of soft modelling, which enables the study of the relationships between the hidden variables. Statistical data used in the empirical study concerns the Bialystok Functional Area. Results – As a result of the conducted research and analyses, key determinants of sustainable urban mobility and quality of life were determined, the most important threats related to environmental degradation were identified as well as innovative solutions for sustainable urban mobility that should be implemented in order to effectively manage resources and protect them for the future generations were found. Originality /value – Key research results can be useful in the process of developing Sustainable Urban Mobility Plans.

The aim of the paper is to use soft modelling and TOPSIS method in order to divide voivodeships in terms of the competitiveness level of companies. The paper verifies the hypothesis implying that the usage of two various research methods does not have considerable impact on the position of objects depending on the analyzed characteristic. The concluding part of the paper includes the comparison of the results of grouping objects obtained using the selected methods. The elaboration makes use of data from the year 2014. The results obtained on the basis of these two methods enabled the presentation of the competitiveness level of companies in urban functional areas in Poland as well as the possibilities of achieving competitive advantage by means of using additional funds from the European Union for the improvement of the conditions of their functioning.

Motivation: As a result of economic changes over the last few decades, the structure of enterprise resources has changed significantly. Therefore, their development potential is concentrated on intangible resources. A reflection of these changes is the emergence of the Resource-Based View of the Firm (RBV) which has its roots in the works of scientists such as: J.A. Schumpeter, A. Marshall, or E.H. Chamberlin. The importance of the resource theory is mainly based on the technological potential, people’s knowledge or the improvement of management techniques. Aim: The aim of the article is to propose a method for assessing the strength and direction of the impact of intangible resources on the financial potential of high-tech enterprises. In the article, as a case study, the impact of intangible resources on the financial potential of CD Projekt SA was presented. from the high-technology industry (Section C, subclass 26.20.) in 2011–2019. The choice of the company as the research object was primarily determined by the type of business activity, the high position of the enterprise among the fastest growing companies and a significant share of intangible resources. Results: To achieve the aim of the article, the soft modeling method was used which allows to study the relationship between directly unobservable variables. In the constructed soft model, two unobservable (hidden) variables constituting the internal model were adopted: intangible resources (IR) and financial potential (FP). Hidden variables were defined based on the potential set of indicators (observable variables). Specification of the model of the soft impact of intangible resources on the financial result of high-tech enterprises based on the concept of the resource theory. Identification of the most important variables shaping the intangible resources of high technology enterprises, their impact on the financial potential of enterprises, together with the analysis of the dynamics of changes. Defining proposals for recommendations for high-tech companies based on the results of empirical research.

The article examines the impact of environmental quality on shaping the development policy of Polish voivodeships. The main analytical tool used was the synthetic index of environmental quality, compiled by means of the Perkal method. It was constructed in order to organize Polish voivodeships in terms of environmental quality, which was determined in a comprehensive way on the basis of three thematic areas: advantages of the natural environment, the level of pollution (degradation) of the environment as well as active protective activities. The obtained values of synthetic measures were then compared to the level of economic growth of Polish regions. It was necessary in determining which voivodeships perceive the quality of the environment as the main factor enhancing their economic growth, and which treat it as a barrier to economic development.

Motivation: The complexity of the phenomenon of competitiveness among contemporary enterprises implies the legitimacy of searching for sources of competitive advantages beyond traditional success factors. The concepts of enterprise competitiveness have evolved from classical economics to the present day and theories with a practical purpose such as: the theory of five forces by M.E. Porter and the theory of key competences by G. Hamel and C.K. Prahalad. Nowadays research on the phenomenon of the competitiveness of enterprises seeks answers to the following questions: what is the role of intangible resources in being competitive on the market and what types of intangible resources are the most important from the point of view of the research?Aim: The aim of the article is to examine the strength and direction of the impact of intangible resources on the competitiveness of listed companies. The article presents a theoretical model of the impact of intangible resources on the competitiveness of listed companies. The case study used for the empirical verification of the constructed model will be joint-stock companies from the Warsaw Stock Exchange selected according to the criteria defined in the article. Statistical data of the tested objects from 2021 will be implemented in the model in order to analyze its stability.Results: To achieve the aim of the article, the PLS-SEM method of modeling structural equations was used, which allows for the study of relationships between directly unobservable variables. The model consists of two parts: a structural (internal) model and a measurement (external) model. These models are also used in the parameter estimation process — they are interrelated. Two unobservable (hidden) variables were adopted in the constructed model: intangible resources (IR) and competitiveness of companies (CC). Hidden variables were defined based on a potential set of indicators (observable variables). The specification of the PLS-SEM model will make it possible to determine the strength and direction of the impact of intangible resources on the competitiveness of listed companies, based on the theory of key competences. Identification of the most important variables among intangible resources shaping the competitiveness of enterprises will contribute to the determination of theoretical conclusions and practical recommendations for listed companies in Poland.