The sustainable finance framework implements the regulation to enhance firms’ sustainable reporting and increase market transparency in channeling funds. However, firms are under the pressure of going green and, thus, often demonstrate a propensity to environmental decoupling, which means the gap between what is told about environmental performance and what is truly done within. The main purpose of our exploratory work is to detect the environmental decoupling among sampled firms. The research problem relates to the effects of reporting requirements and aligning symptoms of environmental decoupling by comparing the increase in qualitative disclosures (talk) relative to measurable KPIs (real actions). We have empirically confirmed the potential problems of environmental decoupling within the environmental aspects other than carbon emissions. We have observed the improvement of qualitative disclosures, while the KPIs other than carbon-emission-related (use of resources and energy) confirmed no real actions. This result is aligned with the current policymakers’ focus on carbon emission reporting. Firms declare the implementation of policies and targets, but it does not fully drive real change. Our study contributes to the emerging strand of the literature on environmental decoupling, as well as offers implications for policymakers, to enhance the efficiency (and prevent environmental decoupling) within the new sustainable finance regulatory framework of the European Union.

Purpose: The main aim of the research was to recognize the activities undertaken by Hospital X to achieve Green Hospital status and assess their effects. In addition, the research aimed to identify the strengths, weaknesses, opportunities, and threats associated with Hospital X’s transition to Green Hospital status. Design/methodology/approach: The research goals were achieved through a qualitative research using a case study of Polish Public Hospital X. Findings: The study indicates that Hospital X's efforts to achieve Green Hospital status involved investments in environmentally friendly infrastructure and renewable energy. Additionally, these efforts encompassed the improvement of key processes and the implementation of a strategy focused on green transformation. As a result of these activities, Hospital X has reduced CO₂ emissions and energy consumption. The strengths of Hospital X in its pursuit of Green Hospital status include the ability to leverage external funding sources, modernization of infrastructure, and a high level of ecological awareness among the management team. However, the Hospital X also faces several weaknesses in its ecological transformation, such as limited financial resources and an aging building constructed with non energy-efficient technology. The main opportunities for Hospital X include various options for obtaining external funding for environmental initiatives. Meanwhile, the key threats in the external environment involve strict legal regulations. The strengths of Hospital X, together with the opportunities in the external environment, are why the hospital succeeded in achieving Green Hospital status. Research limitations/implications: The main limitation of the study was that it was conducted only among one hospital. Practical implications: The study demonstrates how Polish public hospitals can achieve Green Hospital status, offering practical insights that can be replicated by other public hospitals and healthcare facilities in Poland. In particular, the example of Hospital X may encourage other hospitals to secure grants and subsidies for environmental sustainability. Moreover, by highlighting the long-term cost savings associated with energy efficiency and waste reduction, the study can support hospital managers in making informed financial decisions regarding green investments.Originality/value: The study extends the knowledge on the implementation of the Green Hospital concept in Poland.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2023; vol. 67, nr 5, s. 50-66

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2024; vol. 68, nr 1, s. 133-140

Social innovations allow for the improvement of society’s quality of life or a selected social group by implementing novel solutions addressing the specific issues faced by that group. Despite originating in the 1990s, this is still a relatively new concept. Promoting social innovations can take various forms, such as through social media. Consequently, questions arise regarding how social media can support social mobilization and idea exchange, as well as how they contribute to solving social problems. The aim of this article is to identify the role of social media in the process of social innovation. In pursuit of answers to these questions and to achieve this goal, a literature analysis was conducted, followed by qualitative case studies of designing and testing a social innovation that incorporated social media as a tool to promote knowledge about assisting blind and visually impaired individuals in public communication. The article specifically focuses on TikTok, describing its characteristics, applications in education, and target audience. The conclusions presented indicate that social media play a significant role in the lives of Polish youth. TikTok, being one of the most popular platforms among a portion of Generation Z, has 10.6 million users in Poland, ranking third after Facebook and Instagram. Despite sparking numerous controversies, TikTok should be utilized to promote the correct attitude among youth. Thanks to its attractive content delivery format and ease of video editing, it is accessible to a wide range of creators and audiences.