The article concerns the responsibility of financial institutions, primarily banks, for sustainable development and pro-ecological activities. The aim of the presented study is to identify the scope of activities of financial institutions in the field of sustainable development. What roles could banks have in contributing to sustainable development by offering socially responsible financial products? The authors conducted both quantitative research on a random group of Polish managers and a Delphi study on a group of several dozen experts, former members of the government, and bank presidents. The main results of the research indicate a 78% support among Polish managers for the activities of enterprises in accordance with the principles of sustainable development. More than 60% of the experts surveyed said that offering socially responsible financial products by banks is a growing trend in the economy. Moreover, two-thirds of the study’s participants think that such products are to be characterized by lower fees and margins than other standard financial products. Examples of the most frequently mentioned and expected products include those related to the development of green energy and eco-innovations or waste disposal. The results of the conducted research clearly indicate the need for financial institutions or banks to offer socially responsible financial products, which should become a part of their development strategies.

The article concerns the issue of the existence of non-obvious relationships and of potential correlations between the emission of greenhouse gases and particulate matter (PM), renewable energy and corruption perceptions. Additionally, it analyses the possible impact of these above-mentioned connections on the economic, environmental and social situation in the context of further economic development, including during the COVID-19 pandemic and in relation to European countries. The issue of reducing dirty energy sources and corrupt activities is not only a problem considered at the state level, but it is very closely related to the operation of many private enterprises. The conducted research applied methods of desk research as well as comparative quantitative analyses and used extensive statistical data of most European Union member states as well as the United Kingdom and Norway. The ambiguity of the results obtained in the research does not allow for an explicit verification of the existence of relationships between corruption and the pro-ecological initiatives influencing the lower intensity of greenhouse gases and particulate matter (PM) to the atmosphere or increasing share of renewable energy in the whole energy consumption. However, in many analysed cases it is possible to observe the occurrence of the indicated relationships, which, although not considered to be a rule, may give direction to further detailed research in this area, in particular in order to show the resulting beneficial or unfavourable implications for the performance and development of companies and the economy as a whole with rules of sustainability.

The paper contains an analysis of enterprise financing through mezzanine capital. It is a unique source of relatively capital, especially in the context of finding a company in crisis, and the lack of acquisition of other capital from all available sources of external financing. Crucial from the point of view of the authors of the article seems to be correct to define and theoretical mezzanine capital, because it directs not only the use but also the assessment of efficiency. In addition, synthetically it presents quantitative data on the practical application of mezzanine capital. It shows the main advantages and disadvantages of using this type of financing business activity, not forgetting, however, that this issue requires a very thorough and intensive research is in practice.

In the current global business environment, the key factor influencing the success and sustainability of enterprises are the ESG assumptions, which aim to take into account environmental, social, and governance aspects in the decision-making process and when conducting business activities. This concept is not only gaining in importance but also penetrates deeply into an organisation's strategy, defining how companies should manage resources, product quality, and their impact on the surrounding world. Authors show how ESG is becoming an integral part of enterprise management, especially with respect to quality and environmental protection cost management. They focus on specific Lean Accounting tools and integrated quality and environmental cost accounting that can be used when implementing ESG assumptions. The proposed solutions result in a reduction in the use of raw materials and other resources, which is beneficial both for the planet and the company's financial results.

This article is about system support for small and medium-sized businesses (SMEs) in Poland. According to the authors running this type of business still faces a number of barriers, not only administrative and legal, but also in mentality. The authors present in-depth statistical research of the SME sector in Poland, presenting among other things, the revenues, contribution to GDP, and the demographics of bankruptcy of companies in this sector. These data helped to show how great the importance of the SME sector in Poland is. The key research question was to identify the main barriers to systemic and behavioural affecting the operation of SMEs. The authors also critical evaluation of the Second chance program implemented in the European Union, and is primarily concerned with making the business a second time after the bankruptcy of the previous activities of the company and the processes of recovery and restructuring of companies in crisis.