Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 4, s. 41-56

Preventing degradation of the natural environment is a duty that a contemporary society has to fulfil. Global threats include mainly: the greenhouse effect, destruction of the ozone layer, loss of biodiversity, non-sustainable use of resources and reduction of the planet’s capacity for absorption of pollution and waste. Preventing the negative impact of economic processes on the natural environment is one of the priorities of the EU policy. Despite their diversity, EU countries pursue their goals on their way to a green economy. An improvement in the natural environment largely depends on the pro-environmental measures taken by small and medium-sized enterprises. The aim of the study is to present and compare the present state and barriers experienced in implementation of pro-environmental policy in small and medium-sized enterprises in selected countries of Central and Eastern Europe: Lithuania, Latvia, Estonia, Poland, the Czech Republic and Slovakia. KEYWORDS: environmental protection, small and medium-sized enterprises, development of regions. JEL CODES: Q01, G11 DOI: http://dx.doi.org/10.15181/rfds.v20i3.1342

Purpose: The aim of the article is to examine and assess changes in the size of expenditures incurred by enterprises in the area of research and development activities in Poland in the years 2018-2023 and to determine Poland's place in the ranking of EU countries in the area of R&D. Design/methodology/approach: The analysis and assessment of changes in R&D expenditures were made on the basis of calculated indicators of dynamics, pace, and structure. The grouping of EU countries according to the level of R&D intensity was carried out using the Hellwig method. The source of statistical data for the calculations is the Central Statistical Office and Eurostat. Findings: The results of the research indicate positive changes in the R&D activity of enterprises in Poland. An increase in R&D expenditures is marked, the number of enterprises taking the initiative in R&D is increasing, the number of enterprises using foreign funds in terms of R&D expenditures is increasing. Research limitations/implications: The research was carried out for the period 2018-2023. In the future, it will be possible to survey the R&D activity of enterprises for another six-year period in order to make a comparative analysis of the changes that have occurred. Practical implications: The presented results of the research can be a source of motivation for enterprises to undertake R&D activities as well as a stimulus to continue the implementation of initiatives to extend tax relief offers for enterprises undertaking R&D activities. Social implications: The involvement of enterprises in R&D and the implementation of the latest achievements of science and technology contribute to an increase in the innovativeness of the economy and, at the same time, a rise in the living standards of society. The analysis and evaluation of changes in the R&D area makes it possible to adapt the instruments of state policy to provide greater support for enterprises in undertaking R&D activities. Originality/value: This paper analyses and assesses changes in the level of outlays incurred by the executive and financing sectors of R&D activity in Poland. It also compares Poland with other EU countries in the area of R&D intensity. The article provides information for both researchers and practitioners dealing with the analysed issues. The article enriches the literature on R&D activity of enterprises. Keywords: research and development, R&D, innovation. Category of the paper: research paper.