Traditional financial reporting primarily discloses information about assets, equity, liabilities and financial situation of an enterprise. Simultaneously, socio-economic changes are prompting enterprises to implement business reporting towards disclosing activities for sustainable development and information about the business model in non-financial reporting. Shaping of an enterprise’s business model is carried out in the spirit of sustainable development, which is beginning to dominate the strategies of many large enterprises. At the same time, the concept of the business model and its reporting have still not been characterized in detail or standardized, which limits transparency and the usefulness of information. These phenomena provided an incentive to undertake the research on the business model reporting. The overall goal of this study is to expand research on disclosures about the business model in the corporate reporting of Polish listed companies, as well as to indicate the degree and directions of development of this subject against the background of the accounting system. The study also addresses the epistemological goal by entering the discussion on reporting about the business model. The research uses the financial statement content analysis method and the statistical method (Spearman’s correlation). The scope of disclosures about the business model are examined in integrated reports, consolidated reports, management reports, non-financial data reports and CSR reports of Polish companies listed on the stock market. This information is examined according to its four main components: inputs, business activities, outputs and outcomes. The correlation between the number of audited disclosures and selected economic and similar parameters characterizing enterprises (total assets, performance, board, EBITda, equity and liabilities) is also studied. The research reveals that entities preparing an integrated report demonstrate a greater number of disclosures of business model components in selected economic categories than entities that do not prepare such a report. Thus, the companies preparing an integrated report follow the mainstream of stakeholder theory, opting for a more descriptive reporting approach, accessible to a wider group of users. Moreover, business model information is often reported in a highly random manner. Simultaneously, descriptive forms of business model disclosure prevail over numerical ones, although not to a large degree. The findings also confirm that there is a positive correlation between the detail of disclosures about the business model and selected economic parameters of an enterprise (the strongest with total assets, board and EBITda). Thus, it becomes possible to recognize that large enterprises with a strong and stable structure of assets follow specific, more detailed reporting patterns aimed at sustainable development of reporting. At the same time, they are more likely to expand the scope of disclosures compared to smaller enterprises. This investigation responds to the interest of enterprises and other stakeholders in the reporting spectrum by increasing market information efficiency and transparency. Findings can also be used by standards setters, while providing new rules and regulations.

Pandemic times and an increasing pace of sustainable development have accelerated the process of Industry 4.0 implementation. Digitalization is one of the key issues of Industry 4.0 development. The paper investigates an identified research gap on the perception of digitalization in terms of environmental goals and sustainability in the SME sector. The study features a comparative research design and examines the perception of digitalization in small and medium-sized enterprises in Poland and Serbia. The study gathered 235 responses on the impact of Industry 4.0 and digitalization in SMEs on environmental issues and sustainable development. Findings revealed that digitalizing the company has a positive effect on reducing carbon emissions. However, statistically significant discrimination in reducing harmful emissions was found between Poland and Serbia. Provided research procedure further adds to the practical implication in finding carbon emissions as the most important issue in sustainable development in the SME sector.

One of the aspects of sustainable social and economic development is providing the public with the opportunity to conduct economic activity. This requires the proper development of information systems, identification of the determinants of performance, and development of the accounting profession. The aim of our study was to assess the sense of job satisfaction and prestige of the accounting profession in Poland, as seen by accountants themselves, depending on factors such as gender, age, and others. The background for the research was a country located in Central and Eastern Europe, which had just been through a political and economic transition. The study used questionnaire surveys and was based on nonparametric statistical methods: Chi-square, U Mann–Whitney, and the Kruskal–Wallis test. Herein, we provided evidence that strong feminization of the profession can be observed in Poland, and that women’s financial satisfaction with their profession was lower than that of men, in small companies as well as in companies without any foreign equity investment. We confirmed that age is more important than gender in differentiating perceived job satisfaction. The findings indicated that the assessment of the accounting profession should be considered when creating legislative solutions for sustainable social and economic development.

The hospital represents a specific organisation, operating in a turbulent environment and financed to a large extent by public funds. The health sector is exposed to constant political and social pressure. This causes significant problems with maintaining its financial stability, which particularly affects hospitals in the SME sector. The aim of this paper is to examine the relationship between selected financial indicators and some environmental phenomena that affect the financial situation and future financial stability of a selected group of hospitals from the SME group. The results will also be compared to the situation of other SME entities. The research is based on descriptive analysis, descriptive statistics, and correlation analysis of selected data. The results indicate that the financial situation of hospitals belonging to the SME group differs significantly from the overall SME sector, and does not bode positively for their future development. The current financial situation presents particular challenges for managers in balancing financial streams and ensuring economic sustainability. At the same time, this situation should encourage decision-makers to ensure an adequate level of revenues for these public service providers, as well as face other challenges related to operational management.

Growing electricity demand and decarbonisation requirements pose significant challenges for coal-dependent transition economies. This study examines whether nuclear deployment can support low-carbon economic transformation using Poland’s national nuclear programme as a case study. We conduct a structured document analysis that integrates a systematic search and screening of peer-reviewed literature with an analysis of national policy and planning materials and a synthesis of publicly available project documentation for the Lubiatowo-Kopalino nuclear power plant, the Pątnów project, and the planned small modular reactor (SMR) deployments. Impacts on employment, infrastructure, technical education, technology transfer, and local supply chain participation are assessed and mapped to the sustainable development goals and the EU climate policy criteria. The analysis indicates that, if accompanied by early workforce development and supplier prequalification, nuclear investments can stimulate industrial upgrading, strengthen energy security, and deliver regional co-benefits beyond electricity generation. At the same time, scheduling slippage, governance uncertainty, and gaps in domestic capabilities in nuclear-specific components can limit these benefits. The article concludes with recommendations for national and local authorities on stakeholder engagement, local content strategy, and risk management that can be transferred to Central European economies with similar starting conditions.