This paper aims to investigate whether the environmental, social and corporate governance (ESG) score of companies operating in the energy sector is associated with their corporate financial performance (CFP). The research covered data from eight companies with a dominant position in the Polish energy sector. The research used the comparative analysis between ESG performance and accounting-based measures of profitability: return on equity (ROE), return on assets (ROA) and return on sales (ROS). Additionally, reference was also made to the DuPont model. The acquired results do not reveal repetitive dependencies that would facilitate the discovery of a pattern of the impact of the factors of ESG on the financial performance of enterprises. Despite indicating the cases of correlations between the ESG scores and CFP at a high level, indeed sometimes at a very high level, the particular case studies significantly differ from each other. This may be caused by the fact that Polish enterprises from the energy sector illustrate far-reaching specifics, among others, with regard to the key significance of the entities with a prevalent state ownership and strict administrative regulations, which are subject to the energy market, state of development and structure of the whole sector in Poland. Thus, this is also why the mechanisms or dependencies, whose existence it is possible to expect in conditions of free competition, may be weakened or even eliminated in Polish conditions.

The analysis of the experiences of cross-border countries shall facilitate the identification of the most helpful and useful tools to improve the process of adaptation of young people into the labor market. The goal of the higher education system, as part of cross-border cooperation, is to develop professionally competent, service-oriented, principled and productive citizens in Poland and Slovakia. There are a lot of factors influencing the possibility of undertaking rewarding jobs by students and graduates that are related to their degree, especially the supply and demand of business related jobs which plays a significant role in the process. The analysis of degree programs, the views of working students, graduates and employers, followed by the preparation of a research report and relevant recommendations may have a beneficial effect on the profile and quality of education and the future of graduates in the countries included in the study, as well as in other countries which are interested in the outcomes of the project. The objective of this article is to present the results of research on how graduates of higher education business studies develop in terms of the skills, knowledge and characteristics which enable them to be employable in Poland and Slovakia. The applied research methodology combines the analysis of subject-related literature with empirical research. The questionnaires for data collection constituted a survey for independent completion. The adopted method allowed a numerical description of trends, attitudes and opinions in a selected group. It also facilitated a comparison of the results of the studies of Polish graduates and Slovakian graduates.

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.

Cross-border cooperation within the framework of the Carpathian Euroregion provides the possibility of building the processes of education at universities that would facilitate knowledge transfer from the universities to the business sphere, which is particularly significant in terms of forming innovations. The aim of the research conducted was the analysis of the key competences that have an impact on the level of innovativeness of the graduates of the universities of a business profile in Poland, the Czech Republic, Slovakia, and Romania. In the methodology used, a systematic literary review of the acquired references from the databases of ProQuest, Emerald, SCOPUS, and the Jagiellonian Library was applied from the outset. Subsequently, a small number of foreign and Polish research works conducted in the sphere of the stipulated subject matter of the competences of graduates, as well as their innovativeness were identified and ascertained. This facilitated the specification of the cognitive gaps as follows: There was no prior research relating to the Carpathian Euroregion and the transnational cooperation, with particular consideration given to the role of graduates of universities in terms of shaping change in this area. In empirical research, a survey method was chosen as it enabled, among other things, the quantitative description of specific aspects declared as the competences of graduates in the chosen research group. The research conducted reveals that there are no stipulated ways of ranking the essential competences directed at innovativeness, thus the decision-makers at the universities in the Carpathian Euroregion must consider what way and what activities they may use to connect the development of competences. The results acquired and the conclusions drawn may serve the transfer and adoption of good practices from individual countries and regions to other European and non-European ones.

Objective: The article aims to investigate whether digitalisation among small and medium-sized enterprises (SMEs) contributes to green economic growth (GEG) across European Union countries, focusing on environmental performance outcomes. Research Design & Methods: Using panel data from 25 European Union countries for the period 2010-2023, we applied fixed-effects, moderation, and panel threshold regression models. Digitalisation was proxied by the share of enterprises with e-commerce turnover above 1%, while GEG was measured via adjusted net savings. The analysis controlled for energy intensity and globalisation, and tests interactions with trade openness and R&D investment. Findings: The results revealed a robust, positive, and statistically significant relationship between SME digitalisation and GEG. Higher trade openness (interaction coefficient = 0.148) and R&D intensity (interaction coefficient = 0.058) amplified the impact. Implications & Recommendations: Policymakers should treat SME digitalisation as both an innovation and an environmental strategy. Support should focus on scaling digital capabilities in traditional sectors, improving access to R&D resources, and fostering enabling conditions like trade integration and green startup support. Investments in digital infrastructure, skills training, ESG metrics, and regional innovation hubs are essential for realising the synergistic benefits of the green-digital transition. Contribution & Value Added: This study shows that SME digitalisation is an important driver of environmental performance, but its impact depends on wider institutional and structural conditions. By combining fixed-effects, moderation, and threshold models, the study offers original evidence of a nonlinear digitalization-sustainability relationship, demonstrating that environmental gains intensify once SMEs reach higher levels of digital maturity. The study further identifies trade openness and R&D intensity as mechanisms that amplify these effects, contributing theoretically by clarifying how structural contexts shape the translation of digital capabilities into green economic outcomes.

Modern conditions for transforming the business environment in the context of implementing sustainable development goals, decarbonising the economy, and ensuring climate neutrality determine the need to implement effective measures at the level of individual enterprises. External challenges determine the urgency of strengthening enterprises' green competitive advantages and forming an integral level of green competitiveness. The paper offers a methodological basis for the long-term forecasting of enterprises' green competitiveness levels. The key object of the research is a set of companies representing the machine building, agriculture, and food industries, as strategic branches of Ukraine’s economy. The period of 2020–2028 was chosen as the interval for foresight. The application of autoregressive integrated ARIMA modelling by means of the non-linear least squares method made it possible to determine transformation vectors, marketing determinants, and target orientations for increasing the integral level of green competitiveness. The assessment of the results showed that the leading enterprises in the optimistic scenario are PJSC "SVF Agrotron" (agro-industrial complex), where the predictive value of green competitiveness is 0.84; PJSC "Wimm-Bill-Dunn Ukraine" (food industry), for which the predictive value is 0.73; and PJSC "Motor Sich" (mechanical engineering), for which the predictive value of green competitiveness is 0.74. The results of the evaluation revealed the leading enterprises according to the optimistic scenario for the agro-industrial complex, food industry, and mechanical engineering. The research substantiates the claim that the priorities of the strategy for increasing the level of green competitiveness and the relevant determinants of its implementation should be determined considering the transformation scenarios of its level.