/library/oar/handle/123456789/97160 2025-11-09T10:13:55Z /library/oar/handle/123456789/139211 Title: Technical knowledge as a determinant of ESG implementation in the electric power and transport sectors Authors: Wojciechowski, Jerzy; Ferensztajn-Galardos, Ewa; Krajewska, Renata Abstract: PURPOSE: This study examines the role of technical knowledge in the implementation of Environmental, Social, and Governance (ESG) strategies within the electric power and transport sectors—two industries critical to sustainable development and subject to increasing regulatory scrutiny under the European Green Deal.; DESIGN/METHODOLOGY/APPROACH: Based on a survey of professionals from both sectors in Poland, the research explores ESG awareness, reporting practices, internal communication, and the involvement of technical personnel in ESG-related activities.; FINDINGS: The results reveal a generally low level of ESG awareness and engagement across both sectors. A substantial proportion of respondents were unaware of whether their companies produce ESG reports, and many reported a lack of formalized ESG procedures or access to relevant information. Despite this, most respondents recognize the importance of ESG for corporate reputation and stakeholder trust, indicating a disconnect between perceived value and actual practice. Notably, respondents highlighted limited managerial involvement in ESG initiatives and a lack of systematic practices, such as energy monitoring or carbon footprint analysis. However, there is strong interest in ESG training, particularly among technical staff, suggesting an untapped opportunity for capacity building. The study also identifies a need for improved data standardization and the integration of operational knowledge into ESG reporting processes.; PRACTICAL IMPLICATIONS: Recommendations include mandatory ESG training, the standardization of data collection and reporting, and a stronger role for technical teams in ESG strategy development. Additionally, the paper emphasizes the importance of leadership commitment and enhanced transparency toward both internal and external stakeholders. While ESG implementation remains nascent in the sectors studied, the findings highlight significant potential for progress. Leveraging technical expertise, improving communication, and institutionalizing ESG practices can strengthen organizational sustainability, compliance, and reputation.; ORIGINALITY/VALUE: The study contributes to the limited literature addressing ESG in these sectors and offers practical insights for advancing ESG maturity in industrial contexts. 2025-01-01T00:00:00Z /library/oar/handle/123456789/139210 Title: Financial performance analysis and indicator-based improvement strategies in a selected company Authors: Mičieta, Branislav; Howaniec, Honorata; Biňasová, Vladimíra; Buzalka, Martin Abstract: PURPOSE: The main objective of the contribution is to carry out a financial analysis of performance in a selected company and evaluate the results obtained, then propose possible solutions that would help the company to improve in measuring performance indicators.; DESIGN/METHODOLOGY/APPROACH: To get closer to the selected company, an analysis of profits and sales over several years, i.e., their development, has been developed. Specific measurement proposals have also been developed based on various indicators, according to which it is possible to summarize the given knowledge and transfer it to a graphic form.; FINDINGS: The values of the first-stage liquidity indicator have reached the safe zone. Furthermore, modern approaches to measuring performance were evaluated. From the point of view of the economic added value EVA, the results are in positive numbers except for 2019, and they have an increasing tendency. These investments were profitable and effective.; PRACTICAL IMPLICATIONS: The research provides practical guidance and specific recommendations that can directly contribute to improving the financial health and overall performance of the analysed company. The emphasis on measurable indicators and the proposal of implementable solutions increases its practical value for management practice.; ORIGINALITY/VALUE: For a company to successfully prosper, it is important to know its performance and further improve it. Performance is therefore an important factor that can affect the success and progress of the company. Each company usually invests its money in a certain item but with the aim of returning this financial item to the business cycle. 2025-01-01T00:00:00Z /library/oar/handle/123456789/139209 Title: From checklists to change : FATF’s risk-based approach and its impact on Malta’s AML framework Authors: Balina, Rafał; Spyra, Marta; Różyński, Filip; Podlińska, Olga Abstract: PURPOSE: This article explores the global shift in Anti-Money Laundering (AML) regulation from a rule-based compliance model to a risk-based, outcome-driven paradigm, as exemplified by the evolving standards of the Financial Action Task Force (FATF).; DESIGN/METHODOLOGY/APPROACH: By analyzing the experiences of Malta, the United Arab Emirates (UAE), and Iceland—jurisdictions subjected to FATF greylisting and subsequent reforms—we assess how regulatory effectiveness is now measured not by the presence of formal frameworks, but by the demonstrable reduction of financial crime. Integrating insights from regulatory theory, institutional behavior, and international political economy, the article highlights the practical implications of the Risk-Based Approach (RBA) for financial institutions, compliance professionals, and policymakers.; FINDINGS: The study emphasizes the need for adaptive systems, cultural change, and integrated enforcement to meet new global AML expectations. The comparative analysis illustrates that successful compliance under RBA demands more than technical alignment—it requires strategic engagement, operational resilience, and a measurable commitment to transparency and accountability.; PRACTICAL IMPLICATIONS: The findings underscore that effective AML compliance in the era of the Risk-Based Approach (RBA) requires financial institutions to move beyond box-ticking exercises and adopt dynamic, intelligence-led frameworks. Regulators must develop adaptive supervisory models, invest in inter-agency coordination, and foster cultures of accountability. For policymakers, aligning AML reforms with broader governance and development goals is essential, particularly in jurisdictions vulnerable to FATF scrutiny. The study also signals to compliance professionals the growing need for strategic thinking, crosssector expertise, and proactive risk assessment capabilities.; ORIGINALITY/VALUE: This article provides one of the first comparative, theory-informed analyses of how FATF’s shift toward outcome-based evaluation reshapes national responses to greylisting. By integrating case studies with insights from regulatory theory and political economy, it highlights the deeper institutional and strategic transformations required under the Risk-Based Approach (RBA). The paper offers a novel perspective on the intersection of global financial governance, national sovereignty, and compliance effectiveness, with direct relevance for scholars, regulators, and practitioners. 2025-01-01T00:00:00Z /library/oar/handle/123456789/139206 Title: Forecast for the development of electric vehicle charging infrastructure in Berlin Authors: Bohdan, Adriana; Pedziwiatr, Kamil Abstract: PURPOSE: Local authorities are increasingly deciding to implement environmentally friendly solutions in cities, thereby contributing to reducing the negative effects of transport. The main aim of this article is to verify this development.; DESIGN/METHODOLOGY/APPROACH: The article employs a mixed-methods approach combiningcase study methodology, literature review and statistical analysis. It utilizes HoltWinters method, in which the model calculations take into account the smoothed value of the forecast variable over time, i.e. F, and the smoothed value of the trend growth over time, i.e., S. The study incorporates data from industry documents, official reports and statistical sources, offering both quantitative and qualitative insights into the current state and future prospects of electromobility in Berlin.; FINDINGS: An efficiently designed network of charging stations contributes to a greater share of alternative fuel vehicles in overall traffic volume and urban transport networks, reducing air pollution and noise emissions and positively impacting the health and quality of life of residents due to the possibility of reducing the number of conventionally powered vehicles.; PRACTICAL IMPLICATIONS: Due to rapidly advancing urbanization processes and the associated development of cities, the demand for transport services is growing.; ORIGINALITY/VALUE: Ensuring an optimal number of charging points for electric vehicles is becoming a significant problem, particularly in the case of individual transport. 2025-01-01T00:00:00Z