{"title":"在选定的波兰社区实施环境保护方案,作为实现可持续发展的第一步","authors":"M. Kowalczyk","doi":"10.5604/01.3001.0015.8813","DOIUrl":null,"url":null,"abstract":"Purpose: This paper assesses the possibility of using Environmental Protection Pro-grammes (EPPs) in Polish local government as a tool to manage and protect the environment. In Poland, local government units (LGUs) at all levels are obligated by law to prepare EPPs in accordance with the principle of sustainable development. Methodology: A survey was used as a research tool to determine the role of EPPs in LGUs at the community level. This research attempted to answer the following ques-tion: Are environmental protection programmes merely a document that communities are obligated to prepare? Findings: The results of this research show that community awareness is still very low. Communities only prepare the EPPs, but they do not think about using them as a long-term management tool. Originality/value: This research contributes to showing the role of EPPs in the man-agement of communities in Poland. Research limitations: A limitation of this research is the number of respondents, as it only included a small number of Polish communities. Another limitation is that this research presents only the view of one group of stakeholders – clerks.\n\n","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Environmental Protection Programmes in selected Polish communities as the first step towards sustainable development\",\"authors\":\"M. Kowalczyk\",\"doi\":\"10.5604/01.3001.0015.8813\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: This paper assesses the possibility of using Environmental Protection Pro-grammes (EPPs) in Polish local government as a tool to manage and protect the environment. In Poland, local government units (LGUs) at all levels are obligated by law to prepare EPPs in accordance with the principle of sustainable development. Methodology: A survey was used as a research tool to determine the role of EPPs in LGUs at the community level. This research attempted to answer the following ques-tion: Are environmental protection programmes merely a document that communities are obligated to prepare? Findings: The results of this research show that community awareness is still very low. Communities only prepare the EPPs, but they do not think about using them as a long-term management tool. Originality/value: This research contributes to showing the role of EPPs in the man-agement of communities in Poland. Research limitations: A limitation of this research is the number of respondents, as it only included a small number of Polish communities. Another limitation is that this research presents only the view of one group of stakeholders – clerks.\\n\\n\",\"PeriodicalId\":53342,\"journal\":{\"name\":\"Zeszyty Teoretyczne Rachunkowosci\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Zeszyty Teoretyczne Rachunkowosci\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5604/01.3001.0015.8813\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Zeszyty Teoretyczne Rachunkowosci","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5604/01.3001.0015.8813","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Environmental Protection Programmes in selected Polish communities as the first step towards sustainable development
Purpose: This paper assesses the possibility of using Environmental Protection Pro-grammes (EPPs) in Polish local government as a tool to manage and protect the environment. In Poland, local government units (LGUs) at all levels are obligated by law to prepare EPPs in accordance with the principle of sustainable development. Methodology: A survey was used as a research tool to determine the role of EPPs in LGUs at the community level. This research attempted to answer the following ques-tion: Are environmental protection programmes merely a document that communities are obligated to prepare? Findings: The results of this research show that community awareness is still very low. Communities only prepare the EPPs, but they do not think about using them as a long-term management tool. Originality/value: This research contributes to showing the role of EPPs in the man-agement of communities in Poland. Research limitations: A limitation of this research is the number of respondents, as it only included a small number of Polish communities. Another limitation is that this research presents only the view of one group of stakeholders – clerks.