This paper is aimed at studying measures undertaken by financial institutions in the territory of Poland in the scope of adjusting the credit process to assumptions presented in the Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, commonly referred to as Taxonomy. The problem analysis was conducted based on data for companies employing more than nine persons between 2018 and 2021, that is, at the stage before and during the implementation of Taxonomy. In compliance with the obtained results, no distinct correlations were noticed between a change in the value of credits and loans in non-financial entities and changes in the number of entities, the value of revenues and profits in preferred industries, which shows a low level of Taxonomy's implementation in credit procedures. A positive correlation was noted only in the total revenues of industries covered with research with an overall value of credits. Furthermore, turbulence related to the COVID-19 pandemic, which changed the business environment of banks and the image of Polish entrepreneurship, is also crucial. Even though in the described models, the impact of the COVID-19 pandemic on studied relations proved to be statistically insignificant, differences and deviations are visible in each studied area. Introduction of Taxonomy assumptions to banking strategies, although 'unpopular' and lacking in marketing, may effectively support the sustainable development of Polish companies in the long term. The nine groups of entities indicated in Taxonomy constitute the beginning; however, the list will probably be gradually extended and supplemented with other groups, thus creating a synergetic system supporting the achievement of sustainable development objectives. Effective communication of main assumptions of taxonomy and their implementation in other areas of the business environment of Polish companies is also an important issue. Furthermore, they can be used to develop a better-oriented economic policy supporting green finance, favouring the establishment of green and sustainable entrepreneurship.

The current socioeconomic development results in a number of consequences that lead to changes in the environment. These changes are often harmful and are associated with over- or misuse of natural resources. The issue of sustainable development is increasingly taking a prominent place in regional and local development strategies. Access to energy services is essential for social inclusion. Addressing poverty, including energy poverty, can bring a number of benefits related to reduced health expenditures, reduced air pollution, improved comfort and well-being, and improved household budgets, among other things. According to the results of the analysis, the utilisation of energy from renewable sources is intrinsically linked with the salary level – on average, a higher salary level is accompanied by a larger scale of utilising energy from renewable sources. In spite of the expected negative value, a similar relationship has been observed in the case of correlating the level of poverty with the use of energy from renewable sources – it is higher when the use of energy from renewable sources is higher. The performed study indicates the lack of adequately constructed support mechanisms for the poor in terms of financing and operating installations generating green energy, as well as the lack of proper education as regards local and global benefits resulting from prosumer energy. The desire to eliminate the abovementioned barriers necessitates the continuation of actions concerning synergistic accomplishment of the first and seventh targets, constituting two out of seventeen foundations of sustainable development.