Wydatki zrównoważone środowiskowo w budżetach lokalnych w Polsce

Abstract

Purpose – The main objective of the study is to evaluate green expenditure under the budgets of local government units (LGU). The proposal is dictated by the difficulty, noticed by the authors, in measuring and assessing the expenditure incurred by local government units, which are to contribute to the development of the green budget concept. Research method – The implementation of the main goal will be based on the analysis of the literature on the topic in national and foreign terms. Statistical methods (including descriptive statistics and structure analysis) were used for quantitative research. The source of the data are the budget reports of local government units published by the Ministry of Finance. Results – As part of the study, the obtained results allow for the analysis of the amount of green expenses implemented, as well as the share of green expenses in property expenses. The highest total values of estimated green expenditure realized by all types of local government units were observed in 2018–2019, in which PLN 10.5 billion (2018) and PLN 10.6 billion (2019) were spent, respectively. The average share of green expenditure in property expenditure in local government units in 2010–2021 was 28.2%. Originality/value/implications/recommendations – The conducted analysis may be a stimulus for further research on the basis of which a synthetic indicator of green spending could be developed. This measure may allow an objective comparison of outlays incurred by local government units in the areas covered by the European taxonomy in the future.

Financial involvement of local government units in achieving environmental objectives of sustainable development in Poland

“…The authors, based on Marushkin's (2021) assessment that this taxonomy would have a broader application than just identifying the type of environmental investment, used it as a basis for identifying and diagnosing the spatial variation of green investment expenditure and assessing the commitment of LGU to achieving environmental goals of sustainable development. The concept proposed by Budzeń & Marchewka-Bartkowiak (2022b) was taken as a starting point for exploring the issue they addressed, and the 900 section of Utilities and Environmental Protection was identified, which accounts for the majority of expenditures for this purpose. These expenditures are referred to as green investment expenditures.…”

“…Since Budzeń and Marchewka-Bartkowiak's (2022b) research is pioneering in the field in question, it had a slightly different scope and a much shorter research period. Hence, this study yields results that are an extension of the previous results of their research.…”

“…Given the critical role of sustainable and green finances in achieving environmental goals, this paper focuses on green investment expenditures made from local government budgets. To date, only Budzeń and Marchewka-Bartkowiak (2022a) have investigated green expenditures made as part of the budgets of local government units in Poland. Therefore, the research in this paper will be based on their concept, which was first presented in a report titled "Green Finance in Poland 2022Poland " (2022a.…”

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“…W związku z tym mogą łatwo wyszczególnić działania, które są uzyskiwane z obligacji i przeznaczone na finansowanie, a ponadto zobowiązują się do zgłaszania szczegółowych informacji w okresie istnienia konkretnych zależności. Chociaż powiązanie z ekologicznymi projektami jest natychmiastowe dla sektora samorządowego, niekoniecznie ma to miejsce w przypadku instytucji finansowych, których zgodność z zasadami dotyczącymi środowiska/klimatu może być trudniejsza do zasygnalizowania rynkowi 453 . Alternatywnie aktywność na rynku zielonych obligacji może być motywowana przez korzyści informacyjne, które można w nich uzyskać i wykorzystać w przyszłych działaniach.…”