Thursday 23.04.2015
Panel 1
Discussant: Arnold Bernaciak, WSB Poznań (Poland)
ABSTRACTS
1. Joost Platje, Krzysztof Łobos, WSB (Poland) – Campus sustainability and tradeoffs – can we use an efficiency approach?
3RD INTERNATIONAL CONFERENCE
A fundamental problem is discussing organizational sustainability in general is that the
organization as such cannot be sustainable. System sustainability requires the fragility of
the units or elements making up the system, in order to remain adaptively efficient and
strengthen itself. The moment its units or elements are sustainable themselves, the system
as a whole may become fragile as incentives for bottom-up innovations and improvements
may weaken. Management of such a complex system by way of top-down intervention may
lead to a wide range of “unexpected side effects” creating threats to its sustainability. In the
context of campus sustainability, the authors will reflect on the different levels of efficiency
which may trade-off. This not only concerns more traditional trade-offs between social,
environmental and economic aspects of sustainability, but also with long-run goals of the
institution of higher education as such as well as the whole higher educational system. It will
be argued that the current approach towards campus sustainability may have as a
consequence increasing fragilities at a higher level in the system, while not necessarily
supporting sustainable development as such.
EFFICIENCY, SUSTAINABLE BUSINESS AND
SUSTAINABLE ECONOMIC DEVELOPMENT
EFFICIENCY – MEASUREMEMENT, INSTRUMENTS AND DETERMINANTS
HOSTED BY
Wroclaw School of Banking (Poland)
IN CO-OPERATION WITH
University of Applied Sciences Zittau/Görlitz (Germany),
Westsaxonian University of applied sciences (Zwickau, Germany)
and
2. Wim Lambrechts, Leuven University (Belgium), Efficiency Measures for
Sustainability within a Business Schools’ Context
The Polish Association of Environmental and Natural Resources Economists
One of the essential parts within the transition towards sustainable economies, is the way
how higher education prepares its students for their future role in business. In order for
them to contribute to corporate social responsibility within the enterprise context, they need
specific skills and competences related to sustainable development. Derived from the
societal role of business schools in preparing the future business leaders and entrepreneurs,
the focus of this paper is the participation in, and the contribution of business schools to the
WROCŁAW, POLAND, 23-25 APRIL 2015
1
issues of efficiency measures for sustainability. This topic could be wider situated within the
context of higher education for sustainable development, which aims at integrating
competences for sustainable development into the curriculum, and integrating sustainability
measures within campus operations, research and societal role (‘walk your talk’). The paper
furthermore contributes to the conference’s topic as it looks at a business school context as
a case for institutional efficiency measures. The paper describes how business schools
could implement efficiency measures and apply instruments within their own context,
looking at the campus as a ‘living laboratory’ for sustainability innovation. The first section of
the paper looks at the concept of campus as living laboratory for sustainability efficiency
measures, its benefits and possible problems. The second section of the paper focuses on
the application of instruments to determine sustainability efficiency, i.e. sustainability
assessment; stakeholder involvement; ecological footprint analysis. This part uses data
from several action research projects within two Belgian business schools. The third part of
the paper focuses on the business schools’ initiatives, with specific attention towards
involving external business partners within the campus living laboratory. As a conclusion,
the paper will reflec t upon the essential characteristics of such trans-diciplinary approaches,
as a way to enhance efficiency measures for sustainability both within the business school
itself, as within a wider business context.
Lithuania till the crisis in 2008/09. Additionally, different basic values in all three Baltic
States are responsible for the different developmental paths. They can also be traced back
to the different history and culture of the three Baltic countries. But institutional patterns are
not determined in the long run. Since the crisis of 2008/09 the pattern within the Baltics
changed. While Estonia remains on the first rank Lithuania overtook Latvia in terms of
growth and wealth. Especially, the low sophistication of the Lithuanian banking system as
well as Latvia’s massive suffering from the crisis may explain the last change of the pattern
in the Baltics.
Panel 2
Discussant: Ralph. M. Wrobel, West-Saxonian University of Applied Science (Zwickau,
Germany)
4. Stefanie Kast, IHI/TU Dresden (Germany), Corporate Performance - A
Multidimensional Concept
Corporate Social Responsibility (CSR) is a concept of increasing importance in the scientific
community as well as in the practice of corporations and especially multinational companies.
It is, however, a highly problematic concept regarding, for example, different aspects of
responsibility and the questions of how far corporate social responsibility could and should
reach. “Partly as a response to the inherent difficulties of the concept of CSR, […] the point
of interest moved to the scrutiny of how companies react to […] ascribed responsibilities
and thereby focused on processes and outcomes. This reaction was then labeled Corporate
Social Performance […].“ (Schreck, 2009, S. 13)
After more than forty years of research in the field of Corporate Social Performance (CSP) it
can be said that CSP is just as problematic and just as relevant as CSR. The debate
contains several fundamental problems of which the lack of a sound theoretical foundation
is the most crucial one.
To allow a more structured discussion of CSP the author suggests a theoretical foundation
evolving from a higher level of abstraction, namely, the more general level of corporate
performance. The line of argumentation starts with a basic description of how performance
is understood as a general concept. Its behavioral aspects induce the need to show that
corporations are social actors and to describe the subsequent implications for their (moral)
treatment. The author follows the argumentation of classical theorists of Business Ethics
and Sociology. The resulting considerations lead to the conclusion that the sociological
(structural-systemic) theory of “Action” – and more specifically the theory of
“Interpenetration” – of Richard Münch is the most fitting concept as starting point for
developing a basic understanding of how corporate actors and their performance can be
3. Ralph. M. Wrobel, West-Saxonian University of Applied Science (Zwickau,
Germany), "From Independence to the Euro: Varieties of Capitalism in the Baltic
States"
The Baltic States, Estonia, Latvia and Lithuania, are very successful in transformation. From
1991 to 2015 they regained independence and transformed their economies from socialist
central planning into functioning market economies, joined the EU in 2004 and became
member of the Euro zone. Estonia introduced the Euro already in 2011 while Latvia
followed in 2014 and Lithuania in 2015. Thereof follow two questions. First, why all three
Baltic countries are so successful? And secondly, do we really find everywhere the pattern
of the “Shining star” Estonia, followed by Latvia and at least Lithuania? According to modern
Varieties of Capitalism theory all three economies can be classified as Central and Eastern
European Countries in the style of Liberal Market Economies (CEEC-LME). As can be
shown, there are also differences in the institutional setups of all three Baltic countries.
During the period of transformation the pattern of Estonia followed by Latvia and at least
Lithuania evolved which is also reflected by the sequence of joining Euro area. There are
several possibilities to illustrate the different paths of development of the Baltic States.
While Geography Hypothesis is not able to explain the differences, the extractive political
institutions in Estonia and Latvia can illustrate the lead of both countries in contrast to
2
understood. And, hence, can be analyzed in a more informed and interdisciplinary way than
in recent theories.
The development of this line of argumentation will be the focus of this presentation. Future
steps will be to add an exploratory empirical research framework to illustrate the practical
value of this approach.
1. Short-term vs. long term. Cashflow in the very short term and profit on a yearly basis are
relevant for the short-term survival of a company. Long-term, more indirect and uncertain
costs and benefits, which are a feature of many sustainability issues, are hardly considered
(Platje, 2011).
2. Efficiency as a key business management calculus and win-win rhetoric. The primacy of
economic and behavioural efficiency leads to a focus of win-win solutions, where cost
reduction should go in pair with sustainability measures. This leads to a pressure to
externalize problematic issues, for example, passing on costs of eliminating negative social
or environmental impacts on third parties (suppliers, society, ecosystems). This requires a
redefinition of efficiency, as it is defined by the measure of efficiency itself. As Donna
Meadows (1998) argues, we measure what is important, and measurement makes an issue
important. Identification of priorities of management and strong stakeholders influencing the
management is relevant here, as a change in these priorities also may lead to a change in
the measure of efficiency from short-term economic goals to long-term CSR issues. A
question is whether priorities established by the management support CSR and
sustainability, or do they legitimize and strengthen conventional business practices.
3. Rebound effects. A reduction in, e.g., energy intensity per product can lead to an
increase in total energy use due to increased production. An issue is whether management
and the most important stakeholders recognize in this context the need for process-based
management and a system approach.
4. Innovative capacity and change management vs. stability and efficiency in the context of
increasing global competition.
5. Responsibility in an increasingly complex value-creation chain. This is related to the
importance of informational problems and behavioral aspects in the context of
understanding of the fact that linear solutions are less applicable, and system approaches
towards CSR may create opportunities for going beyond simple win-win solutions. A
question is how to reduce the increasing informational problems and contradicting
management priorities in the value-creating chain.
Theories from behavioral economics (e.g., Kahneman, 2011) and new institutional
economics (e.g., Furubotn and Richter, 1997) will be used for analyzing these issues. The
increasing problems with uncertainty and information accompanied by increasing
opaqueness of property rights structures bring up the question to what extent existing
norms, standards and working rules can be applied and incentives for opportunistic
behavior strengthen. Relevant in this context is the identification of the amount of
information stakeholders possess on long-term, indirect and uncertain elements of CSR, as
well as the distribution of this information strengthening or reducing problems of asymmetric
information. In the process of change in management procedures, the increasing complexity
of value chains in combination with the complexity of CSR may lead to substituting the real
5. Markus Will, University of Applied Sciences Zittau/Görlitz (Germany), Jorg haidig,
IHI/TU Dresden (Germany), Joost Platje, Wrocław School of Banking (Poland),
Dysfunctional Leadership – Management in the CSR-case
Although Corporate Social Responsibility (CSR) is an important element in many business
operations, the focus on easy measurable outcomes such as profits lead management to
focus on the low-hanging fruits, looking only for win-win opportunities. Win-win opportunities
fit into linear thinking, neglecting different interactions in complex systems. A challenge is to
identify contradictions and trade-offs in the different goals of CSR, and analyzes them from
a process and system perspective. Although this leads to an increase in complexity, i.e., an
increase in managerial transaction costs, this should not be used as an argument against
CSR management or management for sustainability. When only focusing on easy solutions
which may be profitable in the short run, satisfying stakeholder demand, the business may
face “unexpected side effects” of their actions in the medium and long run, which could be
expected when applying process-based management and a system approach (see Sterman,
2000). In order to support process-based management for CSR, a diagnosis should be
made whether leadership fails to define procedures to balance trade-offs while keeping the
organization alive. If this is the case, the management can be described as dysfunctional.
The aim of the presentation is to identify the most important contradictions / trade-offs in
CSR management as well as management practices to deal with these trade-offs, and
present a set of indicators which can be used for future empirical research in this field.
Additionally, a brief case study will be presented based on an interview with the CEO of a
medium sized manufacturing company
The increasing opaqueness in business due to increased co-operation, inter-connections,
sourcing and outsourcing strategies and co-operation within clusters enlarges problems with
information and conflicting interests / priorities. In order to deal with conflicting rationalities
meet and decision premises, routines and procedures are needed that allow for “managing”
contradictions in order to make a real contribution to sustainability. The following
contradictions and opportunities for the management of conflicts / trade-offs will be
discussed (Kugler / Olbert-Bock, 2011: 22):
3
CSR issue with simpler visions and the development of heuristic devices which go beyond
win-win situations, but do not necessarily support sustainability.
Meadows, D. (1998), Indicators and Information Systems for Sustainable Development,
Hartland, The Sustainability Institute.
Müller-Christ, G. (2007), Formen der Bewältigung von Widersprüchen. Die Rechtfertigung
von Trade-offs als Kernproblem, In: Müller-Christ, G.; Arndt, L.; Ehnert, I. (eds.), (2007),
Nachhaltigkeit und Widersprüche, Lit, Münster.
Müller-Christ, G.; Behrens, S.; Nagler, B. (2005), Best-Practice, Kommunikation und
Effizienzfalle:
Ein
Problemaufriss
der
Transferschwierigkeiten
von
Umweltmanagementsystemen in die Praxis, artec- paper
Nr.
123,
artec
–
Forschungszentrum Nachhaltigkeit, Universität Bremen.
Neuberger, O. (2000), Dilemmata und Paradoxa im Managementprozess – Grenzen
der Entscheidungsrationalität, In: Schreyögg, G. (eds.), Funktionswandel im Management:
Wege jenseits der Ordnung, Berlin, pp. 173-221.
Platje, J. (2011), Institutional Capital – creating capacity and capabilities for sustainable
development, Opole, Opole University Press.
Sterman, J.D. (2000), Business Dynamics: system thinking and modelling for a complex
world, Boston, Irwin /
McGraw Hill.
In the context of the theoretical context presented above, the importance of the following
options for “dealing” with contradictions / trade-offs will be analyzed:
a) Ignore conflicts, and evade constructive conflicts, leading to management
dysfunctionality. The increasing complexity in value chains may aggravate destructive
conflicts, disorientation, persistent conflict and organizational rigidity, which is not able to
solve complex and contradictory problems.
b) Deny conflicts by blurred verbal formulation (e.g., mission statements or policies) - which
creates room for interpretation, but the contradictions remain and manifest themselves at
the operational level manifest. This is related with the perceived definition of CSR by the
management.
The challenge of management for CSR is either to reduce stress and dissonance, and
establish process-based management procedures for CSR. Otherwise, the management
should admit that contradictions cannot be overcome, and recognize the inherent tension by
inconsistencies / disharmonies, which paradoxically may increase the complexity of internal
decisions. The following possibilities of managing trade-offs will be discussed (Müller-Christ,
2007: 149, Müller-Christ et al., 2005, Neuberger, 2000): sequencing, segmenting /
hybridizing and balancing.
Additionally, a brief case study will be presented based on an interview with the CEO of a
medium sized manufacturing company. The case study focuses on the question, how the
CEO, who is aware of the necessity and the potential of CSR to improve management,
deals with the following goal conflicts:
· Short term vs. long term goals, especially under pressure of increasing complexity and
temporality.
· Linear or “spatial” (Hernes 2014) vs. process-oriented management models.
· Sustainability-oriented measures vs. paradigm of economic growth.
· Shallow win-win solutions vs. a deeper understanding of the complexity of value-creation
chains.
Bibliography
Furubotn, E.G.; Richter, R. (1997), Institutions and Economic Theory - the contributions of
the New Institutional Economics, Ann Arbor, The University of Michigan Press.
Hernes, T. (2014), A Process Theory of Organization, Oxford, Oxford University Press.
Kahneman, D. (2011), Thinking, fast and slow, New York, Farrar, Strauss and Giroux.
Kugler, P.; Olbert-Bock, S. (2011), Nachhaltige Unternehmensentwicklung, Teil 1/3:
Zielkonflikte als zentrale Herausforderung, KMU Magazin, Dezember 2011/Januar 2012,
p. 22.
6. Johannes Winter, University of Applied Sciences Zittau/Görlitz (Germany), Tania
Poom Bustamante, Universidad de Sonora (Mexico), Noe Vargas Betancourt,
Universidad de Sonora (Mexico), Ricardo Velderrain Benitez, Universidad de Sonora
(Mexico), Rolando García Ramos, Universidad de Sonora (Mexico), Luis Velazquez,
Universidad de Sonora (Mexico), Universidad de Sonora (Mexico), Markus Will,
University of Applied Sciences Zittau/Görlitz (Germany), Javier Esquer Peralta,
Universidad de Sonora (Mexico), Bernd Delakowitz, University of Applied Sciences
Zittau/Görlitz (Germany), Tino Schutte, University of Applied Sciences Zittau/Görlitz
(Germany), Industrial Energy Audits– Case studies from Mexico.
The paper introduces a systemic methodology to conduct energy audits in order to achieve
operational energy efficiency in Mexican companies. The methodology uses an analytical
approach to divide the company into functional units – either utilities (lighting, HVAC, etc.)
or production processes. The main consuming areas and processes are identified and
recommendations o enhance the energy efficiency are made. The approach presented is
“quick and easy” and has been successfully tested in Mexican Companies.
4
Friday 24.04.2015
converted into cogeneration plants. Hamburg offers subsidies for building owners who make
available their roof surfaces for photo-voltaic plants. This programme also considered
subsidises bio-energy plants, such as pellet heating plants or cogeneration plants.
Concerning energy efficiency, the following steps were undertaken: the
“Wohnungsbaukreditanstalt” (Residential Development Loan Corporation) owned by
Hamburg funds the modernisation of 4,000 residential units with annually 10,000,000 euros,
“Lamp exchange 2:1 for the climate”, “fifty/fifty”, boiler and refrigerator replacement,
GreenLight Programme (Hamburg had replaced over 200,000 conventional lamps in more
than 400 public buildings with energy-saving lights). “Hamburg learns sustainability” is an
initiative for the educational work created for enterprises, municipal authorities, education
institutions, citizens and experts from all sectors. They published an action plan, which
encompasses 110 education measures, amongst them numerous related to climate
protection.
Bristol, the UK’s greenest city, has consistently reduced carbon emissions since 2005. The
city has set ambitious targets to reduce CO2 emissions by 40% by 2020 and 80% by 2050
(from 2005 baseline) and energy use by 30%. 76% of people in Bristol are within 300 m of
an hourly (or more frequent) public transport service. The city has successfully reduced
commuting by private car by f.e. improving public transport and cycling. Key actions
included such instruments as: a dedicated ‘road show’- cycling festivals, loan bikes for
people, training for citizens. The results show 80% increase in cycling since 2004. Bristol is
reducing city centre parking by park and ride system letting travellers park a car and travel
by public transport or bicycle to the city center. Another usefull solution is city parking
control which discourage commuting by car[1]. 88% of Bristol residents live within 300 m of
a green space, including 87% of the inner-city population. Since 2008 the city has been
developing community engagement by Neighbourhood Partnerships Network of over 25
local residents planning groups. Environmental Technology Innovation Network transfer the
knowledge and ensure innovation partnership between Bristol City Council, business,
scientists from universities, organisations supporting sustainable development solutions f.e
the Centre for Sustainable Energy on domestic energy efficiency. Social innovation is
practised by engaging stakeholders and the local community in sustainable actions. For
instance Bristol Green Doors enable green citizens to open their homes to visitors to
demonstrate energy saving and renewable energy savings measures. The result was that
70% of visitors were “more likely to install related solutions” after this visit. Bristol City area
has over around 700 hybrid and electric vehicles (2011) and this has increased by 374% in
for years 2007-11.
Panel 3
Discussant: Markus Will, University of Applied Sciences Zittau/Görlitz (Germany)
7. Michał Ptak, Wrocław University of Economics (Poland), Financing Renewable
Energy Projects through Regional Operational Programmes
Regional operational programmes provide support granted from EU funds for different
projects implemented in individual voivodeships in Poland. The aim of the programmes is to
improve the competitiveness of regions and to promote the sustainable development. The
main beneficiaries of the support are companies and local self-government units. The
programmes are designed to meet needs identified at local level. The priorities of the
regional programmes include inter alia transport, environmental protection and sustainable
energy production.
The aim of the article is to analyze the support provided from chosen regional operational
programmes for projects in renewable energy in Poland. The projects aimed at increasing
the amount of electricity or heat produced from renewable resources and included for
example modernisation of hydroelectric power plants or the installation of heat pumps. The
article discusses the effects of the support and difficulties in implementation. The author
also analyzes the complementarity between projects financed from particular regional
operating programmes.
8. Alicja Graczyk, Wrocław University of Economics (Poland), Sustainable Energy
Consumption in Green European Cities
The article focuses on the implementation of sustainable energy consumption instruments
in the green European cities like Bristol or Hamburg. The article presents the main trends of
sustainable development implementation. The key issue is to identify, analyse and assess
energy consumption process in the cities presented. There are several cities that conduct
sustainable development policy. One of them is Hamburg and Bristol. Hamburg, the
European Green Capital of 2011, has set ambitious climate protection goals such as
reducing its CO2 emissions by 40% by 2020 and by 80% by the year 2050. Worth to
mention is that all citizens have access to optimal public transport within 300 meters of their
given location. Hamburg increases its green areas, has introduced environmental zones,
has built a new network of cycle paths, city railway (40 km). Hamburg has become a leader
in a new construction standards, reducing energy consumption of existing buildings. The
city also increases wind energy production. A number of heating plants have been
5
9. Monika Paradowska, Opole University (Poland), Energy efficiency in transport
sector in the EU’s member states
industrial sectors. Greater importance of environmental issues, pressure on innovation and
R&D makes good perspectives for eco-clustering.
The paper aim is to increase knowledge concerning formation of eco-clusters regarding
their origin and transformation process. Since eco-innovation is emerging as an industry, it
should attract attention of decision-makers of different levels. The author aim is to recognize
the current links between cluster policy directed to sustainability and eco-innovation.
Clustering may have significant implication on development of a city or a whole region.
From the perspective of regional or city development, eco clusters can play important role in
development strategies. Author presents the complexity of eco-clusters development and
the consequences for its governance. The paper also shows what is the role of different
stakeholders in this process. Clustering policies demand many adjustments of culture and
relationships between partners. Countries, regions and cities search how to improve
competitive conditions and attract firms and other stakeholders to their locations prepared
for c luster initiatives. Author analyzes policy and support instruments for eco-clusters used
by UE, particular countries, regions and cities. The paper reviews main theoretical
framework, empirical findings and experiences of particular eco-clusters.
Transport is one of sectors responsible for a big share of energy consumption in European
countries and relies most of all on non-renewable resources. Simultaneously transport can
be considered as one of key factors determining the socio-economic development. And as
socio-economic development in Europe is accompanied with increasing demand for
transportation, the demand for energy for transportation purposes is also increasing. This
situation created the pressure on actions aimed at better energy efficiency in transport
sector.
The main goal of the paper is to discuss leading trends in the EU policy on efficient energy
use in transport sector as well as changes in energy consumption of transport by mode in
member states. First, determinants of transport development and energy consumption of
transport in the EU are presented. Then, an overview is showed of the EU’s policy and main
instruments towards better energy efficiency in transport sector with some key statistics
describing the situation in member states. In the last part of the paper some concluding
remarks are presented and suggestions for actions which would contribute to the success of
the EU’s initiatives.
11. Paulina Szyja, Pedagogical University in Cracow (Poland), Eco-efficiency in
creating ecological safety
Panel 4
Discussant: Barbara Despiney-Zochowska, Unite d'Economie Appliquee ENSTA
ParisTech, Universite Paris-Saclay (France)
The issue of eco-efficiency is related to activities connected with raw-material productivity,
natural sources and energy saving to produce of environmental friendly goods and services.
At the same time actions in this regard are related primarily to the practices of private
companies, but current practice shows examples of involvement of other stakeholders:
states, local governments, cities, towns. These subjects develop initiatives connected with
environmental friendly solutions in energy systems, transport mobility as well in
consumption practices. It should be emphasized that at the same time involvement in these
areas affects on decreasing environmental impacts. In this respect it is important to
determine the impact on the shaping of environmental safety.
The paper undertakes the issue of eco efficiency impact on ensuring environmental safety.
Considerations include the issues of terminology, measurement tools, methods of
implementation and elements affecting to strengthen the second one.
10. Agnieszka Sobol, Katowice University of Economics (Poland), The perspectives
for eco-clusters development in Poland
A global economy has raised interest in understanding specific conditions and advantages
of company interactions within cluster structures. Clusters are recognised as an important
feature of modern economies. What is more globalization have affected tight relations
between companies in the clusters. In a global economy clusters give network partners the
comparative advantages over these businesses that work on their own. Due to better
opportunities clustering becomes more and more popular. Clusters are part of marketoriented game but also become an area of interest for policy makers. Eco-clusters are
receiving increasing attention in the light of sustainability and cities redevelopment
discourse. What is more eco-business is expected to continue to be a steadily growing
market. Eco-innovation is emerging as a priority in the EU. In recent years, the eco-industry
in Europe has been growing by 8% annually making it one of Europe’s most dynam ic
6
12. Andrzej Graczyk, Wrocław University of Economics (Poland), Definition and
identification of organic food
conducted in the area of waste, water and wastewater management, air quality, flood
protection infrastructure, restoration of degraded land, protect the environment from natural
and technological risks and to protect biodiversity.
The basis for the identification of organic food products are provisions of the Council
Regulation No 834/2007 on organic production and labeling of organic products.
Organizations applying for the right to use the name and logo of organic products must
undergo a certification procedure. Results from a survey show that certification is
considered to be the most important distinguishing factor for organic products. However,
Polish consumers are not really acquainted with symbols or certificates for this type of
products. Furthermore, organic food distributors are poorly prepared for providing
professional information to customers, who expect reliable and accessible information, as
well as separate shelves / stands for organic products in points of sale. Distributors of
organic food identify the need for training in the field of recognition of organic products.
14. Mariana Angelica Bud, Babes-Bolyai University (Romania), EU funds in Central
and Eastern Europe – Romania’s position
Nowadays, structural and cohesion funds represent an important financial aid given by the
European Union to its member States in order to reduce the disparities that exists between
regions. These european funds can be contracted during a period of seven years. It is
important for every state to use in a proper manner these funds and to achieve a higher
absorption rate, that can lead to reaching the wanted cohesion. This research is going to
analyze the situation of EU funds from a quantitative perspective, to reveal the progress
recorded in Central and Eastern Europe during 2007-2013 period, based on annual report
published by KPMG. Ten countries are going to be presented and compared. Moreover, this
paper is useful for those who are interested in Romania’s position between the states from
this region in terms of using these structural instruments.
Panel 5
Discussant: Joost Platje, WSB (Poland)
13. Bartosz Bartniczak, Wrocław University of Economics (Poland), The impact of the
Regional Operational Programme 2007-2013 for Lower Silesia Voivodeship for the
environment and infrastructure for environmental protection in the region
15. Christiane Franke, University of Applied Sciences Zittau/Görlitz (Germany),
Sustainability Reporting in Germany’s Automotive Industry: The cases of
Volkswagen, Daimler and BMW
State of the environment and environmental infrastructure is one of the factors determining
the quality of life of residents in a given territory. The main objective of the Regional
Operational Programme for Lower Silesia Province for the years 2007-2013 was to increase
the level of living in Lower Silesia, and to improve the competitiveness of the region while
respecting the principles of sustainable development. Implementation of this objective was
to be achieved through the implementation of the objectives assigned to individual priorities.
The aim of the priority IV Environment and Ecological Safety was the improvement of the
environment, preventing its degradation and conservation of biodiversity and natural assets
of Lower Silesia, as well as the improvement of safety in the region through counteracting
natural and technological risks and eliminating their effects and to support active in this
range of emergency services.
Objective of the study is to show how the implementation of projects funded under Priority
IV contributed to improve the environment and infrastructure for environmental protection.
For this purpose, will be compared with the results of completed projects statistics regarding
the state of the environment and environmental infrastructure in the region. The analysis will
be carried out in the various environmental components that correspond to the thematic
focus of the various activities carried out under Priority IV. The analysis will therefore be
Sustainability Reporting seems to be in vogue. The way how companies try to report
according to stakeholder interests and which aspects and key performance indicators are
applied is of interest not only for an academic audience . In an in-depth qualitative
document analysis, the sustainability reports of three major automotive companies are
studied with the aim to benchmark the way how the reporting is conducted. The central
findings of the study are – not surprising - that companies report according to articulated
and accepted stakeholder interest. The presentation will give insight to the report schemes
applied und compare the different case studies.
7
Panel 6
Discussant: David Ramsey, Wrocław University of Technology (Poland)
Additionally these changes will be assessed in a comparative perspective to evolution of
pension markets in other countries. This will enable us to search for solutions that will allow
increase of institutional efficiency.
16. Ilja Arefjevs, School of Business and Finance (Riga, Latvia), Operational
Efficiency Assessment of Pension Fund Management Companies
The aim of the research is to assess operational efficiency of pension fund management
companies by using alternative efficiency assessment methodologies and analyse
implications these methodologies bring to the efficiency assessment. The alternative
efficiency assessment methodologies employed are Stochastic Frontier Analysis (SFA) and
Data Envelopment Analysis (DEA). The pension fund management companies subject to
operational efficiency assessment are the ones operating in Baltic countries Estonia, Latvia
and Lithuania. The general research period is 2008-2013. The operational efficiency within
the given research is defined as capability of a pension fund management company
generate revenues and profit before interest and taxes (i.e. efficiency model output
variables) by using sales and administration expenses (i.e. efficiency model input variables).
Because a pension fund management business is largely dependent on economies of scale
and, to a lesser extent, economies of scope, fund management companies are grouped by
using a cluster analysis performed on the basis of assets under management and a product
range in order to improve comparability of efficiency findings. Methods used in the empirical
part of the research to process above mentioned data are economic modelling, including
SFA and DEA as well as main trend analysis, cluster analysis, development indicators,
relative and absolute indicators and other methods.
The research outcome is establishment of operational efficiency frontiers as well as average
indicators for pension fund management companies operating in the chosen Baltic countries
during the time period 2008-2013 with subsequent discussion of implications efficiency
measurement methodologies and other analyses performed bring to findings of the
research.
17. Sebastian Jakubowski, Wrocław University (Poland), Polish Pension Market after
Reform of 2014 – The Global Perspective
Prolonged global financial crisis led to major problems of pension markets in several
countries. This negative phenomenon also affected Polish pension market. Because of this
macroeconomic shock Poland was forced to introduce substantial institutional reforms of its
pension market. First in 2011 and second in 2014. The latter reform fundamentally changed
the structure of Polish pension market. Therefore this paper will analyse consequences of
pension reform introduced in 2014 for institutional efficiency of Polish pension market.
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