Zeszyty Teoretyczne Rachunkowości (Jul 2021)

The sustainable development of cities with county rights in Poland in the light of selected environmental indicators

  • Magdalena Kowalczyk

DOI
https://doi.org/10.5604/01.3001.0014.9560
Journal volume & issue
Vol. 45, no. 2
pp. 69 – 84

Abstract

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Objective: The environmental aspect plays a significant role in shaping sustainable development in local government units. Currently, efforts are being made to reduce the negative impact on the natural environment of the effects of ongoing urbanization. One of the principal ideas of implementing sustainable development is to meet the existing needs of the current generation without limiting the possibilities for subsequent generations. In assessing the degree of implementation of sustainable development, indicators that can inform about the effects of actions taken by local government units play a very important role. The purpose of this study is to assess all 66 cities with county rights during the period 2016–2018 using environmental indicators as information and diagnostic tools. Research methods: The article shows the results of statistical analysis. Select statistical methods were used. Research results: In the examined period, there was no increase in the share of green areas, forests, or legally protected areas in the examined cities. There was no increase in the percentage of the population using sewage treatment plants. A favorable change was noted in relation to municipal waste collected separately. Findings: The research indicates that using indicators to assess activities for the natural environment allows local government units to assess the positive or negative effects of their implementation. Constant monitoring of the results allows them to take corrective actions in areas where the city achieves poor results. The indicators used to evaluate activities under the sustainable development umbrella make it possible to benchmark the results achieved by the cities studied.

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