Marta Szczepańczyk’s research while affiliated with Częstochowa University of Technology and other places

The purpose of this article has been reduced to assessing the investment activities of local government units from the point of view of the assumptions of sustainable urban development. In this regard, the following research questions were posed: What solutions do local government units use to disseminate the assumptions of sustainable development? Does the implementation of the mentioned solutions condition the investment activities of local governments? Referring to the above, attention was paid to the role played by sustainable development in the development process of local self- governments, in addition, reference was made to the concept of investment and territorial instruments for achieving sustainable development in urban areas were pointed out. The article was developed on the basis of the analysis of literature studies and verification of data with regard to territorial instruments implemented in Poland during the 2014-2020 programming period. The last part includes a summary which presents conclusions and directions for future research.

The content of this article relates to the widely considered issue of ESG investing, which has both theoretical and practical dimensions. The objective of this article is to verify whether there is a correlation between the implementation of ESG strategies and financial data and indicators. The first part of the discussion highlights the essence of a socially responsible investment—a concept that postulates the consideration of social responsibility in the functioning of companies. At a further stage, an attempt is made to systematize the concepts of ESG investing, where three key aspects are highlighted, i.e., environmental, social, and corporate governance. The article also refers to the reporting non-financial data, which are indicated by SASB standards. An empirical study is conducted on the UNIMOT Group. In this respect, the adjustment of ESG strategy directions with disclosure topics defined within the oil and gas midstream sector is analyzed. Then, using the GRETL econometric package, the relationship between the selected financial data is verified for the periods analyzed, with particular emphasis on the year of implementation of the ESG strategy, i.e., 2021. The conclusions and directions for further research are presented in the final section of the article.