Agnieszka Judkowiak

The main aim of this study was to determine the share of Polish household income allocated to energy, taking into account socioeconomic diversity and income quintile distribution, as well as to identify changes in the burden of energy expenditures on budgets. The importance of this topic stems from the energy transformation of the European Union and the significant increase in energy prices in recent years, which may exacerbate existing energy poverty in Poland. The study utilized numerical data on household budgets published within Polish public statistics. The following measures were used: mean, quintiles, structure indicators, and fixed- and chain-based indices, as well as the relationship between income and expenditure (correlation coefficients). The research was conducted using data from 2014–2022 or selected years within this period. The highest share of energy expenditures in total expenditures was recorded among households of annuitants and farmers. However, annuitant households have the lowest incomes and are most vulnerable to energy poverty. The disparity in energy expenditure between the wealthiest and poorest households has narrowed. Educational efforts on energy efficiency in households should therefore continue, alongside the development of support mechanisms for those with the lowest incomes.

Cel – Celem artykułu jest weryfikacja zakresu ujawnień na temat zarządzania ryzykiem finansowym w spółkach giełdowych, jak również prezentacja podejmowanych procedur w zakresie poszczególnych rodzajów ryzyka w wybranych spółkach branży paliwowej. Metodologia badania – Studia literaturowe, analiza aktów prawnych z zakresu rachunkowości oraz analiza sprawozdań finansowych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie. Wynik – Na podstawie przeprowadzonych badań zweryfikowano wypełnianie przez spółki giełdowe obowiązków informacyjnych z zakresu zarządzania ryzykiem. Oryginalność/wartość – W artykule podjęto próbę oceny ujawnień informacji w sprawozdaniach finansowych spółek giełdowych na temat zarządzania ryzykiem w zakresie instrumentów finansowych. Purpose – The purpose of this article is to verify disclosures about financial risk management in listed companies, as well as the presentation of the procedures of different types of risks in selected companies of the petroleum industry. Research methodology – Literature studies, analysis of legal acts in the field of accounting and analysis of financial statements of companies listed on the Stock Exchange in Warsaw. Result – Based on the research findings there was an assessment of disclosure obligations in the field of risk management. Originality/value – In the article attempts to assess the disclosures in the financial statements of listed companies on risk management in financial instruments.