Abstract

IntroductionChanges in the macro- and micro-environment of enterprises, growing awareness, customer requirements and increasing environmental restrictions give rise to the need to change the current socio-economic development to one that is more sustainable. This is a priority not only for the United Nations (UN) or the Organisation for Economic Co-operation and Development (OECD), but also for the European Union (EU). The implementation of sustainable development is therefore associated with a fundamental change in economic activity, with regard to a systemic and integrated interdisciplinary approach (OECD, 2012; United Nations, 2012). Moreover, a set of participatory processes is required that enables the integration of short- and long-term goals for economic, social and environmental issues (Borys, 2011, pp. 75-81; Poskrobko, 2013, p. 21). It should be added that sustainable development is a complex and multidimensional concept, covering the interdependence of economic, social and ecological order in socio-economic development, as well as the need to preserve resources for future generations (Kates, Parris, Leiserowitz, 2005, pp. 8-21; Famielec, 2009, p. 37; Fiedor, 2013, pp. 8-12; Zielmska, 2014, p. 184).One of the leading trends in supporting sustainable development is the concept of the economy, which is characterized by an increase in human wellbeing and social equity while simultaneously reducing environmental risks and the consumption of natural resources (Allen, Clouth, 2012, p. 9; Ryszawska, 2013, p. 27; Bata, 2011, p. 265). This subject has gained in importance since 2008 when, on the initiative of the United Nations Environment Programme (UNEP), the global agreement called the New Deal was concluded. According to this document, governments should strengthen their cooperation to promote economic transformation towards a economy. The UNEP activities resulted in the launch of the Economy Initiative program, and then in the publication of the report titled Towards a green economy, containing recommendations for governments on the basis of the diagnosis of developments and prospects by 20301.Currently, this is one of the key topics of political debate both at the European and global levels. For this purpose, the Green Growth Knowledge Platform2 has been established by leading international institutions whose aim is to promote global economic development (e.g. World Bank, OECD, UNEP, Global Green Growth Institute. In recent years, these institutions have taken measures to develop both recommendations and a coherent framework for action to move the global economy onto a sustainable path. Another strategic document is the Green Growth Strategy3, developed by the OECD in 2011. This strategy creates a political framework for greater economic integration and changes in consumption and production patterns that lead to the more reasonable use of limited natural resources (OECD, 2011, p. 114).Apart from UN and OECD activities, it is also worth noting that, at the level of the European Union, various initiatives for sustainable development are being undertaken. The essence of this approach reflects not only the EU Sustainable Development Strategy (Council of the European Union, 2006), but also the 2020 strategy for smart, sustainable and inclusive growth, which replaced the renewed Lisbon Strategy in 2010 (European Commission, 2010, p. 5). The 2020 strategy explicitly confirms the need to create synergies between economic and environmental objectives, and advocates the transition towards a economy. Furthermore, improving resource efficiency is a major objective of the document Roadmap to a Resource Efficient Europe adopted on September 20, 2011 (European Commission, 2011b). It contains a vision that, by 2050, the EU economy will grow in a way that takes into account limited access to resources, thereby contributing to global economic transformation. …

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