http://hdl.handle.net/11089/58853 Sun, 12 Jul 2026 13:46:59 GMT 2026-07-12T13:46:59Z https://dspace.uni.lodz.pl:443/xmlui/bitstream/id/b314e22c-82ea-474a-a6f1-55acded782f2/ http://hdl.handle.net/11089/58853 http://hdl.handle.net/11089/58860 ESG Reporting by Commercial Banks in Poland as Part of Supporting Sustainable Economic Development – A Case Study of Bank Millennium and Santander Bank Polska Jabłońska, Małgorzata; Kawełczyk, Małgorzata; Mohd Razali, Fazlida; Stawska, Joanna; Sywak, Monika The purpose of the article. The purpose of the article is to analyze ESG reporting in the banking sector based on the example of Bank Millennium and Santander Bank Polska SA. The study focuses on the activities undertaken by banks in the environmental, social, and governance dimensions and on the role of ESG reporting in increasing transparency and supporting sustainable development principles in the financial sector.Methodology. The study was conducted using the case study method. The analysis was based on annual reports and sustainability reports of Bank Millennium and Santander Bank Polska SA for the years 2024–2025. The research covered ESG-related activities in three dimensions: environmental, social, and corporate governance.Results of the research. The results indicate that the analyzed banks are systematically developing ESG-related activities and integrating sustainability issues into their business operations. The study shows that ESG reporting contributes to increasing the transparency of the financial sector and supports the transformation of the economy towards a more sustainable development model. Tue, 30 Jun 2026 00:00:00 GMT http://hdl.handle.net/11089/58860 2026-06-30T00:00:00Z http://hdl.handle.net/11089/58859 E-Commerce Transformation under Wartime Conditions: Evidence from Ukraine’s Digital Economy Czajkowski, Tomasz; Sikora, Veronika The Russian invasion of Ukraine in February 2022 constituted an unprecedented situation for studying e-commerce behavior under extreme conflict conditions. The aim of the article is to examine how Ukraine’s digital commerce sector responded to the disruptions of active warfare, analyzing transformations in supply chains, consumer behavior, digital payment adoption, and small and medium-sized enterprise (SME) responsiveness. The research methodology includes a synthesis of academic literature, institutional reports, market analytics, and a primary consumer survey (n = 210, May 2025), this study identifies key adaptation patterns that emerged between 2022 and 2024. The results of research show that, contrary to expectations of sustained contraction, Ukraine’s e-commerce market demonstrated remarkable adaptive capacity: online retail maintained a significant share of total retail sales and major platforms recovered within months of the invasion. The consumer behavior shifted significantly towards necessity driven purchasing, patriotic preference for domestic brands, and heightened price sensitivity. SMEs increasingly leveraged digital marketplaces to maintain operational continuity. Persisting structural challenges include rural digital infrastructure gaps, regulatory barriers to cross-border e-commerce, and logistics network fragility. The findings contribute to the emerging literature on e-commerce in crisis contexts and offer evidence-based recommendations for post-war economic reconstruction. The Ukrainian case provides broader lessons for digital economy responsiveness under geopolitical instability. Tue, 30 Jun 2026 00:00:00 GMT http://hdl.handle.net/11089/58859 2026-06-30T00:00:00Z http://hdl.handle.net/11089/58858 The Assessment of the Bank Account Blockade by the Use of STIR in the Light of SAC’s Rulings Witczak, Radosław; Valihura, Volodymyr The purpose of the article. The purpose of the paper is the assessment of using STIR to blockade the bank account by the tax administration. The research hypothesis is as follows: The bank account blockade by the use of STIR is abused by the tax administration.Methodology. The descriptive study including a critical attitude to the legal acts and literature as well as the case studies of NSA rulings were used as the scientific methods. Results of the research. An important problem of taxpayer’s security is tax frauds in VAT. One instrument to combat tax fraud is the blockade of bank account by the use of STIR. However, the tax authorities very seldom use that method. The analysis of SAC’s rulings shows that the tax authorities do not abuse this instrument. The blockade of bank account by the use of STIR decreases the tax frauds. Tue, 30 Jun 2026 00:00:00 GMT http://hdl.handle.net/11089/58858 2026-06-30T00:00:00Z http://hdl.handle.net/11089/58857 Optimal thresholding for binary classification applied in credit scoring Rossa, Agnieszka The paper concerns a new method of classifying individuals into two subpopulations and demonstrates the application of this method in credit scoring. Individuals are classified into two subpopulations depending on the duration   of a certain phenomenon (e.g., default). The duration may be shorter or longer than a certain fixed value . It is assumed that the variable  is not known at the time of classification, so the explanatory continuous predictive marker is used instead. The optimal acceptance threshold for a predictive marker is determined by a time-dependent receiver operating curve (ROC) estimated from a random sample. A typical complexity of time-to-event data is that observations in the sample can be right-censored. Therefore, the estimation is based on a sequential random sampling and the Kaplan-Meier estimator.; Artykuł dotyczy nowej metody klasyfikacji jednostek na dwie subpopulacje i przedstawia zastosowanie tej metody w ocenie zdolności kredytowej. Osoby są klasyfikowane do dwóch subpopulacji w zależności od czasu trwania pewnego zjawiska (np. niewypłacalności). Czas trwania może być krótszy lub dłuższy niż określona stała wartość t. Zakłada się, że taka zmienna nie jest znana w momencie klasyfikacji, dlatego zamiast niej stosuje się ciągły marker predykcyjny. Optymalny próg akceptacji dla markera predykcyjnego określa się na podstawie czasowo zależnej krzywej charakterystyki operacyjnej odbiornika (ROC) oszacowanej na losowej próbce. Typową cechą złożoności danych typu „czas-do-zdarzenia” jest to, że obserwacje w próbie mogą być prawostronnie ocenzurowane. W związku z tym oszacowanie opiera się na sekwencyjnym losowym próbkowaniu i estymatorze Kaplana-Meiera. Tue, 30 Jun 2026 00:00:00 GMT http://hdl.handle.net/11089/58857 2026-06-30T00:00:00Z