Level of Accumulated Depreciation of Energy Companies’ Assets

The paper presents the degree of accumulated depreciation of fixed assets in Polish energy companies against the background ofglobal energy companies. The coal-fired energy units used in the Polish energy industry are outdated and require replacement. Inthe course of the energy transformation, they will be replaced with energy from renewable sources, natural gas and nuclear fuel. Thetransformation of the energy sector will allow the achievement of climate and environmental goals. Depreciation charged to expenseis an internal source of financing for processes of restoration of the production capacity. However, the Accounting Act and the IncomeTax Act provide for different methods of calculating depreciation, which means that not all depreciation is tax-deductible and that itdoes not reduce the tax base. Reducing the discrepancies in legal solutions regarding the calculation of depreciation in companies maystimulate the implementation of the processes of energy transformation.

Energy Portfolio of the Eastern Poland Macroregion in the European Union

The European Union’s New Green Deal generates changes in the socio-economic development of regions. An element of this change is the transformation of the regional profiles of the energy portfolio towards more pro-ecological ones. The aim of this article is to identify the conditions and reasons for the transformation of the energy portfolio of the Eastern Poland macroregion, and to define the directions of the energy portfolio evolution caused by the need to implement the goals of the European Green Deal by 2030, in order to consequently develop the forecast energy portfolio for the Eastern Poland macroregion. It has been assumed that the energy transformation of the Eastern Poland macroregion will be implemented through gradual transformation of the energy portfolio towards dispersed sources of local and civic energy. The research is based on both qualitative and quantitative approaches. The qualitative research was carried out on the basis of the diagnostic survey method with the use of the proprietary questionnaire as well as with the analysis of the content of strategic documents of the voivodships included in the Eastern Poland macroregion. The basis for the preparation of research questions was the extended PEST method which stands for: political, economic, socio-cultural, technological. Research efforts were focused on developing an energy portfolio for the region using the assumptions of the Boston consulting group matrix (a strategic planning tool). The originality of the conducted research consists in the adaptation of the BCG matrix to the development of the forecast energy portfolio and the preparation of a proposal for the aggregated energy portfolio of the Eastern Poland macroregion. The obtained results indicate that the macroregion’s energy portfolio is diversified, though with the key significance of conventional sources. It is predicted that by 2030, the following sources will change their positions within the portfolio for the Eastern Poland macroregion: solar energy, wind energy and bioenergy. However, it will retain the character of a “youth wallet”.

Dilemmas around the Energy Transition in the Perspective of Peter Blau’s Social Exchange Theory

The aim of the article is to present the complexity of social mechanisms related to the systemic energy transformation from the perspective of the classical social exchange theory. Considering the direction of actions taken to reduce carbon dioxide emissions into the atmosphere as obvious, the author of the article analyses the issue through the prism of social and economic dilemmas of the process, focusing on the mechanisms of energy transition in relation to Peter Blau’s exchange theory. The dilemmas of the systemic energy transition are presented in relation to the diverse games of interest that mark the social playing field around the analysed issue. The article outlines the social playing field of energy transition using the example of an economically strong country seeking to strengthen its position and a developing country interested in gaining energy independence. The analysis of the systemic conditions and the political activities carried out made it possible to define possible strategies of action for both countries with reference to the constitutive conditions of power defined by Peter Blau. Contrary to programme declarations of a “just transition”, the analysis made it possible to define the privileged position of economically powerful players and to point to the mechanisms blocking the implementation of the strategy of a developing country. Reference to the classical exchange theory, on the other hand, made it possible to identify the mechanisms indicating the presence in the energy transformation project of both overt and covert projects related to the pursuit of advantage in influencing the shape of the global energy economy.