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Wraz z postępującymi zmianami globalnego klimatu decydenci na różnych szczeblach władzy podjęli ogromne wyzwanie dekarbonizacji i przyjęli narzędzia pomagające ograniczyć emisję gazów cieplarnianych. Polityka środowiskowa, w tym klimatyczna, ma jednoznacznie na celu promowanie ochrony i zachowania środowiska naturalnego, ale niesie ze sobą również skutki gospodarcze i społeczne. Zainteresowanie badaczy zrównoważonymi łańcuchami dostaw znacznie wzrosło w ostatnich latach. Aspekty społeczne, jak również integracja trzech wymiarów zrównoważonego rozwoju, są jednak nadal rzadkością. Celem niniejszego opracowania jest: (1) dokonanie przeglądu najnowszej literatury na temat polityki w zakresie emisji gazów cieplarnianych, w szczególności podatków od zanieczyszczeń i systemów handlu prawami do zanieczyszczeń; (2) przedstawienie unijnego systemu handlu uprawnieniami do emisji (EU ETS) z uwzględnieniem rozwoju rynku i cen uprawnień; (3) określenie potencjalnego wpływu EU ETS na zrównoważony rozwój łańcucha dostaw oraz (4) zaoferowanie inspiracji do dalszych badań powiązań między EU ETS a zrównoważeniem łańcucha dostaw. Artykuł koncentruje się na kwestiach środowiskowych, ekonomicznych i społecznych związanych z systemem ograniczenia emisji i handlu uprawnieniami w kontekście łańcucha dostaw. Wyniki naszego badania wskazują, że system ten znacząco wpłynął nie tylko na regulowane sektory wyższego szczebla, ale także na przedsiębiorstwa niższego szczebla w łańcuchu dostaw, a także na gospodarstwa domowe. Ponadto sugerują one, że realizacja EU ETS powoduje powstawanie konfliktów (trade-offs) pomiędzy celami środowiskowymi (klimatycznymi) a społeczno-ekonomicznymi zrównoważonego rozwoju.
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