Dear Reader,
We present to you the 54th edition of the” Journal of Management and Financial Sciences”. This edition highlights our commitment to presenting rigorous research and diverse perspectives that address the pressing issues in management and financial sciences. The articles in
this edition offer valuable insights into various facets of economic and corporate dynamics, reflecting the journal’s dedication to advancing scholarly discourse and practical applications in these fields.
The aim of the first article by Wioleta Gałat is to examine the approach of Polish universities to the implementation of the SDGs by analyzing the content of four Directories of Social Responsibility Practices of Universities in Poland. Specifically, it is examined which SDGs Polish universities focus on, whether this focus changes over time, and whether universities that regularly report their best practices in these directories undertake other actions to achieve the SDGs.
Ewa Głuszek and Joanna Martusewicz in their article analyze the EFQM (2020) model in terms of its reflection of ESG sustainable development factors included in the European reporting standards (ESRS) and propose possible modifications to the model. These changes should make it easier for organizations to orient themselves towards implementing sustainable practices in their operations.
The article by Agnieszka Kuś adresses the niche but critical issue of innovation in apiary farms. The adopted research approach allowed for a preliminary identification of beekeepers’ attitudes to innovation and the scale of implemented novelties in their farms in 2015–2020.
Anna Góral, Sylwia Wrona, Beata Jałocha and Monika Jedynak in their article delve into the potential of living labs (LLs) as transformative tools for sustainability and green transition within university settings. Through a scoping review analyzing 38 scholarly articles, the research addresses the central question: How can living labs be a tool for transforming universities in the field of sustainability? The analysis reveals that universities frequently use living labs comprehensively in all three dimensions of sustainability.
The current explanation of the impact of market orientation on company performance is based on the search for competitive advantage, understood as offering the greatest value to customers. However, the development of economic thought has led to the understanding that it is the economic value that a company creates through its product that forms the basis for gaining competitive advantage. Therefore, it was deemed necessary to revise the mechanism of how market orientation affects company performance, aiming to develop a conceptual model of this impact. To achieve this goal the autor – Dariusz Dąbrowski – performed a substantive analysis of the phenomenon under study.. The result of the work is a model indicating that the impact of market orientation on company performance is complex, as it involves mediating factors such as benefits perceived by customers from using the product, product costs, economic value, and customer surplus.
Tomasz Ewertowski and Agata Kowalska in their paper aimed to identify and understand the relationship between the quality of the Safety Management System (SMS), and situational awareness (SA) allowing organizational members to perceive, comprehend, and respond
to safety-related situations promptly and accurately. Based on a literature review, the authors present adopted concepts of the SMS and SA.
We hope that you find this edition both informative and inspiring. Thank you for your continued support and readership.We wish you pleasant reading.
Joanna Wielgórska-Leszczyńska
Chair of the Scientific Council and Dean of the Faculty
Michał Matusewicz,
Vice-Chairman of the Scientific Council and Vice-Dean of the Faculty

Published: 2025-01-15