*2.3. ESCO in Poland*

The primary legal Act for the activities of ESCOs is the Energy Efficiency Act [37]. Due to the financing of crucial provincial funding programmes that directly indicate the formula of ESCO as an acceptable form of co-financing of regional operational programmes [38,39] and regional plans for a low-carbon economy, such as in the Polish city of Kielce [40]. The majority of services provided by ESCO companies in Poland involve advice/audit services (the most popular and most frequently provided), energy efficiency in buildings, district heating and cooling, lighting, CHP, energy generation and distribution [10].

The Polish ESCO market is described in the literature, but it is not a popular topic. Most of the information available comes from international review reports. In 2017, it was identified as a market in the initial stage of development in 2013–2016, and it was in a state of slow growth [3].

In 2014, actions promoting the development of this market were recommended including the continuation of the creation of dedicated funds to support the use of the ESCO formula. Central administration support was also recommended in the field of formal solutions for ESCO business, a knowledge development platform and the dissemination of sample documents, in particular EPC contracts, and criteria for selecting ESCOs in tenders [41]. The ex ante analysis also formulated recommendations for developing ESCOs and using EPC contracts as financial instruments to be used in the Operational Program Infrastructure and Environment 2014–2020 [20]. According to the EU Joint Research Centre [10], respondents to a survey conducted in Poland indicated the following barriers: insufficient promotion of energy services, mistrust, and the incompatibility of ESCOs with other financial systems.

The amendment of the Energy Efficiency Act [37] should be considered significant, where provisions were introduced to directly facilitate the ESCO formula in local governments.

From the point of view of the dynamics of the development of the ESCO services market in Poland, the slow growth should be noted. In 2005, there were eight such companies [3]; by 2020 this number had increased, but only to twenty [11].

The drivers of the energy services market include dynamic development of energy technologies (including smart grids), the relationship of the price of construction services and materials to the prices of energy carriers, the growing energy awareness of end-users, and the involvement of non-energy companies such as telecommunication operators, in the energy services market. It is expected that energy companies will continue to diversify their portfolio of services seemingly not related to their core operations [10].

In the literature analysis, we can say that in general the ESCO topic is well described in the international literature. According to the authors, the conclusions are universal and relevant for other developed and developing countries.

As mentioned above, the topic of the ESCO market in Poland is not covered in scientific studies but is present in industry reports. There are, however, visible actions aimed at popularising the recommended mechanism in the official funding rules for energy efficiency projects. The experiences in implementing energy efficiency investments in public utility institutions are questionable in terms of the results achieved and the resources spent. The results of the audit of energy efficiency investments made in public-use organisations by the Polish Supreme Audit Office [42] proved that for the audited facilities, the average basic investment return period was 65 years. This example proves insufficient knowledge or imperfect procedures in which indicators are not used to assess the energy effect when planning investments.

Therefore, the authors identify a gap in research concerning the conduct and publication of scientific results of ESCO market research in Poland regarding the state of market development, current barriers, and identification of the awareness of the mechanism among public and commercial recipients of ESCO services.
