The paper presents financial instruments which Poland used before accession the European Union and those which are used after accession. The main subject is environment as the very significant but also very difficult area. The paper shows how companies can use union assistance in the best way to develop its businesses in the field of pro-environmental investments. The period between 2000–2005 was under research. It includes four intensive activities before integration with the European Community and first steps in the new situation of open European market. Objectives and scope of SPO WKP were described in details.

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