Local authorities are increasingly facing the challenges of climate change, which requires adaptation of various elements of local government systems, including infrastructure, communities and local economies. Operating in an ever-changing reality, local government units should plan for the necessary sustainable local government investments, with particular attention to structural gaps and financial mismatches. Local government is responsible for ensuring local energy security and thus for 'environmental sustainability'. The overall objective of this study is to assess the effectiveness of financing low-emission lowering measures from the Environmental Protection and Water Management Fund in municipalities in Lubusz Province in 2020. The article uses cause-effect relationship analysis (regression models). Investments implemented by local governments generally have a positive impact on the reduction of low emissions, although the results of the study indicate a negative impact of financing investments in alternative energy sources (RES). This may be related to large investment outlays, as well as difficulties in spatial planning, environmental impact and administrative inefficiency.
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