DRIVERS FOR CORPORATE SUSTAINBILITY: AN EXAMINATION OF POLISH FIRMS

Sustainable development is widely perceived as a key trend of global environmental policy and socio-economic development. From the microeconomic point of view, the concept of sustainable business development assumes that the company should strive to achieve broad benefits for all stakeholders, local communities and the environment, and not just care about its economic interests. Many companies are already undertaking a number of different actions associated with sustainable development, in order to promote greater environmental and social responsibility. There are a number of factors that influence the environmental and social responsibility of enterprises. This paper aims to examine the relevant influence factors for the implementation of corporate social responsibility in Polish companies. The research question is: what are the principal drivers for the implementation of sustainable development in Polish companies? The paper addresses key implications for corporate managers and other affected decision-makers. It concludes that corporate social responsibility is becoming increasingly important as an instrument for the implementation of sustainable development in Polish companies and contributes to environmental and social changes.