Evaluation of Corporate Sustainability Strategies and Practices in this Area in the Opinion of Employees – A Comparative Analysis in Poland and India

Purpose: The purpose of the study was to identify and analyze the opiniions of employees regarding the existence of a sustainability strategy in their companies, included in the long-term strategy of the company, with specific indicators describing the results, in relation to the practices used, based on the experience in Poland and India. In particular, the research conducted was aimed at finding answers to the research problems posed, which took the form of the following questions: Q1. In the opinion of employees, is there a sustainability strategy in the companies, included in the long-term strategy of the company, with specified indicators describing the results? Q2. In this regard, are there differences in the opinions of employees from the point of view of various criteria such as country of origin, gender, age, education, place of residence, job position, size of the company and type of business? Q3. Is there a statistically significant relationship between the employees' evaluation of the existence of a sustainability strategy and their assessment of the degree of sustainability of the company's operations, their sense of trust in their employer and their perception of the benefits after the implementation of sustainable changes in the company. Design/Methodology/Approach: The method of analysis and criticism of the literature, the method of diagnostic survey and statistical methods were used to verify the theses and answer the research questions. A quantitative-qualitative study was conducted, based on a survey questionnaire among 449 employees of companies in Poland and India. Non-parametric tests were used to analyze the data. The results of the responses given on the rank scales according to the grouping variables were analyzed using the Mann-Whitney U test, and the Kruskal-Wallis ANOVA test. The existence of a trend for consecutive populations was measured by the Jonckheere-Terpstra test. Associations between variables were analyzed by estimating Spearman's Rank Correlation Coefficient. Statistical analyses were performed using the statistical package PQStat version 1.6.4.122. Findings: The opinions of employees regarding the existence of a sustainability strategy in companies and practices in this regard were determined based on examples from Poland and India. It turned out that only some employees perceive the existence of a sustainability strategy in the companies that employ them, included in the company's long-term strategy, with specified indicators describing the results. Smaller companies still have problems implementing proper sustainability strategies. Practical implication: The results of the research can support managers responsible for the implementation of companies' strategic plans related to sustainable development. This is because they will allow a better understanding of how employees evaluate existing strategies and what actions allow to increase this evaluation. Originality/value: It turned out that in India and Poland, employees' assessments of sustainability strategies in companies were significantly different with regard to their practices in this regard. On the basis of Spearman's rank correlation coefficient, it was found that there was no statistically significant relationship between employees' assessment of the existence of sustainability strategies and their evaluation of the degree of sustainability of the company's operations, their sense of trust in their employer and their perception of the benefits they perceive from making sustainable changes in the company.