Perception of Sustainable Business Model Practices in Polish Enterprises: The Role of Organizational and Individual Characteristics

The purpose of the study is to conduct an empirical assessment of how employees perceive sustainable business model practices within Polish companies operating across the manufacturing, trade, and service industries. The novelty of the study lies in incorporating the perspective of employees as key stakeholders and in comparing evaluations of sustainability practices across industries and enterprises of different sizes. The analysis is based on a three-dimensional model of sustainable development practices, encompassing the green economy, the social dimension, and employee development, whose structure was previously confirmed through factor analysis. The study involved 231 employees representing enterprises of various sizes, and the data was collected using a validated measurement instrument. Statistical analyses, including Kruskal–Wallis tests and linear regression models, revealed that employees rate initiatives related to employee development the highest, followed by social practices, while green economy initiatives receive the lowest evaluations. The perception of practices varies by industry and enterprise size, while seniority and position are of limited importance. The results highlight the differentiated perception of sustainability initiatives within organizations and indicate areas requiring strengthening, particularly regarding environmental actions. The article provides practical guidance for designing sustainability strategies and HR policies and serves as a foundation for further research on employees’ perceptions of sustainable development practices.