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

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Abstract
The study aims to empirically analyze employees' perceptions of sustainable business model practices in Polish enterprises operating in the manufacturing, trade, and service sectors. The study 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 were 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 also serves as a foundation for further research on employees’ perceptions of sustainable development practices.

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