Implementation of the Sustainable Development Concept in Manufacturing Companies

The sustainable development concept has become an extraordinarily important formative element of all activities taken by both law makers and the society, including entrepreneurs, for favour of broadly comprehended natural environment protection. This article presents the analysis of practical implementation of the sustainable development concept in manufacturing companies in Poland in the years 2010-2012. It also verifies directions of expenditures made towards environmental protection fixed assets, depending upon investment types, i.e. whether they were end-of-pipe investments or integrated technology investments. It was found that in the industrial processing sector in Poland, the highest average share of expenditures was associated with air and water protection fixed assets, whereas, in case of amounts spent on air protection means, a fall was observed in their share, and an increase in case of water protection. Furthermore, end-of-pipe investments dominated within the structure, whereas an increase was observed in the share end-of-pipe investments, and a fall in the share of integrated technology investments. It was also found that total amounts spent on environmental protection fixed assets per one company and per one employee increased, and the share of this type of expenditures in the total value of fixed assets obtained from manufacturing companies’ investment activities increased as well.