Abstract:
Sustainable development, encompassing environmental, social, and governance (ESG) aspects, has become a key element in the functioning of modern enterprises, including the food sector. This study aimed to assess the degree of variation in implementing ESG principles based on the size of the analyzed entity. The study examined the approach of management teams in small, medium, and large enterprises toward implementing sustainable development strategies and assessed differences in environmental, social, and governance practices.
The research used an interview questionnaire directed at managers of selected food enterprises in Poland. The companies were divided into three groups according to their size (small, medium, and large). The Kruskal-Wallis test was applied for statistical analysis, enabling the identification of differences between the examined groups in the context of ESG strategy implementation.
The study results indicated differences in ESG approaches depending on the company size. In the environmental sphere, differences were primarily noticeable in practices such as using recycled materials and conducting environmental audits, which large companies more frequently implemented. In contrast, differences in the social domain were less pronounced, possibly due to standardized regulations regarding working conditions and employee relations.
From a governance perspective, larger companies exhibited greater formalization of ESG management processes, whereas smaller enterprises operated more intuitively and with less formalized procedures. Despite these differences, all groups of enterprises demonstrated a strong recognition of values such as ethics, transparency, and stakeholder dialogue.
The study confirms that managers of food enterprises in Poland recognize ESG as a key element of business strategy, contributing to an improved corporate image and long-term financial stability. This research contributes to the discussion on ESG implementation in the food sector, particularly in the context of differences arising from company size. The obtained results provide valuable insights for managers, regulators, and organizations supporting sustainable development.
