Abstract:

The main assumption of outsourcing can be referred to the concept of sustainable and responsible development, because the relationship with the concept of sustainable and responsible development results from the benefits cost of the company, which are most often implemented by reducing energy consumption and reducing transport costs, but also ethical and moral issues of using this concept should be considered. Therefore, the main goal of the article is to recognize and compare the use of sustainable and responsible outsourcing by Polish and global companies in the context of the moral and ethical concept of modern business. The study was conducted on the based on the national and global reports on the researched subject to verify the stated purpose. The article also contains a literature review. An analysis of Polish and global outsourcing reports from recent years shows that the Polish outsourcing market is developing at a fast pace, but it is still different from the developed markets in the USA and Western Europe. However, many factors have made that Poland is an attractive place for locating investments mainly generated by German and American companies. Polish entrepreneurs more and more willingly use outsourcing concept, but they give off mainly simple functions. Outsourcing is widely used by medium and large enterprises mainly to reduce costs and opportunities to focus on their core business. The study was restricted to the analysis of reports, in the future it will be extended to individual studies conducted in selected Polish and global companies. The role of responsible and sustainable business in social life is rapidly increasing both on a local and global scale. Companies finally realize that they not only respond to the quality of fulfilling the role of implementers of internal goals of companies and corporations, but also for the quality of fulfilling the role of members of society, as they are in a given environment. Very few studies have examined and compared the sustainability and responsibility of the outsourcing concept in the contemporary business in Poland and in the world. outsourcing, morality, ethics, sustainable and responsible outsourcing, Socially Responsible Outsourcing (SRO).