Towards Sustainability

This chapter investigates the relation between structural and market characteristics of companies operating in Poland and their orientation towards the triple bottom line (TBL) concept. The study aims to determine whether specific organisational features increase the likelihood of companies adopting practices that integrate economic, social, and environmental dimensions of sustainability. Empirical data was collected in quantitative research. The dataset was subjected to statistical analysis with the Mann-Whitney U test to assess differences between groups of companies. The findings indicate that companies operating in the business-to-consumer market, in particular those producing finished goods, demonstrate the highest propensity to adopt TBL-oriented strategies. In addition, the analysis reveals that company size does not constitute a significant factor in determining sustainability orientation. The study contributes to the academic discourse on corporate sustainability by enriching the understanding of how structural and market-related variables interact with the adoption of TBL principles and offering insights of both theoretical and practical relevance for scholars and practitioners interested in sustainable business models.