Analysis and Assessment of Sustainable Entrepreneurship Practices in Polish Small and Medium Enterprises

Entrepreneurship is one of the driving forces behind the development of the national economy. The effect of entrepreneurship in the economic dimension is a business entity, most often a small or medium enterprise. The SME sector plays a significant role in every national economy. Traditionally, people perceived entrepreneurship as a factor measured by the earned profit. Increasing it was the primary goal of enterprises operating on the market. The operating conditions and competitiveness level have meant that enterprises beside economic goals also pursue social and environmental goals. Entrepreneurship is perceived as a determinant of social and ecological development, thus referred to as sustainable entrepreneurship. This article aims to identify and evaluate attitudes towards sustainable entrepreneurship among Polish enterprises. We compare the obtained results with their self-assessment and distinguish different approaches to business activity. The cluster analysis of survey results shows that the Polish SME sector can be divided into five separate groups characterized by a different approach and level of implementation of sustainable development. We also concluded that the Polish enterprises are more focused on social than environmental aspects.