Differentiation of Companies’ Environmental Initiatives in the Light of the Research Results

Theoretical background: The deteriorating condition of the natural environment, as a result of human activity, is one of the global problems that contemporary business entities must face. Companies in their attempts to comply with principles of environmental protection undertake activities aimed at better utilization of resources, production materials or improved efficiency. Such endeavours include the elimination of pollution, recycling of materials, reduction of waste generated, reduction of fuels and energy consumption, and limiting water usage. This contributes to improving corporate economic performance, thus, making production more efficient, more economical and safer.Purpose of the article: The purpose of this article is to identify the company’s behavior with regard to environmental protection issues. The study tests the research hypothesis that the companies’ characteristics (i.e. company size, type of activity – production/non production, the scale of activity – local and regional, national, international) are factors that significantly differentiate the involvement of companies in activities for the environmental protection.Research methods: The empirical analysis is based on primary data from 68 companies. It was carried out using the Mann–Whitney U test, chi-square independence test, and the correspondence analysis. The strength of the examined relationships was expressed by the V-Cramer coefficient.Main findings: The research showed that the level of implementation of environmental initiatives depended on both the type of business activity and the size of the company. In the opinion of the surveyed entities, the implementation of pro-environmental activities aims at improving the company’s image and, to a lesser extent, at obtaining specific economic benefits. Large companies were often involved in the implementation of pro-environmental activities more than small and medium-sized entities. Production entities were more involved in it, compared to non-production companies.