Cost analysis for implementing the concept of sustainable development in an enterprise

Realizacja koncepcji zrównoważonego rozwoju w przedsiębiorstwie związana jest z kosztami ponoszonymi na zarządzanie środowiskowe. Za cel artykułu przyjęto przeprowadzenie analizy kosztów przedsiębiorstwa ponoszonych na wzrost efektywności zarządzania środowiskowego. Analizę przeprowadzono z wykorzystaniem metody AHP.

The activity of enterprises has a significant effect on the country’s economic growth of domestic economy but on the other hand it can be the major cause of environmental hazards. In this context an approach of the government that should support and promote enterprise actions on sustainable development, and encourage and stimulate enterprises to undertake pro-ecological initiatives. When planning an effective strategy for achieving sustainable development in an enterprise the three main pillars (spheres) should be taken into account, namely economic (financial), ecological (environmental) and social (human). The achievement of sustainable development in an enterprise is connected with costs incurred for environmental management. The aim of this paper is to analyse costs borne by enterprises to improve environmental management efficiency. An analysis was carried out by using the AHP method.