“…The development of enterprises must take place in symbiosis with the environment, expressed in the rational use of raw materials and other natural resources, efficient energy consumption, use of pro-ecological technological solutions and pursuit of all initiatives to protect the environment and prevent pollution (Wysocki, 2019). And it is primarily this aspect that should change the way managers think about environmental issues, no longer only as a challenge, but also as a duty (Dec and Masiukiewicz, 2021a). It also means that environmental issues should be taken into account in the integrated corporate economic account, i.e., the inclusion of social and environmental effects and resignation from the classic paradigm of economic rationality.…”