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The objective of the article was to identify, analyse and diagnose practices favouring sustainable development, involving consideration of environmental and social issues in key decision-making at enterprises, as well as their correlation with benefits perceived by employees after implementation of sustainable changes by their employers. The analysis of results of the survey among the sample of 449 employees of enterprises in Poland and India revealed that environmental and social issues are considered in key decision-making at enterprises in India more frequently than in Poland. Such decisions are taken more frequently by employees residing in urban areas than in countryside, and by people with higher than secondary education. The study provided evidence that when environmental and social issues are considered in key decision-making at enterprises, employees assessment of benefits perceived upon implementation of sustainable changes in their employer enterprises is higher.
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