Actions for sustainable development on a microeconomic scale - the employee aspect

The purpose of this article is to analyse the current trends of practices implemented by companies in the context of forming responsible relations with employees for the adaptation of the idea of sustainable development. To achieve the goal, first an analysis of the literature on the subject and normative documents was carried out, and then a comparative analysis of the content of sustainability reports, ESG of selected companies for 2023 was carried out. The review of the literature on the subject showed, first of all, the timeliness and diverse nature of the study of issues related to both the topic of sustainable development, as well as the concept of corporate social responsibility and its employee aspect. In turn, a comparative analysis of practical CSR solutions directed to employees declared in sustainability reports, ESG by selected companies, showed the convergent nature of the proposed initiatives and the positive state of commitment of these organisations to sustainability goals.