The subject matter of sustainable development is particularly important in the age of changes that are happening in global economies and also due to climate change and its adverse effect on the functioning of societies. Activities taken up in individual economies to create conditions that facilitate implementation of the 17 SD goals (SDGs) adopted in 2015 are crucial from the perspective of SD implementation. These goals are gaining greater popularity not only at the level of economies or economy sectors, but also within individual enterprises. They increasingly affect business models or how investment decisions are made. Given the above, the main objective of this chapter is to assess the understanding of sustainable development and identification of ways to practise it in Polish companies. This prime objective was assigned the following detailed goals: The design on this chapter serves to pursue its main and detailed objectives. The first, theoretical, part presents the SD concept with a particular emphasis on its development in Polish realities, its legal determinants and grounding in social and economic practice. Part two presents issues of implementation of SD from the perspective of Polish companies on the basis of, i.e., their realization of SDGs. Examples of good practices are also offered. This chapter is written on the basis of government documents, acts of law, relevant literature and research reports.