The concept of sustainable development, which forms the idea of sustainable management both on a macroeconomic scale and in the development of an enterprise, is a consequence of the uncontrolled consequences of dynamic economic development. Environmental degradation occurred as a result of the cumulative effects of economic activity, guided by the criterion of short-term profit maximization, while not caring about the correct course of environmental functions. The company must work steadily along the entire chain of dependencies, forming the right relationships with suppliers and its own human capital, which in fact creates the most difficult value added to simulate. The growing importance of intangible factors in the process of creating a sustainable competitive advantage and the social nature of its construction indicates a new place for the concept of a socially responsible enterprise. The purpose of the article is to assess the relationship between the theoretical prerequisites of the idea of sustainable development and social responsibility of business and enterprise, as well as to identify both advantages and barriers associated with the implementation of the theory in business practice, arising from the adopted strategy of competitiveness of the enterprise.