The problem taken up in the study is the management of the company in terms of costs incurred on the implementation of the concept of sustainable development. The problem is important and topical in view of the possibility of increasing the efficiency of management in companies organizing their activities in the perspective of sustainable development. As a consequence of the formulated research problem, the aim of the study was to recognize and assess the relationship between the currently binding provisions of the balance sheet law in Poland, in the area of costs incurred for sustainable development, and the social, economic and environmental strategy to be implemented. All the presented deliberations are divided into two main parts, theoretical and empirical. The considerations presented in part one characterize the elements of cost management in a company in the context of sustainable development. The second part is a presentation of the results of empirical research on the determinants of sustainable development cost management in a manufacturing company. The study contributes to the discussion on the identification, allocation, and presentation of costs related to the implementation of the sustainable development strategy in the company. Conclusions from the conducted research suggest the necessity of separating analytical tools in the accounting structure of the company in order to identify and allocate costs related to the construction of the sustainable development strategy. This makes it possible to assess the extent to which the company's sustainability concept has been achieved. The research methods used to achieve the objective are literature studies, descriptive analysis, and case studies.