Abstract
Currently, one of the main directions of agricultural development in Poland is the pursuit of sustainable development, rational management of material resources, and striving for energy self-sufficiency, while maintaining low greenhouse gas emissions. It is an alternative to constantly supported coal solutions. Sustainable development in the sense of processes taking place in enterprises affects many key areas of their activity. One of them is the measurement of efficiency, another is the compatibility with nature and the environment, and the perception of humans and their role. Measures of enterprises’ effectiveness should be considered in relation to the objectives of the enterprise. Biorefineries play a special role in shaping the new energy reality, being a system that connects various devices and biomass conversion processes to produce energy, fuel, and other valuable products. The essence of the functioning of biorefineries is as value chains; that is, a series of interrelated activities of specific importance and market value. The study aims to identify the determinants and efficiency of value chains in agricultural biorefineries according to the concept of sustainable development and the use of biomass resources in biorefining processes. Identifying and analyzing individual stages allows one to demonstrate the effectiveness of the implementation of technology using renewable energy sources, according to the concept of sustainable development and the implementation of the direction of the circular economy.