Nowadays, in order to ensure high quality of municipal services, and thus a high quality of life for the local community, the authorities of both the basic local government unit and managers of municipal enterprises must strive to maintain high standards of sustainable development. The level of quality of life and services provided can be determined by various dimensions, such as: ecological environment, housing conditions, ecological production in the field of consumer goods, balance between built-up areas and green areas, care for agricultural areas, limiting the deepening social stratification, rational economy water or rational waste management. Therefore, the paper presents a theoretical analysis of the main directions of sustainable development in the activities of municipal enterprises.