The concept of climate change has become increasingly important in recent years. The most developed countries with the improvement of economic conditions and the opening of new production plants have been more exposed to the increase in greenhouse gas emissions into the atmosphere. In recent decades, national and international attention to climate issues has grown. As a result of greater involvement, agreements have been created between states or rules at national level on maximum permitted emission levels to try to reverse the trend and reduce pollutants in the atmosphere. One of the consequences for companies subject to greater environmental restrictionsin developed countries has been the relocation of production sites to developing countries where very often regulation is less stringent.