In response to global efforts towards sustainable development, an increasing number of Polish companies are focussing on sustainable construction. The quest to reduce the negative impact of economic activities on the natural environment is gaining popularity in the business sector. The aim of this publication is to analyse how timber construction – one of the sectors of sustainable construction –, contributes to the achievement of Sustainable Development Goals, with a special focus on the business sector in Poland. The research methods used include: (i) quantitative methods, presenting data on timber construction in Poland, and (ii) qualitative methods, including desk research and the analysis of three timber buildings with different functions - residential, public, and service - to assess the potential for such construction by Polish companies. The analysis shows that between 2018 and 2022, the number of new wooden buildings will increase by 52.18%. However, the share of wooden structures in the Polish residential construction market will remain small, accounting for 0.62% of all projects in 2022, making it the third most popular type of residential investment. The estimated value of the timber construction market in Poland is growing every year, reaching 3.5 billion PLN in 2022. A key factor in the further development of the sector is access to affordable wood materials, which may be limited in the future. In the context of EU regulations, the construction industry, especially those using wood, is gaining in importance and represents an important, though not yet fully exploited, potential for Polish companies.