The issue of the efficiency of food processing enterprises is ever-present because of the continuous process of improving the quality standards of raw materials, complying with the procedures in food production, introducing modern production technology, and, above all, due to the large number of actors who are competing for customers in the domestic and foreign food market. In the coming years, the Polish food processing sector will be facing significant challenges with the inevitable slow and gradual decrease in the cost advantages of raw material prices as well as ready-to-eat products. Manufacturing businesses, in the long run, will need to determine the efficiency, and hence the competitiveness of the Polish food processing sector. The aim of this paper was to review the domestic and foreign literature in terms of the classification and systematization of the concept of eco-efficiency and to find the most optimal set of eco-efficiency measures based on the research in chosen food processing enterprises in Poland. In the theoretical part of the study, methods of descriptive, comparative, deductive, and synthetic analysis were used. In the practical part of the study, appropriately selected qualitative methods, such as a questionnaire, were presented. The results of the analysis were based on the results of the authors’ own calculations, as well specific findings from business practice, both from inland and abroad.