This article examines the impact of big data analytics (BDA) on the sustainable development of manufacturing enterprises in Poland. The study was conducted in the fourth quarter of 2024 among medium-sized and large companies, with responses collected from directors and managers evaluating the level of BDA use and its effects across seven operational areas: efficiency, natural environment, working conditions, social environment, strategic resource security, social responsibility, and interpersonal relations. Grey System Theory and Grey Relational Analysis were applied to calculate Grey Relational Grade scores at both the variable level and across triple bottom line dimensions. The findings reveal a positive and consistent relationship between BDA adoption and performance in all assessed areas, with the strongest effects observed in the socio-organizational dimension. Large enterprises exhibited stronger relationships than medium-sized firms, particularly in the environmental and economic dimensions. The results also indicate complementarity between efficiency improvements and positive environmental and social responsibility outcomes. The study highlights the importance of aligning BDA initiatives with integrated economic, environmental, and social objectives. Key limitations include the cross-sectional, self-reported nature of the data and the use of GRA, suggesting avenues for future research using objective performance indicators and advanced modeling approaches.