The article analyses the problems (dilemmas) in approach to the environmental protection and management. EU has declared the plan for the Great Reset of global economy and environmental politics. The idea is not new, but the approach is expected to be completely different. While the EU leaders set the strategy of centralisation, there are strong claims for opposite way – decentralisation. The second dilemma we analyse in our article is the problem of European Commission massive support of green investments (including using of renewable sources of energy and focus of environmental protection), especially after lockdowns connected with covid pandemic which meets with the strong negative position of those economical circles which see such types of initiatives as green shooting to the economy. Terra Carta as an integral part of Sustainable Markets Initiative was launched in 2020. The third dilemma we pay our attention is connected with the efficiency of new environmental taxes. The article focuses also on the good practice as can be seen in environmental protection management efforts and green solutions for using and saving energy resources. As an examples we assess the projects supporting use of renewable energy in Africa (e.g. Lights for Africa), Cradle to Cradle Program (C2C) and we go back to the Come2CoM. The whole is analysed in the context of corporate social responsibility.