Today’s dynamic economic landscape is characterized by rapidly changing conditions that require companies to not only engage in continuous innovation to develop and refine tools for shaping their market positions, but also to define their own roles within the broader socio-economic context. Various challenges, including globalization, environmental degradation, significant social shifts, and heightened competition (Wołoszyn et al., 2012), are compelling modern enterprises to align their business strategies with stakeholder expectations, addressing both the external impacts of their activities and their responsibilities toward societal issues.

While the idea of taking such action gained significant social recognition only in the latter half of the last century, it is not new – it traces back to a 150-year-long debate on business values and ethics, originally focused on fair treatment of business partners, a commitment to philanthropy, and ensuring decent working and living conditions for employees. This debate intensified as businesses expanded, which in turn amplified their influence on overall social well-being (Baran, 2021). A critical aspect of this context was the growing criticism of corporations, as they stood increasingly accused of engaging in predatory and anti-social behaviors in pursuit of business gains, leading to economic instability and inefficient, environmentally damaging resource management.

Increasing social awareness (including consumerism, environmental movements, human rights movements, etc.) has led to the gradual development of a modern, broader understanding of corporate social responsibility (CSR), emphasizing the multifaceted impact of business activities on the social environment, as well as the importance of these actions in achieving the economic objectives of enterprises. Contemporary societies are increasingly unwilling to accept (let alone support) organizations whose goals are not aligned with (or even contradict) broader social interests.

The aim of this article is to explore the cognitive and behavioral attitudes toward corporate social responsibility among young Polish consumers representing Generation Z – a particularly interesting group, given that they are highly sensitive to the various social and environmental consequences of human activity (Zakusilo, 2021), while also being at the early stages of their adult lives. As such, their attitudes, preferences, and behaviors can be expected soon to play a critical role in shaping market landscapes and determining the success of businesses.

2. Corporate Social Rresponsibility (CSR)

Corporate Social Responsibility (CSR) is a management concept that takes into account the external effects of business activities – effects traditionally overlooked in economic calculations – particularly their impact on the natural and social environment. It also emphasizes the importance of transparency and ethical relationships with various stakeholder groups. At the foundation of this concept is the need to ensure the sustainable functioning of enterprises at the intersection of three spheres: economics, environmental care, and social development (Demkow & Sulich, 2017). As such, the CSR concept aligns with the current trends of increasing social awareness and heightened sensitivity to the negative non-economic aspects of business activities, such as environmental degradation, excessive exploitation of raw material resources, worker exploitation, and profit-making at the expense of local communities through practices like tax avoidance or not utilizing local suppliers and contractors.

It is important to note, however, a certain duality in the understanding of CSR. While the kinds of actions undertaken under the concept of CSR are universally recognized, the motivations understood to be lying behind these actions may vary. One approach stems from social contract theory, which posits that companies adopt responsible behavior out of moral and ethical considerations (Davis & Blomstrom, 1966), reflecting a duty to fulfill various obligations to society as a “corporate citizen” (Carroll, 1991). On the other hand, it is clear that all business activities are driven by commercial motives, with the primary purpose being to achieve economic outcomes. This perspective, rooted in shareholder theory, views CSR activities simply as a set of tools serving purely business objectives, such as shaping the organization’s image, strengthening its competitive position, and boost sales. At the same time, it acknowledges that the social environment sets the rules of the market game and conditions the achievement of these goals (Friedman, 2008; Kazojć, 2012).

This duality is not, of course, a simple dichotomy. Every business operates within a social environment – business decisions have consequences, including the generation of external effects that impact society. In turn, the social environment and public opinion significantly influence the scope of an enterprise’s ability to achieve its economic goals. This approach is conceptualized in stakeholder theory, which posits that a company should be oriented toward meeting the needs of all stakeholder groups (Freeman et al., 2004) – both those with whom the company has purely business relationships (and on whom it directly depends for achieving its economic goals) as well as those who directly or indirectly experience the external effects generated by the company’s activities and who constitute its social environment (Argandoña, 1998). Stakeholders include both internal groups (owners, shareholders, employees, management) and external groups (customers, suppliers, intermediaries, competitors, market institutions, government and local authorities, as well as social organizations, interest groups, local communities, and, ultimately, society at large) (Lozano et al., 2014).

The diversity of a company’s stakeholder groups, whose often differing interests must be considered when designing strategies, is reflected in the broad definition of the areas of action undertaken within the framework of Corporate Social Responsibility (CSR). Carroll (1991) proposed to classify these actions into four areas – economic, legal, ethical, and philanthropic – arranged in a hierarchical structure. In this model, economic aspects form the base of a pyramid, upon which the subsequent elements – law and ethics – are built, with philanthropy at the apex. Note, however, that the inclusion of philanthropy in this classification is debated, with some authors arguing that it should not be considered a component of corporate social responsibility (L’Etang, 1994). These areas often overlap and intersect, with CSR activities being classified as belonging to various combinations of these domains (Schwartz & Carroll, 2003). Other general classifications of CSR areas include R.W. Griffin’s (2004) concept, which identifies social welfare, the natural environment, and the needs of external stakeholders, or the triad model – focusing on the environment, economy, and society (He, 2018) – as well as a similar concept that highlights the environment, quality of life, and legal aspects as key CSR areas (Socorro-Marquez et al., 2023).

More detailed classifications, especially in relation to the practical aspects of business operations, are provided by international organizations. For instance, the OECD (2023) outlines CSR areas including information transparency, human rights, employee relations, the environment, anti-corruption, consumer interests, science and technology, competition, and taxation. Similarly, the International Organization for Standardization (ISO) defines seven CSR areas in its ISO 26000 standard: organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues, and community involvement (PKN, 2012).

Incorporating CSR initiatives into business practices can offer companies a variety of benefits that indirectly boost their economic performance (Leoński, 2015). Among the most significant are image-related advantages, such as building social legitimacy (Du et al., 2012), cultivating trust (Crane, 2020), and fostering favorable attitudes (Hansen et al., 2011) among different stakeholder groups. These factors contribute to enhancing the organization’s social capital, which in turn facilitates easier access to valuable resources, collaboration opportunities, and the support of public institutions. Furthermore, and perhaps most critically, CSR activities can shape consumer behavior by influencing how they perceive products (Berens et al., 2005; Brown & Dacin, 1997), driving engagement (Agyei et al., 2021), encouraging purchase intent (Lee et al., 2013), and building loyalty (Howaniec, 2016) and satisfaction (Luo & Bhattacharya, 2006).

It is particularly important to highlight the significant impact of CSR on consumers. While meeting the needs of other stakeholder groups and maintaining good relationships with them lays the foundation for a potential competitive advantage, turning this potential into a real advantage depends on market validation, which is ultimately determined by consumers’ purchasing decisions. Given the growing sensitivity of modern societies – especially among younger generations – to issues related to sustainable social development, how consumers perceive corporate responsibility in this area is increasingly crucial for securing the desired economic benefits. In some cases, it is even a prerequisite necessary for market success.

3. Research methodology

To identify and analyze the attitudes, perceptions, and responses of young consumers toward various activities within the framework of Corporate Social Responsibility (CSR), we carried out a direct study using an online survey method, targeting a purposive-convenience sample of 94 individuals, in November 2023. Initially, 98 completed surveys were received, but 4 respondents were excluded from further analysis as they did not meet the age criterion (18–28 years).

The survey began with an explanation of the CSR concept and a description of the associated activities. The main section of the questionnaire included a series of statements designed to assess general cognitive attitudes toward CSR. Additionally, there were three groups of questions aimed at evaluating the impact of CSR activities in specific areas on: (1) the development of trust in the company, (2) the respondents’ willingness to support companies engaged in such activities, and (3) their willingness to pay higher prices for products from companies demonstrating social responsibility. The survey also included demographic questions and inquiries about the respondents’ views on the preferred model of socio-economic governance.

The questions were based on 7-point Likert scales with descriptive endpoints. For the question assessing general cognitive attitudes, the endpoints were “I disagree” (1) and “I agree” (7). For the question regarding trust in companies practicing CSR, the endpoints were “does not increase my trust in the company at all” (1) and “significantly increases my trust in the company” (7). For questions assessing the likelihood of the participant’s supporting CSR activities, the endpoints were “very unlikely” (1) and “very likely” (7). The question about the preferred model of socio-economic governance had endpoints described as “the well-being of society should be ensured by the state” (1) and “the well-being of society should be ensured by individual citizens’ own efforts” (7).

In analyzing the results, frequency distributions of responses and positional measures were used to characterize the distribution. Correlation coefficients, such as eta η (for nominal scales) and Spearman’s coefficient rho ρ (for ordinal and interval scales), were also employed to examine relationships between certain variables1.

4. Results

The first aspect to be examined was the general attitudes of respondents toward Corporate Social Responsibility (CSR), including the perceived responsibilities of businesses in this area, the outcomes of CSR practices, and the balance of benefits between the organization and society.

The results (Table 1) show that the young Polish respondents surveyed generally had a positive view of CSR. The vast majority agreed with statements emphasizing the need for corporate social engagement, the benefits it provides, and the positive social perception of companies that implement CSR. The highest level of agreement was observed for statement T1, with 90% of respondents agreeing (most selecting the highest point on the scale – 7). Statements T2 and T3 also received strong agreement, with 81% and 79% of respondents in favor, respectively. For statements T5 and T6, over two-thirds of respondents agreed with them (69% and 67%, respectively).

However, attitudes were more mixed regarding statements that suggested CSR is more focused on achieving business goals than on serving the public interest (T4 and T7). For these statements, responses were more evenly distributed, with 42% of respondents agreeing with each, and a significant portion remaining neutral. These trends are also reflected in the average scores for each statement, with the first group of statements ranging from 5.0 (T6) to 5.89 (T1), while the second group slightly exceeded 4 (T4 – 4.12, T7 – 4.29).

The study also explored potential variations in attitudes based on demographic factors. A modest but noticeable correlation was found between participant gender and expressed attitudes expressed. The overall favorability index toward CSR (calculated as the mean of all responses, with statements T4 and T7 reverse-coded) showed a correlation with gender (η=0.355), with women more likely to express positive attitudes. The strongest gender-related correlations were observed for statements T5, T3, and T1.

No significant correlations were found between attitudes and other demographic characteristics. For income, the absolute value of Spearman’s coefficient ρ only exceeded 0.1 for statements T5 and T6. Regarding respondents’ views on the preferred socio-economic governance model (statism vs. liberalism), the correlation coefficients for statements T1, T5, and T6 did not exceed an absolute value of 0.2 in any case.

One of the significant outcomes of companies implementing Corporate Social Responsibility (CSR) strategies is building trust among stakeholders, including customers. In response to the general statement T5, the majority of respondents agreed with the view that companies practicing CSR are more trustworthy than those that do not.

To gain a more detailed understanding of this phenomenon, the study examined how companies’ activities in various CSR areas contribute to building trust among respondents (Table 2). An overwhelming majority of respondents indicated that a company’s involvement in socially responsible activities did enhance their trust – the percentage of ratings above the neutral position on the scale exceeded 80% in each area, with an average rating above 5. The variation in responses across different CSR areas was minimal; however, the actions of companies in areas directly affecting the respondents – such as fair relations with employees and customers – had a relatively stronger impact on trust (with average ratings in both cases exceeding 6). In contrast, corporate involvement in philanthropic activities had the weakest impact (average rating of 5.37).

The reported influence of CSR activities on trust in a company showed a moderate correlation with the respondents’ gender. For the overall indicator (the mean response to this question), the eta correlation coefficient was 0.255. The strongest correlations were observed in the areas of ecology (Z1, η=0.372) and philanthropy (Z4, η=0.345) – with women consistently indicating higher values on the scale. Similar to the previous question (regarding cognitive attitudes), respondents’ answers did not show a significant correlation with declared income or views on the preferred type of socio-economic order – the rho coefficient values slightly exceeded an absolute value of 0.1 only in the areas of Z1 (for income) and Z5 (for income and views on the preferred socio-economic order).

An undoubtedly important aspect of stakeholders’ (including customers’) attitudes towards companies engaging in socially responsible actions is their willingness to support and participate in the pro-social efforts of such companies. In this context, respondents were asked how likely they would be to support a company’s efforts by consciously purchasing its products, recommending them to friends, informing others about the company’s social involvement, or supporting social and charitable activities organized by the company (Table 3).

Similar to the question about building trust, the vast majority of respondents chose responses from the upper part of the scale – though both the percentages and the average scores were slightly lower than in the previous case. The highest level of declared support was noted for actions related to fair relations with customers (W6, 90% of responses above the neutral position, with an average score of 6.02) and employees (W5, with 85% and an average score of 5.75, respectively). The lowest support was recorded for the area of ethical practices in general business activities (W2, with 70% and an average score of 5.09, respectively).

As in the previous question, the overall index of declared support for companies engaging in CSR activities shows only a small correlation with respondents’ gender (η=0.219, with women once again choosing higher positions on the scale). Declarations regarding specific CSR areas showed a more noticeable correlation with gender in the case of ecology (W1, η=0.336) and philanthropic activities (W4, η=0.272). For the area of fair relations with customers (W6), there was also some correlation with respondents’ views on the preferred socio-economic order (ρ=0.274 – support was more frequently declared by proponents of a liberal option, similar to the case of W2, although with a much lower rho value). Regarding respondents’ income levels, rho values exceeding an absolute value of 0.1 were noted only in the areas of W3 and W6.

Given that the previous question addressed only general declarations of potential willingness to support a company due to its socially responsible actions (in an abstract sense, without considering the tangible costs of such involvement), we decided to further investigate how this support would manifest when material involvement is required – specifically, the willingness to pay a higher price (compared to competitors) for the company’s products due to its socially responsible actions (Table 4).

Unsurprisingly, in this case, the respondents’ declared willingness to engage is noticeably lower than in the previous, more general question – although a majority still express a willingness to provide material support to companies engaging in each of the indicated CSR areas. The areas of CSR activity that most motivated respondents to offer such support were fair relationships with customers (K6, with 82% of responses above the neutral point on the scale and an average of 5.46). Fair treatment of employees (K5) and environmental actions (K1) also received relatively high scores, with around 70% of responses above the neutral point and an average exceeding 5 in both cases.

The average value of responses across the scales for the various CSR areas, calculated similarly to the previous questions, showed a slight correlation with gender (η=0.252), but no correlation was observed with other analyzed parameters.

Regarding the specific CSR areas, it is noteworthy that there is a significantly higher likelihood reported by women regarding their purchasing of products at a higher price from companies engaged in environmental actions (K1) (η=0.444). In this area, 30% of women chose the highest position on the scale (7), while 27% of men selected the lowest positions (1 or 2). A similar, though slightly less pronounced, trend was observed in the case of corporate philanthropic activities (K4), where 25% of women selected the highest position on the scale, compared to 23% of men who chose the lowest position (η=0.320). The respondents’ answers did not show any significant correlations with other analyzed characteristics, such as income or views on the preferred socio-economic model. Absolute values of the rho coefficient ρ greater than 0.1 were noted only for the areas of K6, K2, and K1, depending on the respondents’ declared socio-economic views, and for K3, depending on respondents’ income levels.

5. Summary

The study clearly revealed a distinctively positive assessment of Corporate Social Responsibility (CSR) among the surveyed group. Young Polish consumers strongly recognize the general need for corporate social engagement, the benefits it brings, and the positive social perception of companies that implement CSR, while attributing significantly less importance to purely commercial (business) motivations behind such actions2.

The implementation of CSR strategies by companies significantly contributes to building trust in them. The CSR areas that most strongly influence trust among respondents are those that directly benefit the respondents – namely, fair relationships between companies and their customers and employees. In contrast, corporate involvement in philanthropic activities has a relatively smaller impact on trust.

A key aspect of stakeholders’ attitudes toward companies engaging in socially responsible actions is their willingness to support and participate in the pro-social efforts of such companies. In general, most respondents saw it as relatively highly likely that they would support companies that practice CSR by consciously purchasing and recommending their products to friends, informing others about the company’s social involvement, or supporting the company’s social initiatives. Similar to trust-building, the CSR areas most likely to engage respondents in this context are fair relationships with customers and employees. A slightly lower (though still relatively high) level of support was observed when respondents were asked about their willingness to financially “reward” companies for their socially responsible stance by paying a higher price for their products compared to competitors. In this scenario, in addition to the previously mentioned CSR areas (fair relationships with employees and customers), corporate involvement in environmental protection also emerged as a motivating factor for such behavior.

When analyzing the results of the study, it is important to note that women express more favorable attitudes towards the phenomenon of corporate social responsibility, as well as a somewhat stronger influence of the actions taken by companies within CSR on shaping trust and readiness to support socially responsible business activities (with women showing a clearer sensitivity than men, particularly towards actions in the areas of ecology and philanthropy). However, the study did not reveal significant differences in respondents’ attitudes based on other factors such as income or declared views on the preferred socio-economic model.

In summary, the findings from this study underscore a marked positive evaluation of Corporate Social Responsibility (CSR) among Polish Gen-Z consumers. This demographic places a strong emphasis on the necessity for businesses to engage in social issues, recognizing both the inherent benefits of CSR and the favorable public perception it fosters for companies that implement such practices. Notably, the commercial motivations behind these CSR activities seem to be of lesser importance to them. The areas of CSR that most significantly influence trust among these consumers are those that yield direct benefits – specifically, fair relations with customers and employees. This reflects a broader trend towards ethical consumption among younger consumers in Poland. Moreover, the findings indicate that young Polish consumers are not only aware of CSR but are also prepared to actively support companies that engage in responsible business practices. This willingness extends beyond mere approval; it influences their purchasing decisions, where they show a readiness to pay a premium for products from socially responsible firms. In particular, CSR efforts in environmental protection also emerged as a significant motivator for this demographic. Overall, the study findings indicate that it is crucial for businesses in Poland aiming to succeed in the shifting market landscape to acknowledge and cater to the heightened sensitivity of this young generation towards social and environmental impacts.

Given the limited scope of this empirical study, however, further research involving a larger and more diverse sample is essential to deepen the understanding of CSR perceptions among Gen-Z consumers in Poland (and elsewhere), which is vital for tailoring business strategies that align with their values and expectations.

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Introduction
Proper communication with stakeholders is now one of the fundamentals of strategic management of enterprises. Corporate social responsibility programmes, which have been developed for many years, fit well into this trend, creating a kind of bridge for the use of certain resources at the disposal of companies in accordance with the expectations of stakeholders.

The purpose of the article is to analyse and evaluate corporate social responsibility practices as a response of enterprises to the expectations of a wide range of stakeholders. In the article, the authors perceive CSR practices as a way of conducting market activities in accordance with stakeholder expectations, with those not being a one-time act but a continuous effort to improve areas of the company’s environment
requiring support. Noticeable activity in CSR programmes is shown by entities belonging to the energy industry, including the Energa Group, which is one of the key players. There are several major electricity suppliers and sellers in Poland. These are, besides Energa Group, primary entities: Tauron Group, PGE Capital Group, Enea Capital Group and E.ON Polska S.A. There are also many other alternative players in the industry whose scale of operations in Poland is far smaller than that of the above five mentioned entities. They include Fortum Power and Heat Polska Sp. z o.o., Audax Energia Sp. z o.o., Engie Polska Sp. z o.o. and Enefit Sp. z o.o. All of the listed entities carry out activities in the area of corporate social responsibility, but their scope varies.

The entity selected for analysis is a Polish capital group of the energy industry, i.e., Energa Group. It is a large entity whose activities can significantly and, in many ways, affect the environment. The analysis was based on secondary sources available to the public, that is, reports on the activities of the Energa Group by the Board of Directors, ‘Our responsibility’ reports published from 2012 to 2020 and the Energa Group’s non-financial information reports for 2020 and 2021. The results of the data analysis show the trends of changes in CSR practices in the studied company over the last 10 years (2011–2021), which can be useful in the development of the Energa Group’s CSR programmes and indicate the directions for other business entities involved in CSR programmes.

For the purpose of the research objective, the following research questions were formulated:

• With what metrics can a company’s involvement in CSR activities be analysed in the long term?
• What trends of changes in the studied CSR categories can be observed, taking into account the analysed long period?
• What are the possible reasons for changes in the dynamics of the studied values describing CSR activities over the analysed period?

Corporate Social Responsibility — The Evolution of Approaches

Table 1 shows the evolution in the understanding of activities referred to as Corporate Social Responsibility (acronym CSR) based on a review of research achievements.

As can be seen from a review of the content included in Table 1, the concept of CSR is complex and multidimensional in nature. The concept of CSR is mainly about a company ‘being responsible’ for its actions and focusses more on sharing the company’s profits with the environment than on creating an economic value. A company creates social value’ by addressing the needs and problems of the society (Porter & Kramer, 2011a, 2011b). The concept of CSR 2.0, according to Visser, stands for an innovative approach to business and the use of the gains of new technologies, including social media, for dialogue. CSR 2.0 is based on five principles: creativity (creativity), scalability (scalability), responsiveness (responsiveness), glocality (‘think globally, act locally’) and circularity (circularity or closed loop leading to total resource recovery). Visser points to the need for a new reading of the CSR acronym as corporate sustainability and responsibility. This formula for reading the abbreviation CSR is to emphasise that sustainability is the goal and responsibility defines how to get there (Visser, 2014; Spyra, 2022). In addition, Table 1 indicates documents standardising business responsibility practices (ISO standards) and EU regulations on corporate sustainability and CSR reporting.

To sum up, there is an evolution of the conceptual scope and role of the CSR concept in corporate strategy, which proves the validity of this approach for modern business. In order to seek answers to the formulated three research questions, the authors undertake a more detailed analysis based on quantitative data and on the CSR activity of a selected energy industry company.

Research Methodology — Criteria for Selecting data Describing the CSR Activities of the Company

For the purpose of analysing the dynamics of CSR activities, it is necessary to have data expressed in numerical terms to determine the relationship between these values in the various periods under study. The main criterion that needs to be taken into account in the selection of data is their availability. This is especially important for those data whose publication is voluntary, which leaves room for choice for entities deciding to publish the information of their choice. However, this information can be systematised through the use of standards and benchmarks (including the Global Reporting Initiative [GRI] guidelines, which provide an international benchmark for companies to report on responsible business and sustainable development).

Some entities, including the Energa Group, are subject to statutory obligations to disclose non-financial information, among which are activities relating to CSR. These include information on the entity’s policies relating to the environment, anti-corruption or respect for human rights, as well as those relating to social and labour areas. An important criterion for the selection of quantitative data is also the continuity of the publication of these data, which allows the phenomena and their changes over time to be shown reliably and as closely as possible to reality. Regularity of data publication is also an important aspect, ensuring comparability of information over time. Regularity, however, refers to data relating to those CSR activities of a company that are carried out on a repetitive or continuous basis.

In the context of the search for and selection of source materials, their reliability is important, crucial to ensuring the reliability and objectivity of the analyses conducted. Some corporate reports, particularly those of a mandatory nature, are subject to examination by external auditors. In contrast, reports published on a voluntary basis, among which are social and sustainability reports, are usually not subject to external verification. However, conducting regular, detailed examinations of non-financial information by an external entity in the way that is done for financial data would be labour intensive and difficult to implement (Matuszyk, 2018). Some of the information may be published selectively, presenting only favourable data. It is therefore also important to make the data comparable over time so that regardless of whether it presents itself in a desirable way, it is possible to view it and compare it objectively with data from other periods.

Based on the literature study, categories of CSR activities were identified, which made it possible to systematise the wide range of activities that make up socially responsible practices. The designated categories helped us to organise the activities undertaken by the studied energy industry entity. As a result of the analysis of reports published by the Energa Group, the scope of the entity’s social responsibility data included in the published documents was established.

Corporate reporting is the primary source of data on the entity’s operations. Energa S.A., as the parent company of the Group, is required to prepare periodic financial statements, reports on operations and reports on non-financial information. The Energa Group’s financial statements do not address corporate social responsibility issues. Instead, these issues are present in the Board of Directors’ reports on the Energa Group’s activities, where they were presented in a concise, descriptive manner. The most extensive and detailed CSR issues were described in the separate Our Responsibility reports published in 2012–2020 and in the Energa Group’s non-financial information reports for 2020 and 2021. Both documents were prepared in accordance with the GRI reporting standard. The frequency of publication of these reports is 1 year.

It should be emphasised that business entities are obliged to report non-financial information as defined by Directive 2014/95/EU and implemented into the Polish legal order by the Act on Amending the Accounting Act of 15 December 2016. (Journal of Laws of 2017, item 61). Significantly, on February 24, 2022, the EU Competitiveness Council adopted the so-called ‘general approach’ to the draft directive on corporate sustainability reporting. The new directive is expected to replace existing EU regulations on the disclosure of non-financial information; uniform European reporting standards will be developed, as well as a simplified version for smaller entities.

In the process of in-depth analysis of the content of Energa Group’s reports, metrics were selected to indicate changes and trends in CSR activities over a 10-year period. In the case of the Energa Group, the selected metrics characterise the entity’s CSR activities quite well but do not provide a comprehensive snapshot of the activities carried out. The reason for this is the limitations of the company’s lack of use of a number of potential metrics that capture the nature of CSR in the model approach proposed in the literature. However, the metrics selected for analysis are useful in monitoring the effects of CSR practices in the Energa Group, thanks to the possibility of collecting quantitative data over a relatively long period and maintaining continuous monitoring.

Assumptions of Analysis of CSR Activities of Energa Group in 2011–2021

It should be noted that much of the information on socially responsible activities and their effects is presented by the Energa Group in a descriptive manner, while the quantitative data necessary for the analysis were finally collected in three possible categories: environment, employees and society. Table 2 presents a summary of published quantitative data that are measures of CSR for the analysed entity, taking into account the availability of data over time as a basis for determining the continuity of their publication.

Tabular visualisation of the availability of sources in the years indicated allowed us to extract data that maintain temporal continuity over specific years, as well as determine the length of the period over which the data was published. Variables can be divided into those characterising CSR in the area of environmental impact (items 1–4) and those variables relating to activities aimed at people, in this case employees (items 5–7) and communities (items 8–12). The study of the dynamics of changes in the phenomenon over time made it possible to determine the nature of these changes and to isolate trends of change.

The study included several stages, the implementation of which made it possible to answer the research questions. First, measures were selected that characterise CSR on the basis of the established criteria. Second, among the proposed metrics, those characterised by continuity over time and a sufficiently long period of data availability were extracted. Third, the dynamics of the determined variables were examined using several methods of time series dynamics analysis. These methods aim to determine what is the intensity of changes in the level of the analysed phenomenon and their direction over a certain time interval (Balcerowicz-Szkutnik, Sojka, & Szkutnik, 2014).

Given the volume of the study, in the following section, we will focus our attention on the variables of selected activities directed to the stakeholders of the Energa Group company defined as communities.

Analysis of Energa Group’s Social Activities

According to the information in Table 1, the Energa Group’s activities initiated under social responsibility and aimed at communities can be analysed using six metrics: the amount of money donated to charity, funds raised through the Active Charity campaign, the number of participants in the Active Charity campaign, the amount of blood collected through the Energy Droplet campaign and the amount of investment in communities through donations. The first CSR measure analysed is the amount of money that was donated to charity by the Energa Foundation. These amounts and their dynamic indexes are presented in Table 3.

The amounts donated to charity were at similar levels in 2012–2015, while the single-basis index values of >1 during 2016–2019 indicate higher amounts of support in this time frame than in the base year (2011). These were the highest values in the analysed period. The varying values of the chain indices indicate irregular changes.

Another variable in the social area relates to the organised Active Charity campaign, and the amount of funds raised through this campaign
was analysed. The formation of the variable is shown in Table 4.

The amount of funds raised under the initiative varied and is not characterised by a clear trend of change. The biggest change took place in 2018, when the amount of funds was 133% higher than that of the previous year. Interest in the above initiative can be illustrated by the number of participants, the dynamics of which are shown in Table 5. As for the number of participants in the initiative, there is a clear upward trend over the period under review. On average, the number of participants increased by 21% per year, which should be evaluated favourably. The highest value of the variable, which occurred in 2018, increased by 200% compared with the beginning of the analysed period (2014). It is possible to see a systematic increase in the variable from 2016 to 2018, as evidenced by small differences in the chain indexes from this period.

The next analysed measure of the Energa Group’s CSR is the amount of blood for needy patients collected during the Energy Droplet initiative. Table 6 shows the development of the variable and its dynamics.

In the first year of the Energy Drop campaign initiative and during the first period of data availability, the initiative’s effectiveness was low compared to subsequent years. In subsequent years, however, the amount of blood collected gradually increased, as evidenced by the high values of the single-base and chain indexes. The number of litters of blood collected increased by an average of 45% per year; so, the initiative was very popular.

The last variable analysed is the amount of investment in communities in the form of Energa Group donations. The development of this variable and the dynamics of change are shown in Table 7.

It can be seen that there is a clear difference between the values of the variable in the 2011–2015 periods, when the single-chain indices showed values below 1, and the values are variable in 2016–2019, when the indices were much higher and exceeded 2. This means that compared with the base year, the amounts of donations increased by >100%. The amount of donations made in 2016 increased by 267% compared with 2015, which was the largest recorded increase for the chain indexes.

Discussion of Research Results

An analysis of the dynamics of CSR activities of a social nature shows its varied course. First of all, it should be noted that 2018 saw the acquisition of the CSR Foundation, previously operating within the Energa Group, by the Energa Foundation. This may have influenced possible changes in the disposition of CSR budget funds, but to a large extent, the amount of funds at the Foundation’s disposal depended on the revenue raised from the main funder, Energa SA, which directs its 1% income tax annually to the Energa Foundation. Depending on the Foundation’s budget possibilities, it was possible to allocate these funds to projects on its own initiative and to individual support for those applying for them.

As for the Active Charity initiative, the dynamics of CSR activities was described by two measures: the amount of funds raised for charity and the number of participants. The dynamics of the two metrics developed differently. The increasing number of participants in the initiative indicates the effectiveness of the promotion of this action among employees, their relatives and friends. The amount of support provided to childcare centres and other similar institutions did not result directly from the distance covered by participants in the physical activity but depended on the stated goal of the support and the funds available for this purpose.

The dynamics of the activities of the Energy Drop campaign followed a similar pattern. The amount of blood collected and, at the same time, the number of people involved in the campaign increased markedly among all analysed variables. The Energy Drop campaign has been promoted in social media since 2016, promoting the idea of blood donation and educating people about it, while dispelling myths about the issue of blood donation. The initiative’s Facebook profile posts all information about blood donation events. This had the effect of almost doubling the amount of blood collected in 2016 compared with the previous year, when the initiative was not so actively promoted through Facebook. Communication with potential blood donors can be considered effective, given the high dynamics of the amount of blood collected.

The last measure analysed in the social area was the amount of community donations made by the Energa Group. In 2016, we saw the steepest increase in this variable compared with previous years. At that time, the Group supported numerous initiatives under the Energa for You programme aimed at local communities, and the value of donations made under the Help with Energa initiative also increased. However, the reports do not detail the amount of funds donated to communities not resulting from programmes promoted by the Group, which would explain such a significant increase in the amount of donations made in 2016 compared with previous years.

Conclusions

The year 2020 was the outbreak of the COVID-19 pandemic, which naturally caused a number of difficulties for companies in many industries. This also affected the operations of the Energa Group, which was forced to adapt to the new reality, for example, new remote customer communication systems were implemented. Despite the difficulties associated with the pandemic, the Group did not reduce spending on support for local communities, as they are an important part of the entity’s budget policy. A large part of the pro-community projects was related to pandemic support. Among them was the Remote Education with Energy project, which provided training for school staff in effective remote teaching. Numerous donations were also made to combat COVID-19-targeting medical facilities.

In conclusion, although the Energa Group has been reporting on its corporate social responsibility activities for years, it is not always possible to make a quantifiable assessment of each area of this activity in which the CSR concept manifests itself. The Group has implemented many programmes and projects, which definitely positively affect its image among internal and external stakeholders. The Group’s reports satisfactorily and transparently show the changes in the effects of the Active Charity and Energy Drop initiatives implemented. The effects of many other initiatives could also be presented in a similar way, showing their continuity and consistency in the Group’s operations. The growing popularity of regularly organised charitable actions can have a very positive impact on the Group’s image as socially responsible.

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