The Corporate Social Responsibility of Polish Energy Companies

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept all businesses, including companies operating in energy sector. Although many declare compliance with standards, further investigation undertaken evaluate if and how those standards have been applied practice. The aim this research examine level standardisation activities within Polish explore good practices developed by companies. selected as literature review we conducted demonstrates that limited area knowledge gap regarding apply regulation To accomplish stated aims, following questions were developed: (1) What essence applying companies, at what development applied? (2) extent do common concept, areas are differences? (3) global solutions? (4) Is between declared measures their actual companies? methodology study based on systematic sources acquired from databases such ProQuest, Emerald, SCOPUS Jagiellonian University Library. multiple case was identified most suitable tool. Companies according affiliation sector listing main market Warsaw Stock Exchange. These two assumptions allowed us base largest international status. Six annual report disclosures used analysis. This looks similarities difference these six aspects CSRs disclosed allows conclude top three use similar tools build strategies: formalised published reports, disclosure information company website, related offered stakeholders, obtained certificates, awards. indicates existence across