Corporate social responsibility in Poland during the COVID-19 pandemic

The main purpose of this paper is to analyze the commitment of Polish enterprises to implementing CSR activities during the crisis caused by the COVID-19 pandemic. Also examined was the impact of the pandemic on labor efficiency, economic performance, interpersonal relations, corporate culture, social, environmental and economic responsibility, and on the implementation of new management systems. The study focused on Polish undertakings of different size, grouped into small, medium, large and extremely large enterprises. The research was based on the results of an online survey carried out in 2022-2023 with a sample of 100 enterprises from all over Poland. The author found that enterprises which had previously engaged in socially responsible actions were better prepared and more committed to fighting against the COVID-19 pandemic. Most respondents confirmed that additional measures were taken to protect both internal and external stakeholders. The results of this study allow to assess the differences in how the CSR concept can be viewed and approached to, which have an impact on its implementation, the scope of related actions, and corporate commitment (depending on company size).