A Multidimensional Comparative Analysis of Involvement in CSR Activities of Energy Companies in the Context of Sustainable Development Challenges: Evidence from Poland

In recent years, corporate involvement in CSR has become increasingly important and appreciated the context of ideas assumptions regarding sustainable development. Due to specificity energy sector, its particular impact on environment, living conditions population, social companies is particularly desirable, therefore it observed assessed by many stakeholder groups. The aim this article assess commitment Polish listed Warsaw Stock Exchange. assessment was based proposed indicator model, data published annual reports companies. study uses from years 2016–2020. main research question as follows: What engagement activities six towards contractors, investors, employees, society, environment? obtained results show that investigated present a similar average level activities. highest concerns area contractors lowest levels relate donors capital environment.