The Impact of the COVID-19 Pandemic and Energy Crisis on CSR Policy in Transport Industry in Poland

Abstract

The main objective of this research, directly related to the introduction of the COVID-19 pandemic, is to answer the question: has the epidemiological situation and energy crisis affected the CSR policy of transport industry companies and the forms of its implementation? This research aims to answer whether the social objective set out in the CRS policy, implemented by the studied entities, conflicts with commercial purposes, whether the implementation of CRS is profitable for these entities, and in which areas of activity it manifests itself. The aim is to investigate why the studied entities engage in CSR? The following research methods were applied: an economic and legal analysis of CRS principles and activity reports. The study focused on the activities of enterprises pursuing their business objectives and, at the same time, their socio-cultural mission. The CSR policies for 2019–2021, which surveyed transport industry companies operating in Poland, are analyzed. Empirical findings show that companies are responsive to the CSR concept and those considering international standards.