Corporate Social Responsibility Practices in the Energy Industry — Trends of Change

Study	Understanding of CSR
Bowen (1953)	Commitment of companies to make policies, decisions and undertakings that reflect social expectations as the most important rationale for their activities.
Davis (1973)	The evaluation and response of a company to problems located outside the narrowly defined scope of economic, technical and legal requirements placed on the company.
Carroll (1979, 1991)	Strategies and operational practices that enhance a company’s competitiveness while improving the livelihoods of the local communities around which it operates-CSR is based on a ‘pyramid structure of corporate responsibility’, consisting of four areas of responsibility: economic, legal, ethical and philanthropic.
Matten and Moon (2008)	Company policies and practices that reflect the responsibility of business for part of the broader social good, with the specific shape and scope of these responsibilities left to the discretion of the enterprise.
Visser (2010, 2014)	CSR 2.0 is the so-called fifth transformational stage in the CSR evolution model, which stems from the responsibility paradigm and manifests itself in the company’s efforts to discover and eliminate the causes of inequality and threats to sustainability by introducing innovative business models that change (revolutionise) processes, products and services. Perceiving corporate responsibility from a macro perspective (the natural ecosystem as a whole, society as a whole, not just the local community).
International Standard ISO 26000	Responsibility of an organisation for its decisions and their impact on society and the environment through transparent and ethical behaviour that contributes to sustainable development, including the health and well-being of society, addresses stakeholder expectations, complies with applicable laws and is consistent with international standards of conduct and is integrated into the organisation’s operations and practiced in its relationships.
Directive of the European Parliament and of the Council (2014/95/EU)	The Directive requires certain large entities to disclose relevant non-financial and information regarding diversity to provide investors and other stakeholders with a more complete picture of their development, performance, position and impact of their operations.

1 Source: elaboration based on the literature and regulations.

Table 2.

Availability of quantitative data describing Energa Group’s social responsibility from 2011 to 2021

Measure	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021
Environment
1. Share of renewable energy in the total volume of gross energy produced	x	x	x	x	x	x	x	x	x	x	x
2. Total consumption of raw materials	–	–	x	x	x	x	x	x	x	x	x
3. Consumption of renewable raw materials	x	x	x	x	x	x	x	x	x	x	x
4. Total air emissions Employees	–	–	x	x	x	x	x	x	x	x	x
Employees
5. Average number of training hours per employee	–	x	x	x	x	x	x	x	x	–	–
6. Percentage of employees with permanent contracts among those with employment contracts	x	x	x	x	x	x	x	x	x	–	x
7. Percentage of employees covered by collective bargaining agreements Communities	–	–	–	x	x	x	x	x	x	–	–
Communities
8. Amount donated to charity	x	x	x	x	x	x	x	x	x	–	–
9. Funds raised through the Active Charity campaign	–	–	–	x	x	x	x	x	x	x	x
10. Number of participants in the Active Charity campaign	–	–	–	x	x	x	x	x	x	–	–
11. The amount of blood collected in the framework of the Drop of Energy campaign	–	x	x	x	x	x	x	x	x	–	–
12. Amount of investment in the community in the form of donations	x	x	x	x	x	x	x	x	x	–	–

1 Explanation: The symbol ‘x’ means the availability of data or the possibility of calculating it on the basis of information provided in the Energa Group reports covering a given year; the symbol ‘–’ means the unavailability of data and the impossibility of calculating it on the basis of the reports.

1 Source: own compilation based on Energa Group’s periodic reports.

Table 3.

Dynamics of the amounts donated to charity by the Energa Foundation in 2011–2019

Period	Variable	Variable single index	Chain index
Year	Amount donated to charity (PLN)	2011 = 1	Previous year = 1
2011	3,646,979.04	1.00	–
2012	2,538,921.05	0.70	0.70
2013	2,318,226.00	0.64	0.91
2014	2,580,659.00	0.71	1.11
2015	2,411,775.00	0.66	0.93
2016	3,756,960.00	1.03	1.56
2017	4,097,949.38	1.12	1.09
2018	8,262,853.13	2.27	2.02
2019	4,571,510.12	1.25	0.55

1 Source: own compilation based on Our Responsibility reports for 2011–2019.

Table 4.

Dynamics of the volume of funds raised by Active Charity campaign from 2014 to 2021

Period	Variable	Variable single index	Chain index
Year	Funds raised through the Active Charity campaign (tys. zł)	2014 = 1	Previous year = 1
2014	240	100.00	–
2015	140	0.58	0.58
2016	150	0.63	1.07
2017	150	0.63	1.00
2018	350	1.46	2.33
2019	350	1.46	1.00
2020	200	0.83	0.57
2021	300	1.25	1.50

1 Source: Own compilation based on Our Responsibility reports for 2014–2019 and Energa Group Management Reports for 2020–2021.

Table 5.

Dynamics of the number of participants in the Active Charity campaign from 2014 to 2019

Period	Variable	Variable single index	Chain index	Average rate of change over time
Year	Number of participants in the Active Charity	2014 = 1	Previous year = 1	Average rate of change over time
2014	204	1.00	–	0.21
2015	443	2.17	2.17
2016	477	2.34	1.08
2017	561	2.75	1.18
2018	611	3.00	1.09
2019	533	2.61	0.87

1 Source: own compilation based on 2014–2019 Our Responsibility reports.

Table 6.

Dynamics of the amount of blood collected during the Drop of Energy campaign in 2012–2019

Period	Variable	Variable single index	Chain index	Average rate of change over time
Year	Amount of blood collected during the Drop of Energy campaign	2012 = 1	Previous year = 1	Average rate of change over time
2012	23	1.00	–	0.45
2013	105	4.57	4.57
2014	92	4.00	0.88
2015	130	5.65	1.41
2016	244	10.61	1.88
2017	273	11.87	1.12
2018	340	14.78	1.25
2019	306	13.30	0.90

1 Source: own compilation based on Our Responsibility reports for 2012–2019.

Table 7.

Dynamics of the amount of investment in communities in the form of donations of the Energa Group from 2011 to 2019

Period	Variable	Variable single index	Chain index
Year	Amount of investment in the community in the form of donations (PLN million)	2011= 1	Previous year = 1
2011	4.5	1.00	–
2012	2.4	0.53	0.53
2013	3	0.67	1.25
2014	3.1	0.69	1.03
2015	3	0.67	0.97
2016	11	2.44	3.67
2017	13	2.89	1.18
2018	11	2.44	0.85
2019	10	2.22	0.91

1 Source: own compilation based on Our Responsibility reports for 2012–2019.

References

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Articles in this issue

DOI: https://doi.org/10.2478/minib-2023-0003 | Journal eISSN: 2353-8414 | Journal ISSN: 2353-8503

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Language: English, Polish

Page range: 31 - 48

Submitted on: Nov 18, 2022

Accepted on: Jan 10, 2023

Published on: Apr 11, 2023

Published by: ŁUKASIEWICZ RESEARCH NETWORK – INSTITUTE OF AVIATION

In partnership with: Paradigm Publishing Services

Keywords:

corporate social responsibility,

sustainability reporting,

analysis of CSR expenditure,

energy industry company,

CSR measurement

JEL:

M21,

M31,

Related subjects:

Business and economics,

Business management,

Marketing, sales, customer relations,

Management, organization, corporate governance,

Business development, change management, cooperation,

Key competences in scholarly research

© 2023 Mirosława Pluta-Olearnik, Aneta Buda, published by ŁUKASIEWICZ RESEARCH NETWORK – INSTITUTE OF AVIATION
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 47 (2023): Issue 1 (March 2023)