Abstract
This article explores how corporate social responsibility (CSR) and ESG-related initiatives evolved in Poland between 2020 and 2022. Based on an analysis of two reports containing 100 examples of good practices, it traces how companies shifted from short-term, reactive responses during the COVID-19 crisis to more strategic, long-term approaches rooted in sustainability. Initially, in response to COVID-19, companies focused on rapid medical support, supporting local communities, and adapting working conditions. In the following year, these efforts continued and grew deeper with a significant increase in employee volunteering, forming cross-sector partnerships, and implementing environmental and educational programs. Particular attention is given to the growing importance of the ESG concept, which is becoming a new standard for managing social and environmental responsibility. The findings indicate a growing role of companies as active participants in social life, capable of adapting and setting directions for business change–society relations in the face of global challenges.