Działania przedsiębiorców w ramach ochrony środowiska. Społeczna Odpowiedzialność Biznesu jako element komunikowania się z interesariuszami – analiza raportów CSR 2016-2021.
Activities of entrepreneurs within the framework of environmental protection. Corporate Social Responsibility as an element of communication with stakeholders - analysis of CSR reports 2016-2021.

Summary/Abstract: The aim of the article is to present activities in the field of environmental protection of enterprises operating in Poland and to show the correlation between environmental policy and the perception of the company by the environment. The article discusses the need to communicate to stakeholders the organization's activities leading to the reduction of the company's negative impact on the environment or actions supporting nature conservation. The CSR report was presented as a tool for communicating the company's pro-ecological activities to stakeholders. The role of stakeholder awareness regarding pro-ecological activities undertaken by companies was taken into consideration. Next, an analysis of CSR reports on actions implemented in the field of climate change in 2016-2021 by Polish enterprises was carried out. A quantitative and qualitative analysis of the forms of engaging stakeholders in CSR activities was undertaken. It has been proposed to divide the activities into 3 criteria, which will serve as a guideline for entrepreneurs planning to take action in the field of climate change. The study confirmed that not all climate action involves financial resources. Many activities were educational, which form an important element of environmental policy. Some of the activities involve internal stakeholders, which raises pro-environmental awareness among managers and employees. Actions directed towards society (local or national) serve to build the reputation and positive perception of the company, constituting an element of competitive advantage.

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