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This study presents the results of sustainability reporting investigations in the context of the COVID-19 pandemic. It is based on a content analysis of 297 reports published by 161 companies operating in Poland in the 2020–2021 period. This study covers specific disclosures on the impact of the pandemic on economic conditions and business activity of companies, corporate environmental performance, the safety and well-being of employees, and companies' community and stakeholder engagement. Moreover, an analysis is conducted of disclosures on changes in business strategies and environmental activities undertaken to respond to the pandemic, initiatives improving the safety and well-being of employees, and companies' social involvement during the COVID-19 crisis. Our study demonstrates that ensuring the safety and well-being of employees was the highest priority in the analyzed sustainability reports. Furthermore, the investigated companies exerted considerable efforts to harmonize adverse economic challenges created by the pandemic with altruistic actions manifested in active and wide-ranging social involvement addressed to local communities and primary stakeholders during the period under analysis. We believe that our study offers intriguing insights into disclosures on sustainability issues during the COVID-19 pandemic and addresses the call for research on the sustainability initiatives that emerged during that time to help companies remain resilient and sustainable. [ABSTRACT FROM AUTHOR]

Social distancing, shutdown, and lockdown policies have recently been implemented worldwide to help slow the spread of the Coronavirus disease 2019 (COVID-19), which has caused economic, social, and cultural crises on a global scale. To help create safe communities, we aimed to analyze the factors affecting the public's anxiety and efficacy to overcome crises. The results show that efficacy is associated with sex, education, central government support, the public hygiene environment, and public hygiene behaviors. Anxiety was shown to have a negative relationship with central government support, a positive relationship with civilian support, and a negative relationship with efficacy. For a country to prevent the spread of a novel infectious disease, alleviate the anxiety of the population, and construct a safe community in the midst of a global pandemic, active central government support and response, protection of vulnerable populations, publicization of policies, and crisis management communication are essential. In particular, identifying an evidence-based method to understand and address the psychological and social influences of COVID-19, such as excessive fear and discrimination, providing insight into risk factors associated with future society for policy makers, and establishing potential and sustainable public health communication strategies are of paramount importance. [ABSTRACT FROM AUTHOR]