Purpose: Renewable energy sources (RES) are currently one of the most important global issues. Renewable energy refers to energy derived from natural, recurring natural processes from renewable non-fossil energy sources. Renewable energy sources (RES) are an alternative to traditional primary non-renewable energy carriers (fossil fuels). In Poland, approximately 75% of electricity is produced from coal - the highest percentage in the entire European Union. Due to the problems of the domestic mining industry and underinvestment in the energy sector, as well as EU regulations, energy from coal regularly becomes more expensive. Therefore, energy transformation is a very important issue, especially for SMEs, which play an important role in the economies of countries all over the world. The SME sector in Poland accounts for 99% of the total number of enterprises in Poland (according to GUS 2020). SMEs are a stimulator of economic development, and their number and potential can be one of the measures for assessing economic growth. Thanks to the use of renewable energy sources by the SME sector, including mainly photovoltaic panels, we can achieve a major energy transformation by supporting the concept of sustainable development economics (ESD), whose message is to ensure sufficiently high environmental, economic and socio-cultural standards for all people living today and future generations within the limits of the Earth's natural endurance, applying the principle of intra- and intergenerational equity. Companies, in response to the increasing expectations of their environment, are increasingly taking environmental management into account from a social and ecological perspective by implementing the concept of social responsibility (CSR). The primary objective of the research was to identify stimulants and barriers to the development of investments in photovoltaic panels in the SME sector and to assess their energy efficiency. Design/methodology/approach: In 2021, a survey was conducted, included in the quantitative research, and the obtained data were subjected to the analysis with statistical methods (CATI). The aim of the survey was to analyses the determinants of photovoltaic energy efficiency management in the sector of micro, small and medium-sized enterprises in Poland. Another part of the research carried out concerned the assessment of energy efficiency from photovoltaics in SME companies using the DEA model. Findings: A study identifying the stimulants and barriers to the development of investments in photovoltaic panels as the main source of renewable energy for the SME sector (technical, economic considerations) should contribute to the construction of an optimal support system, for example by subsidizing investments by at least 80%. Money is both a major barrier and can also be a major stimulant. Research has confirmed that SME companies that have already invested in photovoltaic energy are energy efficient, using the energy cost saving effect and actively pursuing a green CSR strategy achieving a competitive advantage. Originality/value: The value of the article is the research on the use of renewable energy sources, in particular the construction of an energy efficiency management model from photovoltaics in SMEs with the concept of CSR. The results are mainly aimed at managers of MSME enterprises. [ABSTRACT FROM AUTHOR]