CSR in Poland and the Implementation of Sustainable Development Goals in the Energy Sector during the COVID-19 Pandemic †.

The aim of this paper was to examine whether the COVID-19 epidemic has slowed the fulfilment of one of the core tasks of the energy sector "Ensure Access to Affordable, Reliable, Sustainable and Modern Energy for All" (SDG7) taking into account corporate social responsibility. Four research questions and hypotheses were posed, relating to the perspectives of local authorities, the activities of large energy companies, the impact of the epidemic on the implementation of the SDG7 and, in addition, to the understanding of CSR principles from the point of view of ordinary entrepreneurs. A qualitative descriptive analysis based on two reliable databases and a survey procedure (Question 4) was used to answer the research questions posed. The goal was achieved by positively confirming three hypotheses and testing one negatively, relating to COVID-19's slowing role in SDG7 implementation. The analysis showed that the 2020–2021 epidemic in Poland has led to more initiatives in this area, contrary to expectations. However, they were linked to the simultaneous implementation of other SDGs, which distorted their importance for achieving Goal 7. In summary, although energy companies were more active than expected during the epidemic, they had a low contribution to SDG 7. This also applies to local authorities. An analysis of the knowledge about CSR in a group of entrepreneurs from the Lublin district (case study) confirmed the opinion appearing in the literature about the lack of understanding of the concept and the need for its application. [ABSTRACT FROM AUTHOR]