Corporate Social Responsibility in the Podkarpackie Voivodeship enterprises: A research perspective

Abstract

The aim of this study was to assess the scale and nature of the involvement of companies from the Podkarpackie Voivodeship in corporate social responsibility (CSR) activities, with particular emphasis on pro-environmental aspects and the identification of the benefits of such activities. The study formulated two hypotheses: H1 assuming differences in the approach to CSR between exporters and locally operating entities, and H2 assuming a positive correlation between the size of the company and the intensity of benefits from CSR. The study was conducted in the first quarter of 2024 on a sample of 48 companies, using a diagnostic survey method with a questionnaire. Structural analysis, U Mann-Whitney test, and Spearman’s rank correlation coefficient were used to analyse the empirical data. The results of the study indicate a high, declarative level of environmental awareness (92% of respondents), but real involvement in comprehensive CSR strategies was moderate. Most companies undertake standard operational activities, such as recycling or optimizing media consumption, treating them as a way to reduce costs. Statistical analysis confirmed that companies engaged in export activities rate CSR much higher as an instrument facilitating expansion into new markets. Smaller, local entities, on the other hand, see CSR primarily as a tool for building social capital in their immediate environment. Verification of hypothesis H2 showed a weak but statistically significant positive correlation between the size of the company and the benefits in the areas of entering new markets, reducing production costs, and increasing competitiveness. Respondents identified financial constraints as the main barrier to the implementation of advanced environmental systems and R&D innovation. In conclusion, CSR in Podkarpackie Voivodeship is evolving from the domain of ethics towards a strategic tool for building market advantage, although this process is strongly determined by the scale of operations and access to capital.