The subject of this article concerns the growing issue of implementing the concept of social responsibility in the activities of integrated energy entities. This work includes the performance of a budgetary analysis of the national leading company, in terms of expenses associated with corporate social responsibility (CSR). The article presents the analysis of source literature, as well as identifies stakeholder activities. The introduction includes an explanation of the concept of CSR, its global approach along with the justification for the need to implement the concept of CSR in the strategy of industry entities. The following were used, among others, to perform the research: elements of financial and non-financial reporting, i.e. reports of a vertically integrated energy company – Capital Group Polska Grupa Energetyczna SA, over the years 2013–2017. The data obtained from distributed sources were used. The company’s activities in social and environmental directions were identified, and the stakeholder groups of these initiatives were determined. The main purpose of this article was to estimate the level of expenditure associated with CSR in the context of the company’s general budget. The article emphasizes the role of the PGE Foundation as a recognizable point of company activity in the scope of CSR (the participation of individual group companies in financing the foundation was presented). The analysis of CSR expenditure included: the amount of taxes paid, costs of employee benefits and assets of the social services fund, and environmental costs.

The presented article touches upon corporate social responsibility, a topic of a current and interdisciplinary nature. The aim of the article was to examine the CSR knowledge of two groups of stakeholders and indicate the need to include issues related to sustainable social and environmental responsibility in the technical study program. The research conducted within this domain have been the first results obtained among the academic communities of a technical university and employees in Poland who are the representatives of a selected business group, i.e. the mining sector. The obtained results are the effect of combining scientific research with the business environment. The main part of the article constitutes a description, course and results of the applied research method, which is a survey carried out amongst the selected target groups. The authors’ intention was to list the results obtained in two contexts: environmental and social. The conclusions of these studies are of a utilitarian nature, following towards the need to consider issues concerning sustainable social and environmental responsibility in the program of technical studies (as obligatory subjects). The authors argue that the increase in knowledge will be accompanied by an increase in awareness among (future) industry employees and among the public. This may mean an increase in expectations towards enterprises, which will result in raising standards both when it comes to aspects related to the natural environment, working conditions, and social dialogue.

The concept of Corporate Social Responsibility is now much better recognized and more widely discussed in Poland than before. The year 2018 was legislatively the first year in which, according to the directive of the European Union, large and medium- sized enterprises became obliged to report their CSR strategies or to explain the reasons of non-compliance. The article, referring to the existing literature on the subject and ongoing discussion, looks for the possibility of such cultural involvement of enterprises which would be an integral part of their social responsibility.