CORPORATE SOCIAL RESPONSIBILITY AND THE ECONOMIC SECURITY OF POLISH BUSINESSES: RISK REDUCTION MECHANISMS AND A STRUCTURAL-FUNCTIONAL MODEL

Corporate social responsibility (CSR) increasingly shapes how enterprises manage resource dependence, workforce continuity, stakeholder relationships, and exposure to environmental and regulatory risks. For Polish businesses, these issues are particularly relevant amid high energy costs, shortages of skilled employees, and disruptions to supply chains. This study aims to explain how CSR may influence enterprise economic security and to develop a framework for assessing the relevant risk-reduction mechanisms. The research examines the economic security of enterprises operating in Poland, with a focus on the relationship between responsible business practices and financial, operational, human capital, market-reputational, and institutional security. The study combines stakeholder theory with systemic, structural-functional, and risk-oriented approaches. It applies comparative document analysis and descriptive analysis to published Polish enterprise statistics and the 2025 European Investment Bank Investment Survey; it does not treat datasets with different populations as a single firm-level sample. Among Polish firms surveyed in 2025, 94% reported measures to reduce greenhouse gas emissions, 63% conducted energy audits, and 45% set emissions targets. At the same time, 64% reported exposure to physical climate risks, while 46% implemented climate adaptation measures; 86% identified energy costs and 81% the availability of skilled staff as investment obstacles. Statistics Poland reported that net turnover profitability among the non-financial enterprises covered by its surveys rose from 3.4% in 2024 to 3.7% in 2025. These indicators describe CSR-related practices and economic conditions but do not establish that CSR caused the change in profitability. The study proposes an original definition of CSR-oriented economic security and develops a five-dimensional structural-functional model. It links responsible resource use, workforce development, supplier due diligence, stakeholder dialogue, and transparent governance to potential reductions in financial, operational, personnel, market, and compliance vulnerabilities. The model's practical value lies in helping managers select CSR measures according to material economic risks and evaluate them using observable cost, continuity, staffing, and compliance indicators. Future firm-level research should test the proposed relationships while accounting for enterprise size, sector, and initial financial condition.

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