Abstract. In the last decade Corporate Social Responsibility (CSR) has become an idea playing an increasingly important role in the activity of various enterprises. To an extent the concept is a response to new requirements faced by the enterprises. ey consist mostly of a close cooperation between the enterprise and its environment as well as complying with commonly accepted norms and rules. e aim of the article is to establish a multidirectional evaluation of various CSR solutions in Poland. e intention of the author is to point out the importance of complying with the CSR premises as well as many benefi ts coming from non-paricularist and non-individualist approach to the issues of social responsibility. Along with necessary theoretical introduction indispensable in case of a research paper the text also presents these issues basing on economic practice.

Three-quarters of global greenhouse gas emissions come from burning fossil fuels for energy. To confront climate change, the world must move away from fossil fuels and decarbonise its energy systems. In the light of European Union documents, decarbonisation signifies the elimination of CO2 emissions on account of their harmfulness to the environment. The European Union is planning that by 2030, these emissions will be 40% lower in comparison to 1990. A fundamental query arises here: do the achievements of EU countries give cause for optimism in this regard? The aim of the study is an attempt to determine the tendency of changes concerning energy decarbonisation as well as to distinguish typological groups of bodies (EU countries) with similar dynamics in the researched phenomenon. Trend functions and the distance matrices of the growth rate of the researched phenomenon were used for the dynamic classification. The conducted research confirmed that EU countries indicate spatial differentiation in terms of CO2 emissions. It is related to the general socio-economic development of countries, their level of industrialisation, the quality of their natural environment, their degree of urbanisation, etc. The most favourable situation, in terms of the analysed phenomenon, i.e., the largest average decrease in CO2 per capita in the analysed period, was characteristic of Ireland, Greece, and Cyprus. On the other hand, an adverse situation relating to an increase in the indicator occurred in five EU countries, specifically in Luxembourg and Lithuania.

Głównym celem pracy jest próba zaprezentowania następstw społeczno-gospodarczych powstałych w wyniku dominacji przez kilka dekad modelu neoliberalnego. Myślą przewodnią jest stwierdzenie, że tryumfujący od kilku dekad model neoliberalny zmarginalizował społeczny wymiar ekonomii. Ekonomia znajduje się współcześnie w stadium poszukiwania odpowiedzi na stare i nowe pytania. Dotyczą one również kierunku kształtowania ładu gospodarczego, w ramach którego ekonomia jako nauka służyłaby nie tylko wybranej grupie społecznej, ale całemu społeczeństwu. Oczekiwania te w dużym stopniu spełnić może idea społecznej odpowiedzialności biznesu, która opiera się na takich wartościach, jak etyka, moralność, odpowiedzialność i rzetelność.

Purpose: The purpose of this study is to present the structure of a model emphasizing the role of formal and informal institutions in implementing the concept of corporate social responsibility (CSR). Design/Methodology/Approach: In the article the following research methods were applied: method of literature critical analysis allowing to assess the knowledge on the impact of institutions on the effects of CSR concept implementation, methods of analysis and synthesis allowing to present in a comprehensive and multifaceted manner the research issue and identification of factors which determine developing the socially responsible business model and modelling methods implementing the idea of CSR. Findings: The social and economic reality proves that in the modern, very complex and global world, institutions are becoming increasingly important. Therefore, the concept of CSR should include the institutional environment because the quality of institutions, both formal and informal, influences the quality of binding standards and social values.The quality of institution is also affecting the social culture, development of social awareness and sensitivity e.g., regarding natural environment issues and civil society, living conditions and level of education; therefore, factors which are particularly emphasised in the idea of CSR. Practical Implications: The conducted analysis revealed that reference literature presented only marginally the role of formal and informal institutions in developing the concept of corporate social responsibility (CSR). In order to close this gap, the article presents the model of CSR emphasizing the importance of institutions and their role in implementing the concept of CSR. The proposed model may contribute to achieving better results within the implementation of CSR in practice, in the area of economic rationality, natural environment as well as social and economic, moral, ethical, traditional and cultural life. Originality/Value: The proposed model is a progressive model presenting in an optimal manner the concept of CSR from the perspective of formal and informal institutions. The model of CSR concept taking into account the institutions may become ground for further indepth research into this concept and constitute the imperative in rationalizing the concept of CSR in practice.

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