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The main aim of the paper is to present a theoretical concept of corporate fundamental strength assessment model based on combination of fuzzy methodology and financial ratios, which can be an alternative to dominant in the literature solutions based on taxonomic methodology. Due to covering a wider range of performance dimensions proposed model should give a more complete assessment of enterprise's business condition. On the other hand the use of fuzzy logic allows for significant flexibility, in comparison to multivariate comparative analysis methodology, and relatively easier adaptation of proposed solution to a particular specificity of enterprises.

The main aim of the paper is to present a practical application of an original enterprise's fundamental strength assessment fuzzy model, as an alternative to dominant in the literature solutions based on taxonomic methodology. Proposed model is an attempt to combine the fuzzy methodology with financial ratios (both in static and dynamic form) and in contrast to the most popular solutions in this area, it covers wider range of enterprise's performance dimensions, in particular financial condition, financial results, cash flows and operating efficiency, as well as development potential. Such a comprehensive approach to enterprise's fundamental strength assessment makes it more resistant to changes of business conditions, and thus should be more objective in comparison with taxonomic models mostly based on several, often limited in terms of information, financial ratios. In addition, it should be noted, that the use of fuzzy logic allows for significant flexibility in both-the modelcreating step and during its later use. As a result, the proposed solution is relatively easy to adapt to a particular specificity of enterprises and can be further modified/developed. Practical application of the model has been presented in the paper on the example of IT companies listed on the Warsaw Stock Exchange.

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In recent years, corporate involvement in CSR has become increasingly important and appreciated in the context of the ideas and assumptions regarding sustainable development. Due to the specificity of the energy sector, its particular impact on the environment, the living conditions of the population, and the social involvement of energy companies is particularly desirable, therefore it is observed and assessed by many stakeholder groups. The aim of this article is to assess the CSR commitment of Polish energy companies listed on the Warsaw Stock Exchange. The assessment was based on the proposed indicator model, based on the data published in the annual reports of the companies. The study uses data from the years 2016–2020. The main research question is as follows: What is the engagement in CSR activities of six Polish energy companies towards contractors, investors, employees, society, and the environment? The obtained results show that the investigated energy companies present a similar average level of engagement in CSR activities. The highest level of involvement concerns the area of contractors and the lowest levels relate to the donors of capital and the environment.