On the way to understand responsible business - CSV and ESG concepts from employees' perspective

The main aim of this article is to explore how employees are aware of and perceive companies' commitment to environmental and social issues through the concepts of Creating Shared Value (CSV) and Environmental, Social, and Governance (ESG). The authors begin with a critical review of the theoretical background of Corporate Social Responsibility (CSR). Then, they highlight and compare a shift towards the more profit-oriented CSV and ESG concepts. Additionally, the authors examine generational attitudes toward corporate sustainability, focusing primarily on employees' perspectives. The second part of the article presents empirical findings based on qualitative research using focus group interviews. This section clarifies the extent to which employees understand sustainable development. Surprisingly, despite investors' heightened interest in CSV and ESG, employees need to become more familiar with these concepts, being more acquainted with CSR. Moreover, while the literature emphasizes the importance of environmental and social concerns to employees, the results reveal a general skepticism toward businesses claiming social responsibility, particularly when such claims lack concrete evidence. The study also finds that employees prioritize financial factors over sustainable development when making job decisions. This work contributes to the research on sustainable development in the context of human resources.

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Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025)