Abstract
This study presents theoretical and practical contributions to the environmental dimension of enterprises’ corporate social responsibility (CSR) in sustainable development. Interest in the environment is related to CSR through environmental cost optimization and energy-efficiency management. The practical stage of the research, obtained using the computer-assisted telephone interviewing (CATI) method, allowed for presenting case studies of the best practices used by international enterprises operating in Poland. This study describes the practical tools and advice companies can use to improve efficiency and environmental responsibility. The article is an in-depth study of the growing role of enterprises in shaping sustainable and socially responsible businesses and aims to assess the extent to which these companies prioritize energy efficiency as a part of their CSR initiatives. The authors highlight the role of energy efficiency in achieving broader corporate environmental responsibility. This research aims to encourage businesses to adopt responsible environmental strategies for a greener and more sustainable future. The implementation of this goal helped develop and indicate conclusions regarding the development of environmental tools related to corporate responsibility in sustainable development, encouraging scientific debates and promoting responsible monitoring of the implementation of this concept.
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