The Impact of Two Years of the COVID-19 Pandemic on the Functioning of a Mine Restructuring Company in Poland

The article presents the most important changes in the strategic sector, which is hard coal mining, and shows the effects of industry transformation. The results of the research on the COVID-19 pandemic on the functioning of the mine restructuring company Spółka Restrukturyzacji Kopalń S.A. (SRK S.A.), which is the body whose main goal is the mine liquidation process, are presented. Restructuring activities have been carried out in the Polish mining industry since the end of the 20th century so as to adjust the industry to the market economy. The liquidation of the mine is the last and natural stage of mining activity. The investment process leading to the liquidation of the mine is complex and costly. The changes that are taking place in the mining environment caused by the pandemic of Covid-19 cause both current and long-term economic effects in the operations of most economic entities. The publication analyzes the implementation of the restructuring processes in a closed mine. The analysis showed the main factors disrupting the course of the mission of a mine restructuring company (SRK S.A.), and the most important movement problems. The experience was presented and conclusions were indicated. The procedures used in the mine can also help other mining enterprises so as to cope more easily with the technical difficulties of the pandemic.