Corporate Social Responsibility: A Victim or a Hero of the COVID-19 Crisis?

The COVID-19 pandemic has had an enormous economic impact on society. One of the little-known links is the impact of the pandemic on corporate social responsibility. The main aim of this research was to compare the situation before and during the pandemic, which allows the assessment of the impact of the pandemic on the rates and ways of implementing CSR in different organizations. A new research model incorporating all CSR dimensions was created to examine the implementation rates through 83 indicators. The findings indicate an overall decrease in CSR activities during the pandemic. Employee and community activities were the most affected. However, the biggest disparities were recorded in the environmental dimension. The originality of the study lies in the development of a novel methodological approach to documenting the CSR involvement in organization and its application to compare the pandemic and post-pandemic levels. By understanding the effects of major adverse events, it is possible to further develop its evolution and combat the barriers that led to a decrease in CSR areas during the pandemic.