Corporate Social Responsibility Initiatives in Building a Culture of Trust Within Organizations

The objective of this chapter is to present the scope of CSR practices undertaken to develop human capital within organizations operating in Poland. The review is grounded in the Guidelines for Multinational Enterprises on Responsible Business Conduct, as well as in the provisions of European Union Directive 2022/2464. Information disclosed in ESG and CSR reports enabled the assessment of CSR initiatives directed toward employees, which primarily take the form of implementing fundamental human resource management functions. Among the areas receiving the least attention is work–life balance, which, as is increasingly emphasized, constitutes one of the key determinants of employee engagement. The most advanced initiatives include measures ensuring occupational health and safety, comprehensive training programs, and health-related support. Nevertheless, data drawn from national reports indicate that numerous HRM-related challenges remain unresolved. This suggests the existence of considerable constraints on the development of a culture of trust within Polish organizations.