The issue discussed in this article concerns corporate social responsibility (CSR), which is playing an increasingly important role in the context of sustainable development of enterprises. The purpose of the current work was to assess the practices applied in the area of corporate social responsibility in water and sanitation companies, based on the opinions of employees and managers. The motivation for undertaking research on this topic resulted from the scarcity of scientific studies on the measurement of the corporate social responsibility concept in water and sanitization companies using a multidimensional approach based on the ISO 26000 standard. The study used methodological triangulation based on the use of qualitative and quantitative research methods to verify information from different sources. This approach allowed the authors to obtain the data more effectively and analyze the problem from numerous different perspectives. The study used an interview method that targeted water and sanitization utility staff. In-depth research was based on the case study method, which is particularly important when researching complex phenomena. For this purpose, surveys were carried out, the results of which indicate that corporate social responsibility of the surveyed enterprise is at a high level, and that there are statistically significant differences between individual dimensions of CSR. The results indicate that the surveyed company is oriented towards supporting activities in the area of corporate social responsibility, in accordance with the in the concept of sustainable development.

Energy management in enterprises is an important issue in the context of improving energy efficiency, energy use, and energy consumption. This is consistent with the Sustainable Development Goals. The purpose of this study was to evaluate the energy management system of water and wastewater utility in the context of sustainable development based on the opinions of managers and employees. The results indicate the involvement of the surveyed enterprise in energy management system development activity. This demonstrates the orientation of the surveyed enterprise to support activities to improve energy performance in line with the implementation of sustainable development. The added value is that the developed research tool can be used in studies of other enterprises to assess the level of energy management.

The article discusses corporate governance, which is a core area of corporate social responsibility (CSR) currently receiving a lot of attention from both researchers and practitioners. The article aims to assess corporate governance in the water and wastewater sector within the context of CSR. The rationale for researching this topic was the lack of scientific studies in this area. The rationale for researching this topic was the lack of scientific studies in this area. To this end, in accordance with the developed research methodology, a literature analysis was used to demonstrate the originality of the problem, as well as the case study method to analyze complex phenomena. To achieve this goal, a survey was conducted of a selected company from the water and sewage industry. Statistical analysis methods were used to verify the research hypotheses. The results show that corporate governance and its individual factors are at a relatively high level. This indicates that the way the organization is managed enables the effective implementation and monitoring of activities related to CSR. From a practical perspective, it is important to further strengthen internal communication, increase legal awareness among staff, and develop managerial skills in the area of employee motivation. The research conducted makes a significant contribution to the development of science, confirming the importance of corporate governance, in which ethics and legal compliance play a key role in shaping a socially responsible organization.