This paper aims to investigate whether the environmental, social and corporate governance (ESG) score of companies operating in the energy sector is associated with their corporate financial performance (CFP). The research covered data from eight companies with a dominant position in the Polish energy sector. The research used the comparative analysis between ESG performance and accounting-based measures of profitability: return on equity (ROE), return on assets (ROA) and return on sales (ROS). Additionally, reference was also made to the DuPont model. The acquired results do not reveal repetitive dependencies that would facilitate the discovery of a pattern of the impact of the factors of ESG on the financial performance of enterprises. Despite indicating the cases of correlations between the ESG scores and CFP at a high level, indeed sometimes at a very high level, the particular case studies significantly differ from each other. This may be caused by the fact that Polish enterprises from the energy sector illustrate far-reaching specifics, among others, with regard to the key significance of the entities with a prevalent state ownership and strict administrative regulations, which are subject to the energy market, state of development and structure of the whole sector in Poland. Thus, this is also why the mechanisms or dependencies, whose existence it is possible to expect in conditions of free competition, may be weakened or even eliminated in Polish conditions.

The phenomenon of social exclusion caused by transport exclusion is one of the main causes of social problems in peripheral areas, as well as a major organizational challenge for public service providers and all organizations operating in the areas where this problem occurs. Transport exclusion has a negative impact on the dynamics of socioeconomic processes and may interfere with sustainable development plans of stakeholders operating in a given area. The phenomenon is characterized by particular intensity in peripheral border localities with a low population density and outdated public transport system (established in the past to meet the needs of industrial society). The aim of this analysis is to present the basic principles of a conceptual model that combines the estimation of the scale of the transport exclusion phenomenon (in accordance with the specificity of peripheral border areas) with the idea of institutionalized carpooling based on effective information management. The usefulness of the said model underwent verification with respect to the possibility of estimating the scale of transport exclusion in peripheral border areas based on the example of the Polish–Slovak border area (Lesko Commune and Snina District). During the course of the research, factors characterizing the currently functioning public transport system were also indicated. They proved the system’s inadequacy for the challenges faced by the post-industrial society.

The term sustainability is understood in many different ways. Its interpretation determines the behaviors of those who want to include the idea into their actions. The question, therefore, arises about how individual entities understand the term sustainability and how they express their vision in this regard. This issue is largely qualitative and requires the use of qualitative data analysis tools. In this context, information-based companies are a special case because they are free of burdens that affect enterprises with roots in the traditional economy. Attitudes towards the idea of sustainability in this group of enterprises are of the most voluntary nature. In the present discussion, the thesis was adopted that the context in which the entity refers to the idea of sustainability reveals the dimensions within the framework of which the entity determines its attitude to this idea. In the present discussion, the subjects of interest were exclusively the semantic categories of the context and not the typology of organizations using such semantic categories. A qualitative analysis (carried out on the basis of linguistic analysis) of the annual reports—a purposive sample of 20 selected enterprises and sector leaders whose activities are based on data processing—submitted to the US Securities and Exchange Commission has allowed us to identify four dimensions of self-determination in the context of sustainability (the detection of these dimensions was the main purpose of the conducted analysis). Due to the method used, which involved examining the linguistic significance of individual words and in accordance with scientific rules, the requirement of representativeness did not apply to the collected data. However, the data had to show the various concepts currently used (even if only once) by sector leaders in their public discourse. The detected dimensions are divided into two groups: internal, where two types specified as BASE and ROLE are listed, and external, with two successive types hidden under the names IDEA and CARE.

The changes introduced under the European Green Deal policy affect many areas of life. They also have significant consequences for the functioning of small and medium-sized enterprises. The authors put forward the thesis that one of the key categories of costs in the case of such firms, which significantly influences their decision to commence, continue or cease operations, is the cost of purchasing electricity and gas. Analysing data from the Central Statistical Office in Poland for the years 2015–2025 and constructing an econometric model on this basis, the authors found arguments that the cost of purchasing electricity (as opposed to the cost of purchasing gas) may probably indeed play the role attributed to it. However, the detected relationships are of a very complex nature and only the ML model, Random Forest, was able to identify them (linear and non-linear OLS regression models were not appropriate here). Although Random Forest is a predictive method and does not identify structural causality, the findings may be important for decision-makers assessing the scale of the challenges that small and medium-sized enterprises will have to face in the coming years. Moreover, the findings constitute a significant argument in favour of support instruments (e.g., contracts for difference, long-term PPAs for SMEs, support for energy efficiency and self-generation) for the aforementioned category of entities.

The article aims to identify and compare behaviour patterns of Polish social enterprises, especially those operating in the IT branch and using social media to communicate with their clients. The research consisted of a multidimensional qualitative and quantitative content analysis, including Cramér’s V correlation coefficient based on chi-squared statistic, also suitable for nominal data types. The article focused on client communication content created and placed on social media by Polish social enterprises from the IT and other branches. The research sample comprised 301 entities. According to the adopted assumption, the statistical research (correlation analysis) results showed certain behaviour patterns within the scope of the analysed area and revealed significant circumstances that affect communication. Due to the profile of professional competencies, the IT industry prefers communicating via social media, which aims to formulate a concise and precise message. Social enterprises in the group of the most economically effective entities have a unique way of using social media. They choose the most popular social media and, at the same time, to some extent, expand their communication to more specialised platforms. The applied approach is a new way to analyse social enterprise activities in social media. The analysis findings contribute to a greater understanding of connections between the discussed phenomena. The presented research procedure can be applied to determine the impact of other competencies of the analysed entities on sustainability communication in social media. According to research, IT entities enrich the current trends in social media use by social enterprises. The research results may be useful for banks, investors and public institutions forecasting the success of social enterprises and making support-related decisions. The scale and scope of the use of social media platforms for communication with the market may be a criterion in measuring the chances to commercialise goods and services offered by social enterprises.