Abstract
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.