Corporate social responsibility activities conducted by football clubs playing in the Polish top division - PKO Ekstraklasa

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Physical Culture and Sport. Studies and Research, 2021, 91, 1–9
                                                                                DOI: 10.2478/pcssr-2021-0026

                                 Corporate social responsibility activities conducted
                                 by football clubs playing in the Polish top division
                                 – PKO Ekstraklasa

Authors’ contribution:           Rafał Wysoczański-Minkowicz
A) conception and design
   of the study                  Adam Mickiewicz University, Poznań, Poland
B) acquisition of data
C) analysis and interpretation
   of data
D) manuscript preparation
E) obtaining funding

Received: 24.04.2021             Correspondence: Rafał Wysoczański-Minkowicz, Kilińskiego 12/5, 61-652, Poznań,
Accepted: 01.06.2021             Poland; e-mail: rafalwm01@gmail.com

Abstract
The main goal of this paper is to analyze how football clubs playing in the Polish top division approach the issue of cor-
porate social responsibility (CSR). Professionalization processes in football clubs all over the world have led to the situ-
ation in which they are treated as companies and must follow the same rules. The goals of companies from all industries
are no longer only about generating financial profits; they also want to meet the expectations of their shareholders, which
can be done through CSR activities. Strong social bonds between football clubs and local societies indicate the CSR ap-
proach has massive potential for football clubs. The aim of this paper is to describe how PKO Ekstraklasa are approach-
ing the concept of CSR and to answer the following questions: “To what extent were clubs playing in PKO Ekstraklasa
during the 2020/2021 season active in the area of CSR? To what groups did they direct their activities?” The analysis
was conducted based on data published by clubs on their websites. The results of the analysis show that PKO Ekstraklasa
clubs are active in the field of CSR. However, they need to improve significantly in terms of the regularity of their activi-
ties and reporting in order to become truly socially responsible.

Keywords: Corporate social responsibility, football, PKO Ekstraklasa, stakeholders

Introduction
    This article considers the topic of the corporate social responsibility (CSR) of football clubs playing in PKO
Ekstraklasa during the 2020/2021 season. The main goal of this paper is to analyze how clubs have approached
the issue of CSR. First, the author introduces the topic of CSR itself. Later, the author explains how CSR is
related to football, describes the methodology of the research and splits the results of the analysis into three
categories. Then, the author discusses the results of the analysis. At the end of the paper, there is the conclusion.
The author has focused on the idea of CSR in reference to football because sport attracts great attention among
societies all over the globe; therefore, CSR could be a powerful tool for improving the world in many ways. The
topic of CSR in football is widespread, especially in Great Britain; however, there is not much research on CSR
in Polish sport. PKO Ekstraklasa is a competition which is widely followed in Poland and attracts the most media
attention of all sports.
2                                           Physical Culture and Sport. Studies and Research, 2021, 91, 1–9

Corporate social responsibility
    The literature provides plenty of definitions of CSR. The most complex one seems to be that published by PN
– ISO 2600. According to that norm, CSR is “the company responsibility for its decisions and activities connected
with society and environment based on transparent and ethical conduct, which contributes to sustainable develop-
ment, including the welfare and healthiness of the society, takes into consideration shareholders’ expectations, is
coherent with law and international norms of behavior, is integrated with organization actions and is practiced in
their actions” (Odpowiedzialny Biznes [“responsible business”], n. d.). The cited definition assumes that CSR is
characterized by dynamic and strategic approaches based on the continual willingness to improve an organization
and cooperation with shareholders. The stakeholders are those who may have the capacity to influence or be influ-
enced by a firm (Windsor, 2001). Scholars also define CSR as a positive contribution to society or the environment
made through the activities of firms that do more than solely maximize their profits (McWilliams, 2015). Compa-
nies are becoming more and more active with CSR, trying to combine their efforts to generate the best financial
results with attention to maintaining an ethical approach to local societies and the environment. Companies have
recognized that financial profits are not the only material aspect of concern, and they must also reduce the negative
impact that could be made by their actions while also creating added value (Crowther & Aras, 2008). Explanations
of that trend could be found in the many gains that come from implementing the policy of CSR. The Polish Forum
of Responsible Business indicates the following benefits companies can experience through the long-term practice
of CSR rules:
− The possibility to attract investors – Entrepreneurs are more prone to invest in firms which are conducted in
    a transparent manner and are careful about building relationships with their environment. Investors perceive that
    economic credibility is strongly correlated with social credibility.
− Strong bonds with both consumers and shareholders – The constant rise in the social consciousness of consu-
    mers has resulted in consumer decisions being more often connected with the social credibility of a company.
    Proficiency in CSR activities may result in consumer loyalty.
− Hospitable relations with local society and authorities – Companies’ active participation in the life of local so-
    ciety and engaging in socially responsible activities to make long-term social investments enables organizations
    to run more efficiently and in a less confrontational way. The key to engaging in CSR activities may be the social
    perception of the company as being well-rooted in a local community; this promotes trust in the organization’s
    products or services.
− An increase in competitiveness – Every organization active in CSR places itself in a privileged position in ga-
    ining a competitive advantage. Transparent CSR actions taken by companies are one of the ways to build social
    trust in their activities.
− A rising level of corporate culture within an organization – Endeavors in the CSR field direct companies to im-
    prove their standards of communing with shareholders, which establishes a transparent, trust-based environment
    for operating an enterprise.
− Gaining and maintaining the best staff – Improvement in the social appearance of a company and the rise in trust
    among its personnel causes them to work for the company more eagerly and for longer.
    In the case of small and medium companies, being active in the CSR field must drive improvement for lo-
cal communities; in the case of multinational companies, these efforts must improve living standards where the
company is most active. Polish football clubs are not recognizable worldwide, so they should focus on improving
standards in their local communities. Football, with its capacity to bring some sense of togetherness to particular
groups, could be a powerful tool for uniting and improving communities. The boards of clubs should take this issue
into consideration.
    Although CSR is generally perceived as a positive phenomenon, over the years the concept has also gained
some critics. Some scholars assess CSR as a tool to legitimize companies’ strategies without them having to hon-
estly care about their shareholders and the wider environment. Those who criticize the CSR concept are not com-
pletely against it; they are only trying to point out some of its flaws.
    For instance, Banerjee (2008) rejects the concept of a “stakeholder corporation,” which is an essential part of
the boards of clubs considering fans’ views. The author claims that in the real world, the stakeholders who do not
follow the agenda set by corporations are marginalized. Blowfield (2005) presents the stakeholder concept as a tool
which companies can use when they want to achieve their instrumental goals. The scholar claims that dialogue and
stakeholder engagement are often exploited, which is an abandonment of the noble principles of CSR. Banerjee also
asserts that the idea of companies contributing to social welfare is flawed because their main feature is driven by
Physical Culture and Sport. Studies and Research, 2021, 91, 1–9                                                     3

economic need. The author gives the examples of two companies, the Body Shop and Ben & Jerry’s, both of which
tried to make social investment and justice their core activity and ended up being accused of fraudulent behavior
(Banerjee, 2008). Many contemporary CSR strategies have been developed to enhance interest in firms and encour-
age the broader society to take part in their activities. This ultimately has an impact on the company’s financial di-
mension, which puts the ethical aspect of developing CSR activities in question.
    Henderson, another scholar who challenges the concept of CSR, claims that the notions of CSR and sustainable
development are attractive and could be a market advantage, but lack a strong foundation (Henderson, 2004). By
this, the author means that many companies decide to become socially responsible solely because their competition
are active in this area and may gain an edge by doing so.
    Critics of the concept of CSR also coined the CSR legitimacy theory, which stresses that companies are
trying to ensure their actions are perceived as adequate according to the norms and principles of the society in
which they operate (Deegan, 2009). This theory implies that some kind of social contract exists between business
organizations and societies. Many entrepreneurs think that if they respect this agreement in a proper manner, it
will be economically beneficial for the company itself (Deegan & Samkin, 2009). Legitimacy strategy was also
tackled by Chen et al. (2008), who examined 384 U.S. companies. The results of that study show that charitable
contributions and philanthropy do not always improve relations with employees, environmental issues and prod-
uct safety.

CSR and sport
    The nature and popularity of sports gives them a privileged position in terms of possibilities for spreading posi-
tive practices connected with CSR. Tight bonds between football clubs and local communities help clubs reflect the
character of a particular area; the clubs’ results, and the way they are perceived in the wider consciousness, often
have a huge impact on the community. The ongoing trend towards being socially responsible constitutes a relevant
opportunity to exploit the relationship between the general popularity of the sport within society and its economic
dimension (Smith & Westerbeek, 2007). The results of the study conducted by Walker and Kent (2009) show that
CSR activities conducted by a club generate positivity among fans, which means that they are more likely to iden-
tify with clubs that are proactive in the field of CSR.
    Growing commercial forces and commodification pressures have led football fans within local communities
to become increasingly “market hard-headed” when they asses how an influx of commercial money may have an
impact on the club’s performance off and on the pitch. Instead of attempting to cut off the external money streams,
football fans are trying to persuade their board members not to completely abandon the traditions of the club. This
sense of common identity around the club, with fans sharing tight bonds and trying to protect those bonds, is con-
nected with “moral ownership,” as Kennedy and Kennedy (2010) called the phenomenon. In their work, “Towards
a Marxist Political Economy of Football Supporters,” they describe the path through which Everton Club support-
ers tackled the issue of relocating their stadium for financial reasons. The study shows they were split into two
groups: the first, more traditional group believed that no matter how large the financial incentive, the club should
not give in to commercial pressures; the second side of the debate, which was more realistic, was of the opinion that
sponsorship offers should be carefully considered.
    This example examined by Kennedy and Kennedy is relevant to this paper because it depicts the complexity
of the duties of football clubs. If their boards want to keep supporters a united, close-knit community, they must
closely examine different points of view and prepare for a debate among the fans. In this context, the CSR approach
may be particularly useful.
    The wide array of football club stakeholders is not confined only to the local community. The literature indi-
cates that a wide range of stakeholders exist: owners, fans, media, sponsors, workers, external bodies that manage
football structures (such as the Polish Football Association), local authorities, non-governmental organizations,
competition and referees (Kuźbik, 2013).
    Further parts of this paper focus on the analysis of CSR actions taken by clubs playing in PKO Ekstraklasa dur-
ing the 2020/2021 season. Thus, the literature review has focused on papers related to CSR in football. CSR in foot-
ball has evolved in its most institutionalized form in Great Britain. Anagnostopoulos and Shilbury (2013) claim that
the three reasons behind this development are changing socio-economic factors, the introduction of pay-per-view
broadcasting and the political agenda. The abundant work conducted by British scholars fructified with the paper
written by Kolyperas et al. (2015) entitled “Developing CSR in Professional Football Clubs: Drivers and Phases,”
4                                            Physical Culture and Sport. Studies and Research, 2021, 91, 1–9

which focuses on examples from the Scottish Premier League. The authors describe the phases of the approach to
CSR clubs have gone through.
    The first of those phases is volunteerism, which is described as free-will actions taken by clubs in order to en-
hance bonds with a local community. This phase represents the initial stage of developing CSR activities, which
includes making donations to good causes and engaging in other activities targeted at fans.
    The second phase described by Kolyperas et al. (2015) is regulation. During this period, clubs endeavor to
formalize their CSR activities. This can come as either an inner consequence of willingness to regulate this part of
running a football club, or it can be caused by external factors such as country law or other regulations imposed by
the organizer of football competitions. Most frequently, such regulations are connected with economic and legal
issues. During this phase, clubs develop their approach to issues such as safety in the stadiums where the clubs play
their home matches or communication with their supporters.
    The third phase is called socialization. In this phase, clubs try to develop in all aspects and receive increasing
recognition within society. This leads to their interest in other entities that want to cooperate with them. Public, lo-
cal and commercial personas come up to support the club’s efforts and their CSR activities. This renders external
pressures on the club connected with the expectations of the media and society.
    Following socialization, the next phase is corporatization. At this stage, clubs become more experienced and
aware of how to conduct CSR activities and also gain related benefits. The most likely consequence of this is con-
nected with building structures within the club which are tasked with developing the CSR of the club. Those depart-
ments are responsible for determining the goals and mode of the action.
    The fifth phase of the process is separation. After developing their CSR approach, issues become more and more
complex for clubs. This usually forces them to establish an external department – associations or foundations – to
conduct CSR practices in a more professional and, most crucially, more efficient manner. This process is often con-
nected with the possibilities of benefiting from funds designated for non-governmental organizations intended for
charities.
    The last phase described by the researchers is integration. This stage embodies the highest level at which foot-
ball clubs active in the CSR field may find themselves. During this period, the CSR concept is deeply rooted in an
organization’s core. Although CSR activities are developed by an external body, the integration stage assumes that
CSR constitutes one of the fundamental aims of running a football club. The authors’ scheme of developing CSR in
football clubs considers the fact that a lack of coherence between a club and an external body may lead to the lack
of successful CSR ideas .
    Developing CSR activities also carries the necessity of creating an opportunity for shareholders to follow ac-
tions taken by the club in the area of CSR. Studies conducted by Geoff Walters and Richard Tacon (2013) show
that clubs usually decide to deliver information by publishing annual reports on their websites. It is crucial to report
CSR activities in a proper manner, as this creates room for dialogue between clubs and shareholders and encour-
ages them to discuss the direction and efficiency of certain activities. Publishing reports also promotes transparency,
which is beneficial for clubs as it reflects an increasing trust in society.
    Further parts of the paper focus on how clubs playing in the Polish top division, PKO Ekstraklasa, approach the
concept of CSR.

Methodology
   The analysis of websites of teams involved in PKO Ekstraklasa competition during the 2020/2021 season was
preceded by the creation of a categorization key designed to aid in the search for quantitative data on CSR. This
categorization key includes four areas that were crucial for the research:
1. CSR activities directed for the “silent shareholder” – the natural environment,
2. Activities directed towards fans with disabilities,
3. Endeavors taken to improve lives and engender a passion for football in children from local communities,
4. Activities directed towards women, who are less likely than men to be in football stands in Poland.
   The analysis was made in September and November 2020. The author analyzed the CSR data published by clubs
participating in PKO Ekstraklasa during the 2020/2021 season. PKO Ekstraklasa was established in 2005 and has
since been considered the most prestigious football competition in Poland (Ekstraklasa, n.d.). During the discussed
season, 16 clubs played in the top division of Polish football. Table 1 shows the names of the clubs and their official
websites.
Physical Culture and Sport. Studies and Research, 2021, 91, 1–9                                                       5

Table 1. Competitors in PKO Ekstraklasa season                    The author initially sought out a “CSR” tab on
2020/2021 and their websites                                   the websites when conducting the research. If there
                                                               was no such tab, the author looked for information
 Club                         Website                          connected with CSR activities conducted by the
                                                               club under the “News” or “Information” tab.
 Cracovia                     https://cracovia.pl/                The analysis also included how CSR activities
 Górnik Zabrze                https://www.gornikzabrze.pl/     were reported or presented by PKO Ekstraklasa
 Jagiellonia Białystok        http://www.jagiellonia.pl/       clubs, as a willingness to communicate with stake-
                                                               holders and listen to their ideas is vital in the dis-
 KGHM Zagłębie Lubin          https://www.zaglebie.com/
                                                               cussion of CSR.
 Lech Poznań                  https://www.lechpoznan.pl/
 Lechia Gdańsk                http://lechia.pl/
                                                               Results of the analysis
 Legia Warszawa               https://legia.com/
 PGE FKS Stal Mielec          http://stalmielec.com/             Activities for children
 Piast Gliwice                https://piast-gliwice.eu/              All of the 16 clubs playing in PKO Ekstraklasa dur-
                                                                 ing the 2020/2021 season are active in CSR activities
 Podbeskidzie Bielsko-Biała https://tspodbeskidzie.pl/
                                                                 developed for the youth. That is because every club
 Pogoń Szczecin                https://pogonszczecin.pl/         is forced to run a football academy, a rule imposed
 Raków Częstochowa             https://rakow.com/                by the Polish Football Association license guide. Run-
 Śląsk Wrocław                 http://slaskwroclaw.pl/           ning a football academy is a curious case of imple-
                                                                 menting a CSR policy and exemplifies the advantages
 Warta Poznań                  https://wartapoznan.pl/           coming from CSR activities. This is because, on the
 Wisła Kraków                  https://www.wisla.krakow.pl/      one hand, the organization of youth football acade-
 Wisła Płock                   https://www.wisla-plock.pl/       mies provides children with a healthy and entertaining
                                                                 way to spend their spare time and teaches them the
                                                                 noble values connected with sport. On the other hand,
clubs can reap economic benefits from running football academies by moving players from academy stages to their
first team and then selling them to the strongest teams from all over the world, which is particularly important in the
case of a peripheral competition such as Ekstraklasa. Running a football academy in a proper manner is only one
of numerous advantages clubs can benefit from. A club’s ability to train a professional football player is one thing,
but only a small percentage of those who come under academy structures will become professionals. Therefore, the
most crucial issue clubs must deal with is the values children can learn from their football adventure and how these
values will affect the kind of people they become.
    Out of all the clubs playing in PKO Ekstraklasa during the 2020/2021 season, only Zagłębie Lubin recognized
the fact that running a football academy is strongly connected with the idea of CSR. The area of the Zagłębie Lu-
bin website that approaches the academy topic describes extensively what Zagłębie think about the whole process.
The first stage of the academy training, developed for players under the age of 14, is based on professional football
training principles. However, there is also emphasis on other fields such as the “formation of values connected with
practicing sport like: responsibility, time-keeping, ability to organize time and action taking.” Young footballers are
verified by an academy when they reach the age of 15. This is the moment when academy coaches, after years of
watching each player, evaluate them. The most talented young players are able to stay under the club’s name; how-
ever, those who receive negative evaluations are not left alone. Zagłębie Lubin are aware that refusal at this stage
could be a harmful experience for a young player, and they are responsible enough to propose a place to train and
develop football skills in one of their partner clubs. This practice shows that Zagłębie are in fact responsible for the
people connected with the club.
    Other activities developed for children include the following:
− Possibility to experience a football match without payment – Actions like these are taken in order to attract
    children to football and establish a bond between them and the football club, which could potentially bring them
    into the future fan base. The club which develops this kind of activity in the most spectacular way is Lech Po-
    znań. Their “Kibicuj z Klasą” (Support with a class) is conducted once a season. It gives schools the opportunity
    to attend and enjoy a football game without many terms or conditions. In 2016, during the game against Arka
    Gdynia, the activity gathered 18,393 students with their caretakers.
6                                            Physical Culture and Sport. Studies and Research, 2021, 91, 1–9

− Especially during the Christmas period, clubs develop activities for children from local communities whose
    families struggle financially. Alternatively, the clubs may conduct fundraising activities among fans to raise
    a particular amount of money to help a seriously ill child.
− Apart from inviting children to the stadium or conducting a Christmas charity activity, Legia Warszawa also
    run two other programs, “Lekcje z Legią” (Lessons with Legia) and “Korki z Legią” (Extra lessons with Legia),
    which target children from 10 to 18 years old. The goal of the first program is to build mathematical knowled-
    ge among children and help them experience mathematical concepts in practice in the context of the football
    stadium or a game. The second program consists of extracurricular classes held free of charge, which can help
    children whose parents cannot afford such lessons prepare for their exit examinations. The Legia Foundation
    organizes mathematics, Polish language and English language classes.
    All the activities mentioned above contribute to reinforcing bonds between clubs and local communities. As
clubs want to go beyond what the Polish Football Association forces them to do, they have developed programs
to engage the youngest supporters and their parents in order to enhance their connection with the clubs. Activities
like “Kibicuj z Klasą” also have an impact on future generations of supporters. Providing the opportunity to watch
a football game without payment is something that clubs could benefit from in the future. Exposing children to feel-
ings connected with a football match may make them “fall in love” with the game itself and the club which invited
them. Bearing in mind the critics of the CSR concept, it is worth pointing out that without a doubt such actions may
have a positive impact on the club’s financial situation in the future.
    Any attempt to instill good values in academy players deserves praise, and running a football academy should be
considered implementing the CSR concept. However, it must also be treated as a potential stream of revenue. There
are plenty of examples of young players who passed all academy stages and were sold for substantial fees to foreign
clubs. For instance, only during the summer of 2020, Lech Poznań sold their academy players for over 12 million
euro with potential bonuses if they perform well in their new clubs (Transfermarkt, 2021).

Activities developed for fans with disabilities
    As in the case of activities developed for children, all of the 16 clubs playing in PKO Ekstraklasa during the
2020/2021 season conducted activities for fans with disabilities, which is also stipulated by the Polish Football As-
sociation guidebook. Some of the clubs do more in that area than is demanded by the Polish Football Association to
participate in competition. Legia Warszawa are currently developing a project which is unique not only in Poland
but in all of Europe. In October 2019, with the support of Adidas, Legia started a youth section of ampfootball,
which is a variation of football adjusted for amputees: an amputated leg for field players or an amputated arm in the
case of goalkeepers. Trainings take place once a week, and they are often visited by players of the Legia Warszawa
professional team, which is definitely a big motivator for young ampfootball players. It is also a sign that Legia
Warszaww as a club and community treat the young players seriously and care about their wellbeing. Ampfootball
players have a definitive path of development. This is because Legia Warszawa also run a senior ampfootball sec-
tion, which is strongly competitive on the European stage. In 2019, the team lost in the semifinals of the ampfoot-
ball Champions League competition to Irish Cork City.
    Legia Warszawa are not the only club which have decided to establish an ampfootball section. Ampfootball sec-
tions are also run by Warta Poznań, Wisła Kraków and Podbeskidzie Bielsko-Biała.
    There is also another variation of football designed for players with disabilities called blindfootball. In Poland,
there are only two clubs which have established a blindfootball section, and both played in PKO Ekstraklasa dur-
ing the 2020/2021 season: Wisła Kraków and Śląsk Wrocław. The club from Wrocław won the Blindfootball Club
World Cup tournament which took place in Bulgaria in 2019. Blindfootball rules allow only one player who has
no problem with sight, the goalkeeper, but this player is not allowed to move out of the goal line. Śląsk Wrocław
achieved their success with the involvement of former senior national team goalkeeper Radosław Majdan.
    The most active club in the field of CSR activities for people with various disabilities is Wisła Kraków. They
were the only club in the whole country who identified the need for establishing both ampfootball and blindfootball
sections. In Wisła Kraków’s official announcement for absorbing the Husaria Kraków ampfootball team under their
structures, they claimed that “We are the club which is loyal to rules and tradition and we are constantly setting new
targets and those are: promotion of football among people, forming a personality and delivering sensations to our
local and domestic society” (Wisła Kraków, 2020). Although in the announcement there was no mention of CSR,
this move by Wisła should definitely be considered a CSR activity.
    Other actions taken by PKO Ekstraklasa clubs for people with disabilities found during the research include the
following:
Physical Culture and Sport. Studies and Research, 2021, 91, 1–9                                                      7

−   Establishing Disabled Fans Associations
−   Providing match commentary adjusted to the needs of fans with disabilities
−   Making stadium stands more comfortable for fans with disabilities
−   Providing volunteers who are ready to help fans with disabilities on match day
    Any effort undertaken to include people with disabilities in football competitions, such as ampfootball and
blindfootball games, as well as passive involvement enabled through the customization of the stands environment
for people with disabilities, should be considered a socially responsible activity. Establishing Disabled Fans As-
sociations also plays a role in uniting and strengthening bonds between local communities and the football clubs to
which they are connected. These associations not only allow fans to attend the home games of their teams, but they
also organize means of transport and hospitality during away games, which enables fans to participate in watching
the competition without external obstacles. Sports for people with disabilities are gaining more attention than ever
in society at large. The 2016 Paralympics reached a cumulative TV audience of more than 4.1 billion people, 7%
more than in 2012 (Paralympic, 2021).

Actions taken to sustain and improve the natural environment
    The majority of the clubs playing in PKO Ekstraklasa during the 2020/2021 season conduce activities for their
so-called “silent shareholder” – the natural environment. The results of the quantitative research show that only
Lechia Gdańsk and Wisła Płock have not shared information about their activities in this area.
    Nevertheless, the activities taken by PKO Ekstraklasa clubs for the natural environment are inconsistent and
organized in an incoherent way. Examples include the following:
− Collecting of plastic caps – usually for charity purposes
− Organizing help for local animal shelters, either financially or by collecting necessary goods from fans
− Publishing information about the possibility of renting a Christmas tree instead of buying one
− Decorating cities with greenery in club colors
− Providing match day transport for fans to reduce carbon dioxide emissions
− Participating in international activities on World Environment Day
− Cooperating with companies that are involved in protecting the environment
− Sharing environmental content in the club’s YouTube channel aiming to inspire the youth to spend their spare
    time in an eco-friendly way
    The nature of the majority of the activities conducted by PKO Ekstraklasa clubs in this area makes it difficult
to analyze them using a qualitative approach. Similarly to the other described fields, only Zagłębie Lubin have
attempted to be consistent in their efforts. The YouTube channel of Zagłębie runs a series of videos called “Eko
Zagłębiak” to engage young fans in ecological forms of creative activities, such as building bird feeders. At the be-
ginning of the 21st century, the majority of the clubs that played in the Polish top division had partnership contracts
with their local authorities which dealt with providing public transport for fans on match day. This was definitely an
activity that aimed to promote environmental sustainability, but many of those partnership contracts were not pro-
longed; in the 2020/2021 season, only a couple of the clubs provided free match day transport for their fan base.
    It is impossible to measure the impact of the CSR activities on sustaining and improving the natural environ-
ment, especially when taking into account that many of these activities were short-lived. They may be perceived
as being only surface-level, developed only to show that clubs care about the environment without them having to
actually exert any positive influence on it.
    Jan Lutyński introduced the concept of apparent activities in 1977, when Poland, the scholar’s country of origin,
was governed by an authoritarian government whose superficial operation was prevalent. According to the scholar,
apparent activities are characterized by the following features (Lutyński, 1977):
1. In official discourse, the activities are perceived as relevant to a crucial social issue.
2. In reality, the activities do not solve the problem or do not contribute to it.
3. People within the system are aware that those activities are irrelevant to the issue.
4. However, that knowledge is kept private within the organization and is not made public.
5. The occurrence of those activities is the consequence of their attachment to an important social role in solving
    a given issue.
6. The real nature of the activities is hidden because of external pressure.
    Lutyński (1977) claimed that apparent activities often concern issues that are difficult or impossible to solve,
and that these activities also have disguised functions such as providing justification for the existence of certain
institutions.
8                                            Physical Culture and Sport. Studies and Research, 2021, 91, 1–9

   The described activities undertaken by Ekstraklasa clubs are not detrimental to the natural environment, but
they do not solve environmental issues or contribute to its welfare to a significant extent. In most cases, it appears
the clubs are active in this area simply because it is fashionable and being passive may cause their stakeholders to
perceive them negatively. The short-term nature of the activities undertaken to sustain or improve the natural envi-
ronment makes these activities appear superficial.

Discussion
     The only club that directly reported about CSR is Zagłębie Lubin. Out of the 16 clubs involved in the competi-
tion, only Zagłębie have published complex information on CSR activities on their website under the “CSR” tab.
Legia Warszawa are currently taking a different approach. As mentioned above in the discussion of football clubs’
CSR phases, Legia have established a foundation, the body responsible for developing and reporting CSR activities.
The 14 other clubs have reported about their CSR endeavors under the “News” tab.
     The analysis shows that every football club playing in PKO Ekstraklasa during the 2020/2021 season is active in
the field of CSR, but there is still plenty of room for improvement in the area of reporting. Every activity conducted
by the clubs deserves praise, of course, but they must understand that delivering information about their activities
is a crucial part of the whole process. According to the theory created by Kolyperas et al. (2015), PKO Ekstraklasa
clubs are undergoing the second phase described by the scholars-regulation. This conclusion can be made because
it is difficult to find a sustainable strategy connected with CSR; there is an apparent reluctance to report activities.
However, the clubs seem to be becoming increasingly aware of the role they could play in adding value to their
local communities. They have all identified the need to improve safety standards in their stadiums and manage rela-
tionships with their main stakeholders, their supporters. Two types of CSR activities mentioned above were some-
how forced by the Polish Football Association, which imposed certain rules in the license guide for the 2020/2021
season. Every club which wants to compete in the Polish top division must designate a person who is responsible
for maintaining relations with fans and an assistant for issues connected with supporters with disabilities. However,
the involvement of an external body – in this case a very powerful one, as if any clubs fail to meet the association’s
demands, they will not be able to compete in PKO Ekstraklasa, which would be disastrous for both the club’s im-
age and finances – will never become a factor which can contribute to increased CSR in a given organization. The
fact that rules are imposed on the clubs should also be considered in the light of the activities they conduct. This is
because all the clubs, despite the involvement of the Polish Football Association, want to maintain a healthy rela-
tionship with their fan base and fans with disabilities as well as secure their financial contributions. CSR in football
must face the same accusations and questions which are emerging in any given branch of business. For instance,
CSR implementation in the English Premier League is far more developed than in the Polish clubs. This has made
scholars assume the Polish clubs are only following patterns from abroad to avoid being accused of being inactive
with CSR without actually adjusting the form and scope of the activities to local needs (Ráthonyi-Ódor et al., 2020;
Anagnostopoulos, 2013). Thus, the main recommendation for the clubs is to look for their own path to support the
human and natural environment surrounding them and consider their stakeholders’ unique needs. The problem of
following what is fashionable without taking a close look at the problem at hand is particularly visible in the imple-
mentation of CSR activities for the natural environment. The activities developed by the clubs have the qualities of
apparent actions, according to the theory of Jan Lutyński (1977). This is because they are not relevant to the prob-
lem and are not significantly contributing to a possible solution. These activities must also be evaluated in the light
of legitimacy theory, which makes clubs adhere to the expectations of society and stakeholders and hinders them
from developing a CSR approach of their own that may contribute to general welfare to a higher degree. The next
phases of developing CSR in football clubs demand the internal willingness to improve in this area and build solid
CSR structures. These structures may then attract the attention of the media and sponsors, who will want to take
advantage of the privileged position of football clubs that stems from the immense social interest in them.

Conclusion
    The analysis of information published by PKO Ekstraklasa clubs during the 2020/2021 season shows that all of
the 16 clubs playing in the division are active in the field of CSR. This is imposed by the Polish Football Associa-
tion, the body whose guidebook forces clubs to establish two positions: a person responsible for communicating
Physical Culture and Sport. Studies and Research, 2021, 91, 1–9                                                       9

with the clubs’ fans, and a person who is responsible for promoting dialogue with disabled supporters. Neverthe-
less, when clubs publish information about the conducted activities, there is usually no mention of CSR. Most of the
analyzed data were found under “News” or “Other” website tabs. Hence, reporting, which is a crucial part of CSR,
is not conducted as it should be and does not engender trust among the clubs’ shareholders.
    However, there are two exceptions: Zagłębie Lubin and Legia Warszawa. Zagłębie report all of their CSR activi-
ties under the “CSR” tab, which makes their actions transparent. Legia Warszawa publish annual reports on their
foundation’s website. The silver lining of a change in this area is the document published by the newly promoted
club Warta Poznań. Their “Development Plan for 2020-2023,” apart from sport and infrastructural issues, covers
increasing the social involvement of the club. Warta want to create a community around the club based on relation-
ships, loyalty, proximity and a friendly atmosphere. Warta, whose nickname in the football environment is Zieloni
(“The Greens”), want to be a club that is considered ecological and want to make their stadium and their whole
training grounds from biodegradable materials. The pitch is to be watered with rainwater, and the maintenance
products are to be derived from natural sources. The Warta Poznań board admits that they have been inspired by
Green Forest Rovers, the English club playing in the 5th division, which is considered the most ecological club on
the planet.
    Providing that more Polish football clubs are following the activities conducted by foreign clubs which are in
the later stages of CSR development and are truly willing to improve in this area, PKO Ekstraklasa can be expected
to become more active and transparent while tackling the issue of CSR. There is a rising awareness that approach-
ing CSR concepts in a more developed manner would be beneficial for both clubs and all of their shareholders.

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