Introduction

The beginning of 2020 has brought a severe threat to the functioning of enterprises all over the world. The coronavirus pandemic has affected many companies from various sectors. It was of particular importance for industries dealing with managing clients’ free time, including the organization of mass events, such as cinemas, theatres, restaurants, entertainment, and sports. This last area has experienced something unprecedented. It is enough to mention that huge events were postponed to the following year, and this includes the Olympic Games in Tokyo, the European Football Championship (Euro 2020) for the first time in eleven countries (counting England and Scotland separately), and the South American Football Championship (Copa America 2020). All competitions were postponed. Although the pandemic is not over, the costs incurred by the organizers meant that the planned events, regardless of the possibility of suffering losses, were held only in 2021. In this case, it was necessary to continue the sports competition.

Polish football authorities have also suspended national football games. The clubs were unsure if they would continue games. This problematic situation was faced by the top management, which counted economic losses and was constantly struggling to maintain financial liquidity. The subsequent suspension of matches due to the lack of an audience, and then with a limited number of spectators, also did not significantly improve the situation of football clubs (in American English soccer clubs), also in Poland.