In the era of the global economy, conducting business is more and more often based on economic, environmental and social management aspects, and thus on the assumptions of the CSR concept. This is the concept according to which companies strive to maximise their profits while meeting, at the same time, social and environmental objectives. It can be said that CSR is currently an effective management strategy that gives enterprises confidence capital, which more and more often determines the choice of the consumer or potential partners. This study addresses the subject of CSR, and in particular its place in Polish companies. Therefore, apart from the theoretical basis, in the study were presented the conclusions from the research conducted in 2017 in comparison to 2014, on the basis of which one can notice the changing attitude of Polish enterprises towards social responsibility – CSR. The research results show that Polish enterprises are beginning to balance economic goals with activities in the field of social responsibility, including environmental responsibility, which forms the basis of CSR.
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