ABSTRACT

Corporate Social Responsibility refers to all voluntary actions of enterprises, exceeding legal obligations, connecting economical purposes with social and environmental ones (Jamali & Mirshak 2007; Żemigała 2007). According to a new definition of the European Commission, CSR is “the responsibility of enterprises for their impact on society”. The main purposes are: magnification of shared value creation (for the enterprise itself, stakeholders and the entire society), identification as well as prevention and minimisation of negative impacts brought about business activities (COM(2011)681).