ABSTRACT

The first mentions of corporate social responsibility (CSR) date back to the turn of the 19th and 20th centuries and are closely linked to the philanthropic activities of large industrial tycoons (then corporations). Taking into account the historical approach to the concept of social responsibility discussed, it is certainly possible to consider the beginning of the definition approach by the publication of H. Bowen's book entitled “Social Responsibilities of the Businessman” in 1953 that is entirely devoted to these issues. The main objective of this chapter is to present selected definitions of the CSR concept and to show responsible business models in terms of their implementation at the enterprise level. A very wide variety of measurement methods, research techniques, and indicators are used to analyze and evaluate socially responsible business models. This study is a contribution to determining the scale of validity of the proposed CSR models in the context of their implementation in economic entities, emphasizing the economic and social element.