ABSTRACT
The first step to identify the role of CSR in creating value for enterprises is to determine what is the awareness of CSR and to what extent both groups, i.e. enterprises and customers, take it into account in their actions. For the respondents, social responsibility is primarily the voluntary inclusion of social and environmental aspects in the strategies and activities of a company or maintaining good relations with the environment. Despite ignoring the importance of, among others groups such as the local community, which indirectly confirms both the low knowledge of CSR assumptions and the lack of practice in this area, the respondents believe that enterprises should be socially involved. Enterprises operating on the Polish market, even if they have not come across the term CSR, take actions, in particular in the field of environmental protection or directed at employees, which allow them to assess their activities positively.
