Społeczna odpowiedzialność biznesu - uwarunkowania prawne i lokalna praktyka gospodarcza
Corporate Social Responsibility - Legal Conditions and Local Business Practice

Summary/Abstract: Corporate social responsibility is perceived primarily as a company management strategy. This, as a rule, results in the voluntary nature of the obligations assumed by a given entrepreneur. This does not mean, however, that corporate social responsibility is not of a legal nature. On the contrary, it is particularly important insofar as it constitutes the implementation of an axiology that results from legal norms.This study discusses the evolution of the concept of corporate social responsibility and its interpretation in terms of various international institutions. The legal provisions regulating CSR and the standards contained in the SA 8000 and ISO 26000 standards were presented. It was found that many companies engage in activities in the social sphere in a manner consistent with the definition of CSR, while the differences in the applied activities are significant, depending on the scale of the organization or the size of the given market.

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