Odpowiedzialność społeczna jako determinanta tworzenia zasobów niematerialnych przedsiębiorstwa
CSR as the determinant for creating non-material resources of an enterprise

Summary/Abstract: Non-material resources of an enterprise, focused on knowledge and information, constitute the crucial components of its assets, even though they are not presented in accounting system. Their diverse and multifunctional nature results in their impact on an enterprise market value and its market position. The existence of non-material resources depends on many factors, among which the following can be listed, e.g.: macroeconomic and microeconomic factors as well as social and environmental ones. CSR, understood as the concept/idea of the performed operations, represents at the same time the determinant for establishing and creating non-material resources, e.g. reputation and image. Each CSR area, i.e. economic, sociological, ecological and ethical, exerts an impact on the particular components of non-material resources. Emphasis should be placed on the ethical dimension recognized as the beginning of development about social responsibility, which simultaneously refers to all the remaining CSR areas.

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