Koncepcja CSR z perpsektywy państwa i przedsiębiorstwa
The concept of the CSR from the state and the company perspective

Summary/Abstract: Corporate Social Responsibility is one of more often discussed problems of present economy. The concept of CSR is perceived differently from the state and the company perspective. The state can expect from a company that it will operate in accordance with law and will keep economic as well as social and environmental interests. From the perspective of the company, in the most areas of CSR, there is no conflict of interest between the owners of the company and other stakeholders. The hypothesis of this article is that companies taking actions in the scope of CSR first of all are guided by by their economic aspects. The article is primarily theoretical in nature, at the same time presenting the results of research conducted among Polish companies concerning the implementation of the principles of CSR.

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