From Ideas to Impacts: CSR in the Eyes of Top Managers in Poland

Abstract

The growing interest in corporate social responsibility (CSR) noted both the academic research and company practice is driven by its crucial and fundamental assumptions on the role of companies in society and economy. The theoretical studies on CSR and its implementation by companies which have been carried out for over 30 years contributed to conceptual and methodological development. The studies enabled to confront the theory with the company practice. Although the corporate practice revealed both successful examples and severe shortcomings or even misuse of CSR, it undoubtedly helped direct the development of the concept bringing it close to company level challenges and operations. The way CSR is perceived and implemented in companies determines its importance in academia and business making it a living framework which can make a difference.