Corporate Social Responsibility of Romanian SMEs Versus Polish SMEs

Abstract

The paper presents the corporate social responsibility (CSR) in the European Union, with a focus on the CSR initiatives of Romanian and Polish small and medium enterprises. The research objectives are: to establish the tendencies of CSR initiatives in SMEs in the member states of the EU; to highlight the CSR reporting of these entities and put forward a few recommendations to increase the level of CSR in Romanian and Polish SMEs. The results can contribute to offering a better picture on CSR and its implementation in these enterprises as well as developing their activities in countries with a communist history and sill with a transition economy.