CSR i jego rola w generowaniu korzyści ekonomicznych – w świetle wyników badań
CSR and its importance for the financial result generating of the company – in the light of research results

Summary/Abstract: The concept of CSR (Corporate Social Responsibility) its a standard for currently operating companies. The idea of CSR is a new, dynamically developing concept, whichmanifests itself mainly in such events as: social campaigns, volunteering, sponsoring cultural events, selling product and earmarking part of the profit for a specific social purpose, the creation of codes of ethics or eco-labeling of products. Despite the noble purpose behind the concept of CSR, it is often used only when the companies can get benefits. Its implementation into economic practice has nothing to do with altruism, but reflects the way business is managed, leading to sustainable success. Today companies are multiplying their profits and strengthening the competitive position if they meet the needs of all stakeholders. It makes the implementation of CSR be a way of generating economic benefits. The aim of this article is an attempt to answer the question about the role of CSR in multiplying economic benefits of modern businesses? For the realization of this objective the theoretical models of CSR were used as well as the results of the survey on the economic aspects of social responsibility. The research was carried out on a sample of 40 companies in May 2015 in the Opolskie Voivodeship. On the basis of the study it can be concluded that the respondents: do not see a clear correlation between the social responsible activities and accounting, argue that the concept of CSR is profitable for all stakeholders, consider CSR as a source of value for companies and shareholders.

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