The CSR definition according to ISO 26000 versus economic practice

Abstract

The research problem discussed in the article is an attempt to answer the question of how much the CSR (Corporate Social Responsibility) definition proposed in ISO 26000 standard is implemented by companies in Poland. The considerations carried out in this paper correspond to the approach specific to the framework of the applied research. The undertaken work was of an explanatory nature, under which the diagnostic survey method and the questionnaire with closed-ended questions as a research tool was used. Referring to the four criteria of CSR definition identified in the ISO 26000 standard, an empirical study on a sample of 385 subjects was conducted and the results of the study were used to answer the research problem.