Abstract:

The aim of the article is to present the concept of corporate social responsibility as one of the aspects of management in the sector of small and medium-sized enterprises operating in Poland. In the first part of the study, the nature of corporate social responsibility was presented and its role in business management was indicated. Subsequently, the state of knowledge on social responsibility in small and medium-sized enterprises and practices undertaken in this respect in key areas of CSR were analysed. On this basis, an attempt was made to assess the degree of SME involvement in the implementation of corporate social responsibility activities.