Abstract:

The growth of the intensively and unpredictability of changes in the environment along with the increasing stakeholder pressures makes it a necessity to incorporate social values in the organisational business model. The CSR concept despite its ambiguity, number of approaches and the interpretations with the action motives; indicates values as the key factor of success of the organisation within the new conditions. What is more the stakeholder theory in the values sees their mechanism of the expectancy transition in relation to the practical functioning of the organisation. Equally the CRS and the stakeholders in terms of everyday operations combine the organisational values. The objective of the article is to point out the cultural conditions when implementing the CSR concept; especially when giving it a strategic dimension. In what way does the value system implicate the process of giving a real social responsibility measure concept? What role in this process do the stakeholders play? The indication of supporting factors within this process, as well as the factors which can be considered a barrier.