Abstract:

The purpose of this paper is to note that the current discussion focused on employee´s view of corporate social responsibility (CSR) remains largely unexplored. Corporate culture and its capabilities become resources for the competitive advantage and employee perceptions of CSR activities play key role in long-term firm performance positively. Therefore, this study examines motives of companies to engage activities in social pillar of CSR in perspective that employees can be considered as legitimate stakeholders of the firm justifying introduction of employee-oriented CSR. Research paper has been designed to generate insight into CSR practices used in context on employees (on a sample of 229 companies) directed with social responsibility because human resource management perspective creates condition for human resource management policies and practices that increase employee commitment. The empirical findings suggest that managers of SMEs, who view their employees as legitimate stakeholders of the firm, will introduce employee-oriented CSR out of their sense of moral responsibility towards their employees shaping in particular activities from social pillar of CSR. Finally, transfer of employee-oriented CSR have positively effect in entrepreneurial area as well as for employee’s commitment.