Abstract:

This paper synthesizes the extensive corporate social responsibility (CSR) literature focus on environmental issues with the reflection of own empirical findings. We define CSR from four perspectives and develop a CSR taxonomy that are based on the research subject. We integrate theoretical predictions with empirical findings confronted with reality. We investigate application’s  degree of using environmental activities in the Czech small and medium-sized enterprises (SME). The target group for the study were SMEs operating in the Czech Republic. The research hypothesis was derived and tested in the context of the corresponding CSR literature and conducted research. We used the process of in-depth questioning and in the survey was included 229 Czech SMEs. We demonstrate Czech approach to CSR and environment issues.  We define the problem areas, benefits and limitations in the use of environmental activities by the companies. We integrate the theoretical issues with empirical findings from Czech companies. We indicate a possible future development of the environmental pillar of the CSR concept and we uncover a summary of CSR´ impacts. We contribute to the debate for recognition of the particular role of CSR.