The Corporate Social Responsibility - Exploration inside the Experiences and Pratices in EU Level

This research explores the experiences and practices that each enterprise faces in a country especially concerning with corporate social responsibility (CSR) evidence. According to this, the enterprise is na open social system whose existence is only possible thanks to the interaction that maintains with all stakeholders' group. It is this conviction that enterprise should have a responsible posture facing the society which detennines a certain behaviour, conduct and actions. Thus, the methodology is subdivided in two different degrees of scope: first a geographical perspective about 19 European countries, that IS are in the field of the European Union (EU), in general and to Portugal, in particularly; second based in a survey applied to micro, small and medium-sized enterprises (SMEs) and has been carried out in 2001. For a long time social and environment responsibility initiatives has been increasing role in the strategy of the finns, but there are not universally agreement. Nowadays, several instruments develop it, especially in the point of view•of the EU. Generally, it is accepted that corporate social report is a conununication and measurement object, but limitations of availability and accuracy of the data could create diverse constraints. So, corporate social responsibility is an area full of scientitic and technical discussion. The main objective of this research is to present the results and instigate to the discussion of this subject by choosing a dynamic and differentiated examples presented in the survey and other documents which focus the fragile boards of the situations concerning in these area and the difficulties of concepts and interpretations