How CSR affects Polish enterprises

Purpose: The article refers to the assessment of the activities of enterprises within CSR, according to the classification adopted in the Carroll’s pyramid model. Research on CSR issues in this approach has been conducted since the 1980s and is usually addressed to the top management. Design/Approach/Methodology: This article is based on research on the attitude to CSR activities of managers / employees at the operational level; in this way we endeavour to fill a certain cognitive gap. The research included a representative sample of large and medium-sized enterprises in Poland, including representativeness by economy sectors. Findings: The research results point to a different hierarchy of CSR domains than that suggested by the Carroll’s pyramid (and most of the results of previous research addressed to the top management). The highest rated by respondents was legal responsibility, before ethical, and only third place was taken by economic responsibility. Practical Implications: The research results could be useful for managers responsible for CSR impleneting and developing. Originality/Value: The article contributed to filling the cognitive gap regarding priorities declared by CSR managers, i.e. persons implementing CSR activities on behalf of enterprises in practice. The research results indicate that the respondent's job position (the scope of duties related to CSR) and the economic sector they represent have the greatest impact on the valuation of individual areas of CSR, while the size of the enterprise has a weak impact.peer-reviewe