Determinants of the implementation of corporate social responsibility in chosen enterprises

Purpose: The purpose of the article is to analyse the most significant factors determining the implementation of CSR within an enterprise on the example of socially responsible entities highlighted in the “Równa Firma” ranking, organized every year by students and employees of the Faculty of Economics, Finance and Management of the University of Szczecin, affiliated with the Biznes Innowacje Networking Foundation. Design/methodology/approach: This is a research paper, in which the author utilized the survey method. The research was carried out among 25 enterprises awarded with honourable mentions by the committee in the “Równa Firma” ranking in 2018. Findings: The article addresses the issues related to determinants of the implementation of the concept of corporate social responsibility. It is worth noting, that many motives for the use of CSR are presented in both Polish and foreign literature. The article focuses on the factors which have an impact on implementation of the concept of CSR on the basis of own surveys. Research limitations/implications: The results of the research cannot be generalised, but can form a basis for further deliberations. They shed certain light on possible main determinants of implementation of the concept of corporate social responsibility in some enterprises. In the future, it is suggested to perform similar research on the presented topics in a larger group of enterprises. Originality/value: This paper provides research results on the most significant factors determining the implementation of CSR in chosen enterprises of the West Pomeranian Voivodeship in Poland