CSR activities directed at employees in the light of their usability assessment

PURPOSE: The core purpose of the paper is the evaluation of selected initiatives aimed at employees undertaken by employers, as part of the implementation of the concept of Corporate Social Responsibility, from the point of view of their use value for both parties.METHODOLOGY: The study was conducted using the CATI (computer-assisted telephone interviewing) in two stages in 2019 and 2020 on a group of approximately 300 enterprises (employers) and a group of 600 employees from the West Pomeranian Voivodeship in Poland.FINDINGS: Positive image of the conducted research is probably the fact that enterprises implement various CSR activities towards their employees. Additionally, the results imply that the average values of scores for these selected initiatives indicate their relatively high usefulness, both in terms of benefits for employees and companies.PRACTICAL IMPLICATIONS: The study is theoretical and empirical. The theoretical considerations carried out in the article emphasize the ideological significance of CSR and its use value characterized primarily by the benefits of its application. The analysis of the results of primary research allows, first, to specify the areas of convergence of assessments for concrete action carried out by the enterprises selected for the study from the point of view of benefits for these enterprises and their employees, and to stress the importance of adequate selection of initiatives.ORIGINALITY/VALUE: The article presents the results of primary research on the involvement of modern enterprises in the implementation of the concept of corporate social responsibility (CSR).The project is financed within the framework of the program of the Minister of Science and Higher Education under the name "Regional Excellence Initiative" in the years 2019 - 2022; project number 001/RID/2018/19; the amount of financing PLN 10,684,000.00.peer-reviewe