Theoretical Foundations of Corporate Social Responsibility

  • K. Borycki General Director of “Benteler Distribution Poland” Ltd
Keywords: business, corporate social responsibility, model of social responsibility, company, strategy


The article’s objective is to reveal theoretical foundations of corporate social responsibility.  It is argued that the financial crisis and its implications for the global economy have demonstrated once and again that stability of the global market is conditional on the responsible behavior, models of balanced business operation, active management, impact of business (companies) on the social life, and regulatory framework. The global corporate social responsibility depends on problems associated with change in the global climate and deepened social inequality. The demand for social policy is tremendous at global and sectoral level.       

Business needs to be engaged in social issues because a new global social contract between business, government and society is required to ensure long-term stabilization and reproduction of wealth. It has become even more obvious at corporate level.   

It is shown that the notion of “social” has many meanings, but in the legal context it means the need to account, apart from the literary meaning of this norm, for the social context in which this norm operates. The notion “social” is synonymous to society, referring to not only business operation target but also to the responsibility of a businessman.   

It is demonstrated that the corporate social responsibility will work effectively and help achieve the organizations’ objectives if it has the parameters of an open system interacting with the environment. At the same time, it should be remembered that in keeping with the system characteristic of modern management theories addressing a company as a homogenous and target-oriented system all the internal processes occurring in one component of this system will have effects for its other components.   


Download data is not yet available.


1. Adamczyk J. Społeczna odpowiedzialność przedsiębiorstw. Teoria i praktyka. Warszawa: Polskie Wydawnictwo Ekonomiczne, 2009.

2. Bartkowska M., Gałkowski J. Etyka w biznesie. Lublin: Towarzystwo Naukowe, 2002.

3. Bierzanek R., Symonides J. Prawo międzynarodowe publiczne. Warszawa: Wydawnictwo LexisNexis, 2004.

4. Carroll A.B. The Good Company. A Skeptical Look at Corporate Social Responsibility // The Economist. 2005, January.

5. Gasparski W., Jabłońska-Bonca J. Biznes Prawo Etyka. Warszawa: Wydawnictwo Akademickie i Profesjonalne, 2009.

6. Karaszewski R. Przywództwo w środowisku globalnego biznesu. Toruń: Dom Organizatora TNOiK, 2008.

7. Paliwoda-Matiolańska A. Odpowiedzialność społeczna w procesie zarządzania przedsiębiorstwem. Warszawa: Wydawnictwo C.H. Beck, 2009.

8. Segal J.P., Sobczak A. Triomphe C.E. CSR and working conditions // J.P. Segal, A. Sobczak; Europejska Fundacja na rzecz Poprawy Warunków Życia і Pracy, 2003.

9. Snihur S. Etyka Biznesu. Warszawa: Wydawnictwo SGGW, 2006.

10. Яременко В., Сліпушко О. Новий тлумачний словник української мови. Київ: Видавництво “Аконіт”, 2004.

Abstract views: 166
PDF Downloads: 122
How to Cite
Borycki, K. (2017). Theoretical Foundations of Corporate Social Responsibility. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, (3), 47-54.