Abstract:

The importance of socially responsible practices in the area of: market, natural environment, society, employees is growing. Business is more and more involved in the implementation of sustainable development goals. The aim of the article is to present the results of research on the issue of corporate social responsibility in the field of entrepreneurship of small and medium enterprises in Poland and Turkey. The detailed objectives of the conducted research are: - the level of knowledge of entrepreneurs from the SME sector on CSR, - recognition of the approach (differences and similarities) to the implementation of CSR solutions in the surveyed enterprises. The research covered enterprises of the SME sector in Poland in the Masovian voivodeship  and Turkey in the Mediterranean region. The article is a contribution to further research on the relations of CSR strategies conditioned by the historical and cultural differences of both countries. In the SME sector, the strategy is still little known. Entrepreneurs are more and more often implementing CSR solutions specific to their strategies, thus benefiting from specific benefits. Factors such as: strengthening the brand's reputation, attracting and retaining talented employees, increasing efficiency, meeting society's expectations, protecting the natural environment, creating new business opportunities are highlighted. as: increased trust in the company on the market, energy saving, employment of better quality human capital, improvement of economic results.

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