%0 Journal Article
%T  Desired Versus Existing CSR Practices: A Research Perspective
%A Rojek-Nowosielska, Magdalena
%J International Journal of Contemporary Management
%V 2015
%R 10.4467/24498939IJCM.15.009.4488
%N Numer 14(4)
%P 23-44
%K corporate social responsibility (CSR), Kohlberg’s theory, research, CSR practices.
%@ 2449-8920
%D 2016
%U https://ejournals.eu/czasopismo/international-journal-of-contemporary-management/artykul/desired-versus-existing-csr-practices-a-research-perspective
%X 
	Background. The concept of Corporate Social Responsibility (CSR) is nowadays widely recognised as important in a globalised economy. Companies often inform the public about initiatives they are involved with in relation to CSR but it is unclear whether such declarations are in synergy with the every-day business reality.

	Research aims. The research problem is related to whether the declarations of companies concerning activities in the area of CSR overlap or are in synergy with their espoused business practice.

	Methodology. Empirical research in the form of a questionnaire was conducted among 385 companies operating in Poland. The key questions verifying their activity level in the CSR area concerned: (1) involvement in pro-social endeavours, (2) participation in voluntary initiatives, and (3) creating (or modifying) legal regulations concerning the improvement of working and social conditions. The respondents’ answers were categorized based on the form of ownership, the number of employees as well as the source of capital.

	Key findings. The general conclusion indicates that the companies’ declarations about CSR are not fully reflected in their real business activities.