CORPORATE SOCIAL RESPONSIBILITY AS AN INNOVATIVE CONCEPT OF ENTERPRISE MANAGEMENT Anna Wolak-Tuzimek, Ph.D University of Technology and Humanities in Radom, Poland Joanna Duda, Ph.D AGH University of Science and Technology in Krakow, Poland

The following hypotheses are posited : H:1 Application of CSR policies is in direct proportion to size of an enterprise. H:2 Development of a positive image is the key benefit from applying CSR by Polish enterprises. H:3 Financial expenditure required of an enterprise is the main barrier to implementation of CSR

Definition of Corporate Social Responsibility CSR refers to the obligations of businessmen to pursue those policies, to make those decisions, or to follow those lines of actions which are desirable in terms of the objectives and values of our society (Bowen, 1953), Businessmen‘s decisions and actions taken for reasons at least partially beyond the firm‘ s direct economic or technical interest (Davis, 1960), Corporate social rectitude embodies the notion of moral correctness in actions taken and policies formulated. Its general value referent is the body of sometimes dimly or poorly expressed but deeply held moral convictions that comprise the culture of ethics (Frederick, 1986), CSR as actions that appear to further some social good, beyond the interest of the firm and that which is required by law (McWilliams, Siegel, 2001)

Arguments for introducing CSR Business activities create problems, therefore enterprises should be involved in solving them Employees make up social groups to which businesses are responsible Enterprises have the resources necessary to solve social problems Enterprises are partners in an economy just like the government and society, therefore, they should try to meet social, economic and ecological needs of their partners By accepting its social, economic and ecological commitments, an enterprise acts in its own interest and in the interests of society

Arguments against introducing CSR The object of business is to generate profits to owners Enterprises don't have commitments other than economic, except those stipulated by law Involvement in social problems helps enterprises to influence their environment Conflicts of interest are possible Enterprises lack experience of managing social programmes All decisions not associated with market activities reduce economic efficiency, waste time and energy of management, which diminishes economic effectiveness

Benefits experienced by businesses operating in conformity with CSR in Poland Improved company image in the market52% Growing acceptance by the environment36% Rising interest of business partners30% Growing sales26% Rising interest of potential workers24% Cost reductions23% Enhanced media presence8% * Two responses could be provided Source: The authors' own compilation on the basis of KPMG (2014).

Reasons for failure to realise CSR projects in Poland Lack of knowledge and deficit of workers with adequate qualifications 47% Ignorance of the concept45% Absence of clear benefits to the business44% Unavailability of sufficient resources or finance 41% Source: The authors' own compilation on the basis of KPMG (2014).

Structure of enterprises applying principles of Corporate Social Responsibility (%) Specification Micro enterprises Small enterprises Medium enterprises Large enterprises Yes No Source: The authors' own research.

External benefits of applying the concept of CSR (%) Specification Micro enterprises Small enterprises Medium enterprises Large enterprises External benefits Positive image Good relations with the environment Improved reliability Efficient functioning in local communities Improved loyalty of existing and acquisition of new customers * Several responses could be provided Source: The authors' own research.

Internal benefits of applying the concept of CSR (%) Specification Micro enterprises Small enterprises Medium enterprises Large enterprises Internal benefits Higher wages Improved work safety More professional development and prospects Improved welfare facilities Improved motivation, satisfaction and commitment of staff Greater employee identification with their firm * Several responses could be provided Source: The authors' own research.

Barriers to implementation of the CSR theory (%) Specification Micro enterprises Small enterprises Medium enterprises Large enterprises Need for financial spending Lack of staff knowledge and skills Lack of owner/ management commitment Lack of benefits * Several responses could be provided Source: The authors' own research.

Conclusion The hypotheses posited by this article have been proven in full. Results of the Mazovian and national surveys show that: There is a dependence between company size and application of the CSR theory. The larger an enterprise, the more willing it is to implement CSR ideas. In Mazovia, approx. 60% of micro-enterprises and more than 70% of large entities put this concept into practice. Building of a positive company image is the key benefit from application of CSR, as confirmed by 52% enterprises queried in the national survey and 80-90% enterprises operating in the Mazovian region. Micro-, small and medium-sized enterprises in Mazovia find the necessary financial spending (68.2%, 54.7% and 35.9%, respectively) to be the principal barrier to implementation of CSR, whereas larger businesses point to lack of worker knowledge and skills (47% in the national and 40% in the Mazovian survey).