Abstract

The main aim of the paper was to present the theoretical aspects of the current state of implementation in the selected enterprises of the agri-food sector of the assumption regarding corporate social responsibility as an idea that was already known during the period of establishing the first enterprises and popular until the end of 21st century. Nowadays this idea is widely spread, however its rules and scope of use require the precise review and detailed monitoring in such an important section of economy as the agri-food sector. The article deals with the review of definitions and rules of the corporate social responsibility as well as the contemporary scope and forms of their use in practice on the example of the selected company representing the sector. It was concluded that the implementation of the rules of the corporate social responsibility is necessary at present and at the same time it is an additional intangible resource generating the value and competitive advantage of the food enterprise. However, it is very difficult to analyse in practice.

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