Abstract
The article concerns one of the most popular phenomena in the business currently, which is corporate social responsibility (Corporate Social Responsibility, CSR). Its authors discuss the legal dimension of CSR and the attempts to define it in European documents and international standards. The analysis focuses on the SA 8000, ISO 26000 and AA 1000 standards. The article also discusses the economic dimension of CSR as a part of the company's strategy, especially in the face of growing trends related to sustainable economic development, growing consumer awareness and the need to address the socio-ethical issues of production or trade. It is also proposed to divide the economic aspects of CSR by their tangibility or intangibility. The impact of CSR on the financial results of enterprises is also discussed.
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