Company Corporate Social Responsibility Research Articles

When pretesting corporate social responsibility advertising can mislead: feelings vs attitudes

PurposeThe main purpose of this study is to contribute to the literature concerned with improving the effectiveness of corporate social responsibility (CSR) advertising by considering how such ads are pre-tested.Design/methodology/approachTwo similar video ads were produced: one using an informative appeal and the other using an emotional appeal. The latter appeal is more widely used by practitioners. Each ad was designed to promote the CSR credentials of the same (fictitious) company. A web-based experiment (n = 244) was used to test both using two types of measure: first attitude towards the company (such as its image) and second the feelings evoked by the ad.FindingsAs predicted from theory, the ads promoted similar evaluations of the company but the evaluations measured by evoked feelings differed significantly. The information-based ad evoked more positive emotions, less negative emotions and more positive attitudes toward the ad. If the ads had been pretested using only measures of evoked feelings, the more emotive treatment would have been rejected.Practical implicationsThe study shows why CSR ads should be pretested and why such tests should include multiple measures. It also illustrates how informative CSR video ads can be better received but how both informative and emotional appeals can be used when communicating a company's CSR.Originality/valueThere is little research relevant to the pretesting of ads designed to communicate a company's CSR. Signaling theory can help explain why comparable (CSR) video ads can be evaluated as similar in their effect on company related evaluations.

Tantangan Implementasi Corporate Social Responsibility Perusahaan Saat Pandemi Covid-19 Tahun 2020-2022

During the current Covid-19 pandemic, many sectors were paralyzed and affected and affected the people's economy during the pandemic. CSR as a form of company activity has become a breath of fresh air for the community during the increasing number of the Covid-19 pandemic that has entered Indonesia. The discussion of this research aims to determine the obstacles to corporate social responsibility (CSR) faced by PT Vale Indonesia Tbk while implementing the CSR program to strengthen local communities in dealing with the COVID-19 outbreak. The population taken from this research is PT Vale Indonesia's CSR report during the pandemic, while the sample is PT Vale Indonesia's CSR report for 2020-2022. This type of research uses a qualitative approach with the case study method. The results of the study show that there are three challenges that hinder the CSR program and three implementations found in the company's CSR program. Due to the Covid-19 pandemic, several of these aspects have hindered the sustainability of PT Vale Indonesia's CSR program, namely Community Development and Empowerment (PPM). Where this program wants to involve the community gathering in large numbers for a local event, as well as the existence of licensing barriers from the local government. Overall, the community has greatly benefited from the PPM program during the pandemic and this program has received broad support from the communities within the area.

Impact of corporate social responsibility on cost of debt in Scandinavian public companies

Research background: In recent decades, companies have paid increasing attention to corporate social responsibility (CSR) and its related performance. Scandinavian countries lead the world in CSR and sustainability. The good CSR performance of Scandinavian companies has motivated studies on this phenomenon, particularly on the connection between a company's CSR and its performance. One of the most important performance indicators and value drivers is the cost of debt. Purpose of the article: This study assessed the impact of CSR on the cost of debt in Scandinavian public companies. Methods: The research was divided into two stages. In the first stage, Scandinavian public companies were divided into two groups (with and without ESG (environmental, social, governance) disclosure scores) to reveal differences in the cost of debt. In the second stage, a fixed-effects regression model for balanced panel data sets was applied from 2011 to 2020 to assess the impact of ESG and its pillars on the cost of debt. Findings & value added: The results revealed that the cost of debt of companies in Scandinavian countries with ESG disclosure scores was significantly lower. The ESG disclosure scores of these companies have increased significantly over the past 10 years. We found a positive impact of CSR on the cost of debt in Scandinavian public companies. The increase in ESG disclosure and pillar scores reduced the cost of debt. These findings are valuable from a scientific perspective. Scandinavian public companies with ESG scores have higher financial risk, but lower cost of debt. These results support the importance of investors' behavior, information asymmetry, and signaling. The findings have several implications for shareholders, managers and creditors. They suggest that creditors consider ESG disclosures when determining a borrower's creditworthiness. Additionally, it is a message to regulators that the debt market values ESG disclosures.

Exploring the Link between Corporate Social Responsibility (CSR) and Customer Loyalty (CL) in the Funeral Assurance Industry in Zimbabwe: A Qualitative Analysis

This study explored the link between Corporate Social Responsibility (CSR) and Customer Loyalty (CL) in the Funeral Assurance Industry in Zimbabwe. Using a qualitative research methodology, the study examined the impact of Nyaradzo Life Assurance (Pvt) Ltd Company's CSR initiatives on recipient communities and individuals, and how these initiatives influenced CL. Data were collected from 60 participants using interviews and focus groups. The study found that Nyaradzo's CSR initiatives, including community development projects, education support to vulnerable groups, and environmental sustainability programs, were perceived positively by participants who were also the company's clients. The tree donation initiative, in particular, created a long-lasting emotional connection between clients and Nyaradzo, and this initiative was contributing towards the development of CL shown by the clients. The study also found that CSR initiatives that aligned with the customer's values and expectations, as determined by their contextual realities, were the ones that were more likely to influenced CL. Overall, the study highlighted the importance of CSR in developing CL in the funeral assurance industry in Zimbabwe, and the need for companies not only to align their CSR initiatives with the values and expectations of their clients but also to involve their clients in some their CSR initiatives.

Factors Affecting the Implementation of Corporate Social Responsibility in the Health Technology Industry in Greece.

Corporate social responsibility (CSR) is an evolving business strategy worldwide, focusing on the sustainability of the enterprise and the provision of multiple benefits to the societies and economies. The aim of this paper was to explore the encouraging and deterrent factors for the implementation of CSR actions in companies specializing in pharmaceutical andbiomedical products as well as in medical equipment in Greece. A cross-sectional study was conducted (April to June 2021) in member-companies of the Hellenic Association of Pharmaceutical Companies, the Panhellenic Association of Pharmaceutical Industry and the Association of Health-Research and Biotechnology Industry. Data collection was carried out via an anonymous, self-administered questionnaire. Descriptive and inferential statistical analyses were performed, using SPSS version 25 (IBM Corp., Armonk, NY, USA). The significance level was set at p≤0.05. One hundred twelve questionnaires were distributed, out of which 87 were returned (response rate 77.7%). 81.1% of companies included CSR in their annual strategy, while only 32.4% of them follow the Global Reporting Initiative standards. The majority (62.2%) disposes ≤€100.000 from their annual turnover for CSR actions. The contribution to society and the ethical commitment of the enterprise are stated as the main encouraging factors for CSR, while bureaucracy and the lack of incentives as deterrents. Pharmaceutical companies reported social acceptance as the major CSR enabler compared to other companies (p=0.034), while companies specializing only in medical equipment/biotechnology mentioned industry competition (p=0.003). Bureaucracy has been revealed as the major disincentive for all participating companies. Corporate advertising is found as an important encouraging factor for the adoption of CSR for the international companies compared to the national ones (p=0.023). Moreover, 97.3% stated that the government should reward socially responsible companies by increasing financial incentives. Conclusion: The health technology industry in Greece implements CSR actions. The company's contribution to society and its ethical commitment are important encouraging factors for CSR, while bureaucracy and lack of government incentives are the main deterrents. The reward of socially sensitive companies by the government would provide significant entrepreneurial and societal benefits, supporting the overall Greek economy.

Financial ratio and company size to mining company's CSR disclosure

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.

Impact of Corporate Social Responsibility on the Effectiveness of Companies' Business Activities

Background: Corporate social responsibility (CSR) has a great influence on the sustainability of company development, so it can be considered a business model for business effectiveness. Objective: The objective of the research is to determine the mutual influence of real-estate companies’ activities and CSR effectiveness in different countries. This study examines indicators for assessing companies’ financial stability, CSR, and working capital management's influence on the activity effectiveness of real-estate companies. Methods/Analysis: Questionnaires, the principal component method, the Sobel test, and linear regression analysis are used to evaluate the relationship between CSR and the business performance of autocratic management-style companies. The authors’ algorithm for assessing a company’s financial stability, CSR, and capital management, which affect the efficiency of companies, is proposed. Findings: Empirical analysis has shown that management has no mediating effect on CSR and enterprise performance relationships for companies with high financial stability and working capital, though it has a stimulating effect for low financial stability companies. CSR and business performance have positive relationships in companies, but despite financial stability growing, the autocratic leadership style reduces interest in CSR development. This paper conceptualizes the impacts of CSR on the effectiveness of companies. Novelty: The novelty of this study is to create theoretical and practical provisions aimed at laws and regulations. Doi: 10.28991/ESJ-2023-07-03-08 Full Text: PDF

Authentic corporate social responsibility: antecedents and effects on consumer purchase intention

PurposeThe aim of the research is to identify the factors that create an authentic company's corporate social responsibility (CSR) engagement and to investigate whether an authentic CSR engagement influences the purchase intention. In addition, the study attempts to provide insights into the mediation role of attitude toward the company and frequency of purchase on purchase intention.Design/methodology/approachIn this study, a theoretical framework is developed in which major antecedents of authentic CSR are identified. A specific example of a brand and its corporate social responsibility activities was used for the study. An online questionnaire was used to collect the data. To verify the hypothesis, structural equation modeling with the partial least squares method was used. A total of 240 people participated in the study.FindingsThe results of the study confirmed that CSR authenticity positively influences consumer purchase intention. Furthermore, the hypothesized impact of CSR authenticity on attitudes toward the company and frequency of purchase could be verified.Originality/valueAlthough there is research on the antecedents influencing the consumer's perceived authenticity of CSR, it has not addressed differences in impact and has not presented a full picture of influencing antecedents. In addition, CSR proof as a new antecedent is investigated in the study. Moreover, research on outcomes of perceived CSR authenticity still lacks depth. The study therefore addresses this research gap by providing an extensive research framework including antecedents influencing CSR authenticity and outcomes of CSR authenticity.

Implementation of Coal Mining Company CSR Program towards Sustainable Livehood

This study aims to determine the implementation of Corporate Social Responsibility (CSR) programs in coal mining companies and their impact on sustainable livehood. This research uses a qualitative descriptive approach to produce reliable and valid data and information. Data collection techniques use interviews, observations and discussions. The source of the data is a key informant taken by snowball sampling method from the company, government and community. The data was analyzed using interactive methods. The results showed that the implementation of Corporate Social Responsibility (CSR) Programs has not been carried out optimally. There are still problems in economic development, land acquisition and the environment, resulting in conflicts between the community and companies, governments and communities.

Sustainable Strategy: Analyzing the Role of CSR Communication of Select Companies to the Stakeholders

Purpose: The purpose of this study is to examine how companies reach their stakeholders through their website for communicating their sustainable practices and also identify the effectiveness of website communication. Better communication of CSR policies and adopting technologies for implementation would make the company’s sustainability policy stronger (Gayathri S, J.V, 2019) Theoretical Framework: This research paper deals with the concept ,as per signaling theory, which states that CSR communication through the corporate website (CSRccw) largely contributes to building corporate image (Hetze, K., & Winistörfer, H.,2016).From the list of top 100 CSR companies in India for the year 2020 listed in the futurescape webpage available online at:https://www.futurescape.in/responsible-business-rankings/indias-top-100-companies/,four companies have been chosen for the analysis. This is the research paper in the process; thus it was intended to study two sectors initially and in the future study other sectors are decided to be included. The respective company website section of CSR (Corporate Social Responsibility) was assessed, and the report was analysed using NVivo software. Design/methodology/approach: Website of the organizations were analyzed using Nvivo (Nvivo 12 – Trial Version). It is a mixed-method data analysis tool with text analysis capabilities. The method employed in this study is a word cloud and text analysis. This analysis adopts a quantitative approach looking at word frequency, word co-occurrence, and the clustering of documents based on word similarity. Findings: Organizations aims at adopting sustainable practices and above all they focus and intent to communicate the same to their stakeholders. The Results of this research paper indicates that, organizations predominantly use website among other CSR communication strategies. Most of their focus areas were youth, education. Community development. Words used prominently helped the stakeholders to relate the words which reflected in brand building. Research, Practical/social implications: The study has analyzed only four companies as a starting point and future studies can be rigorously done using a larger set of sample date set.. a sentimental analysis can be done. Since social media is becoming an effective communication platform, corporations should pay more focus on using social media especially through its website. The corporations should encourage stakeholders’ views related to CSR communication on social media. Originality/value: The value of this research is that, it helps us understand the way companies use their website for CSR communication, since the majority of these type of studies were conducted are in the developing countries like US and Europe. Limited research and insights are found in the emerging markets. This study focuses on the emerging markets.

Do firm attributes impact CSR participation? Evidence from a developing economy

PurposeAmidst the growing awareness regarding the social accountability of corporates, the study has attempted to investigate how firm characteristics like size and performance influence corporate social responsibility (CSR) activities in India.Design/methodology/approach236 Indian firms listed on the National Stock Exchange (Nifty 500 index) have been selected for the empirical analysis. The independent variable firm size has been defined through total assets, operation scale and resource access. Another important factor, firm's performance, is also considered as the independent variable. CSR, the dependent variable, has been measured using Bloomberg's Environmental, Social and Governance (ESG) disclosure scores.FindingsFindings of the dynamic panel data analysis have revealed an inversed U-shape relationship between companies' size and CSR, i.e. CSR participation is positively related with small-sized firms, but as the firms become larger in size, their relationship with CSR becomes negative. A negative relationship has also been found between firm performance and CSR, while the age of the firm exhibits a positive association with CSR participation.Originality/valuePoor performance of the larger firms suggests that government regulatory bodies need to take strict steps to enhance supervision. Clear regulations are required to be framed and enforced upon large companies to promote consistent participation in CSR. The present study has endeavoured to offer a distinct viewpoint by considering firm size and CSR to be related in a non-linear manner and has brought forward relevant information from the perspective of an emerging economy like India.

How open innovation can improve companies' corporate social responsibility performance?

AbstractOpen Innovation (OI) allows companies to develop innovative solutions more effectively, with lower costs and risks. The economic benefits of OI have been thoroughly investigated in prior research. More recent literature suggests that OI can help companies also improve their Corporate Social Responsibility (CSR) performance. Contributions on how open innovation can help companies improve their CSR performance, however, are fragmented and lack strong theoretical foundations. In this study, we perform a systematic literature review to synthesize the main findings and provide a theoretical framework to explain how companies can simultaneously improve OI and CSR through the management of relationships with stakeholders. The framework is then used to investigate how OI projects favour the achievement of CSR objectives, by referencing the 17 United Nations (UN) Sustainable Development Goals (SDGs). Results show that the stakeholders' theory can be used to explain the connection between OI and CSR performance. We also find that companies can collaborate with different stakeholders' categories to achieve a variety of CSR goals. We suggest that companies adopt a long‐term perspective and explicitly include sustainability objectives in their open innovation strategy to enhance their position as reliable partners and elicit favourable responses from the environment. Results also allow us to provide some suggestions for future research. First, we point out that literature currently lacks conceptual studies to help formalize the connection between OI and CSR. Secondly, we observe that the influence of some stakeholders' categories, such as governments and research organizations, on companies' OI and CSR efforts remains under‐investigated.

Transparency in corporate social responsibility communication on social media

PurposeRetailers recently have started communicating their corporate social responsibility (CSR) commitments to their consumers directly on social media. That is to say, CSR communication has expanded to social media that allow two-way communication, distinct from traditional CSR communication channels. As transparency has been recognised as a crucial factor influencing the effectiveness of traditional CSR communication, this study investigated its role in the social media context.Design/methodology/approachA two-level, single-factor (i.e. transparency of a mock retail company's CSR communication) between-subjects experimental design was employed, and 237 responses from an online survey were used for PROCESS macroanalysis.FindingsTransparent CSR communication was found to increase the consumers' perceived CSR credibility and attitude toward the company, which influenced consumers' subsequent purchase intention (functionalistic outcome) and intention to respond to the CSR communication (constitutive outcome). The results of the study also corroborated that consumers' level of elaboration when processing CSR communication on social media depends upon their level of concern over the social issue.Originality/valueThe study extends the elaboration likelihood model (ELM) to CSR communication in the social media context by validating that consumers' level of information elaboration is determined by their level of concern over the social issue. In addition, it provides the first empirical support for the significance of transparent CSR communication on social media and explains the mechanism of transparency's influence. Transparency indirectly affects consumers' behavioural intentions by forming a favourable attitude toward a retailer. The findings can help retail practitioners communicate CSR commitments persuasively on social media. The study also integrates functionalistic and constitutive perspectives of social media CSR communication, which is notable and discussed in depth.

CSR attributions and the moderating effect of perceived CSR fit on consumer trust, identification, and loyalty

Although many companies have engaged in corporate social responsibility (CSR) actions to elicit positive customer responses, the motivation behind CSR actions plays an important role in how effective they are, often leading to unexpected outcomes. While previous literature has placed a strong emphasis on value- and strategy-driven CSR actions, the changing consumer perceptions of and responses to these CSR actions remain less understood. Therefore, the current study investigates 1) how a company's CSR attribution affects consumer trust, identification, and loyalty and 2) how the perceived CSR fit moderates these relationships. The results indicate that value-driven, strategic, and stakeholder-driven attributions have positive effects on consumer trust, influencing consumer-company identification and loyalty positively. Further, we find that perceived CSR fit significantly moderates the relationship between strategic attribution and trust and between trust and loyalty. This study provides meaningful implications for both academia and industry, as it illustrates the changes in consumer views following the global pandemic relative to consumer views revealed in earlier studies.

Pengaruh Pengungkapan Corporate Social Responsibility Dan Biaya CSR Terhadap Kinerja Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and CSR costs on company performance during the pandemic in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange with the 2019-2021 research period. The sample in this research is 7 companies taken using purposive sampling technique. The independent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) measured by 91 items according to GRI-G4 and CSR costs are measured by employee welfare costs and community costs, while the dependent variable is company performance measured using ROA, ROE and ROS. The research model used as a test tool is Partial Least Square (PLS) version 3.0. The results of the study show that Disclosure of Corporate Social Responsibility has a significant effect with the negative direction on company performance and CSR costs have no significant effect with the negative direction on company performance.

The impact of social responsibility on corporate financial performance: A systematic literature review

AbstractAlthough corporate social responsibility (CSR) has been gaining relevance in the academic, business, and political worlds, the relationship between CSR and performance remains unclear. This study provides a better understanding of the relationship between companies' financial performance and CSR activities. In other words, can the allocation of company resources to address social, environmental, and governance issues be a source of synergy to increase business value and improve financial performance for the benefit of the company and its stakeholders? To shed new light on this issue, we mapped this topic via a systematic review and content analysis of 53 articles identified in the confluence between CSR and financial performance from 1984 to 2021. Our study suggests that CSR directly impacts a company's financial performance, and this impact becomes more significant as the company's environmental, social, and governance (ESG) scores improve. Moreover, we must note that this is a comprehensive study whose results include analyses of companies from the world's largest stock market indices, mutual funds, sustainable portfolios, non‐sustainable portfolios, regions, asset classes for ESG investing, emerging markets, developed and developing countries, among others. Additionally, this study provides a path for future research.

Inclusivity and corporate social responsibility in marketing

Inclusivity and corporate social responsibility (CSR) in a community where ethnic diversity and conflict are very low compared to other countries still need to be researched more. This study aims to analyze university students’ awareness of inclusivity and CSR in marketing teaching using a pretest-posttest control group design. Both experimental (n = 138) and control (n = 140) groups are homogeneous regarding nationality, ethnicity, and age. The experimental group was subject to specific training on inclusive products, marketing communication, and CSR, which allowed testing of their perceptions and the training’s effectiveness. The first trial showed that the change in the experimental group was 8%, against 2.5% in the control group. The second trial demonstrated that the change in the experimental group was 30.4%, noting inclusive reasons, and, in the control group, only 6.4%. The third trial found a positive evolution in the experimental group, with more than 8.3% of students choosing the CSR company, and a negative evolution in the control group of –5.6%. These differences were not statistically significant within both groups but significant when comparing the two groups. The results of this study highlight that this homogeneous population does not think about those issues when analyzing businesses, products, or marketing communication. However, when people are submitted to specific training, they become aware and change their perceptions accordingly to what was expected. Thus, one concludes that education for inclusivity and CSR should be part of students’ training, independently of the homogeneity of the social and human environment. AcknowledgmentThe authors would like to thank their students at Universidade Portucalense for accepting that their school tests were used to design and publish this paper.

The Effect of Corporate Social Responsibility on Customer Trust and Loyalty

The concept of Corporate Social Responsibility (CSR) has been the subject of various studies in recent decades. The purpose of this research was to study the Corporate Social Responsibility of companies, in combination with customers’ perspectives, in terms of their trends regarding their trust and loyalty. In this study, the business sector of the Greek mobile telecommunications’ companies was selected, where research on issues related to CSR is not considered extensive, to analyze customers’ attitudes towards a company that emphasizes its social responsibility. To complete the theoretical framework, questionnaires were collected to empirically investigate correlations and highlight, ultimately, the importance of having socially responsible companies in the mobile telecommunications sector in Greece. The present research proved that both at the bibliographic and practical level, successful companies are the ones that are concerned not only with increasing their sales and profitability, but also with enhancing and emphasizing their social impact and returning value to society.

STRATEGICKÁ SPOLOČENSKÁ ZODPOVEDNOSŤ AKO MODEL SÚLADU V PROSPECH UDRŽATEĽNEJ INOVAČNEJ VÝKONNOSTI

Purpose of the article The paper aims to identify approaches to understanding CSR, emphasizing the importance of strategic Corporate Social Responsibility (CSR) in the context of sustainable innovation performance. The paper answers two main questions: what is strategic CSR, i.e. what does a system integrating a strategic approach to CSR look like and when is the right moment to change the way of management, align the interests of stakeholders and take steps to change (to introduce or develop a selected concept, system, model, etc.)? Methodology/methods Based on the analysis of publications, studies, managerial methods and tools, the article proposes a possible procedure for an framework linking corporate responsibility with innovations, which can be beneficial for aligning the interests of all stakeholders in an organization. The contribution is based also on the relationship between quality and CSR, also because CSR is the part of quality management concepts based on continuous improvement and increase efficiency and effectiveness of business operations. Scientific aim The intention is to raise awareness and develop the application of the strategic -based CSR concept as the compliance model in order to ensure an effective system in organizations. The task is to identify a performance tool that can be used by SMEs for the benefit of harmonizing requirements, interests and expectations within the framework of developing business activities. Findings CSR as a model for aligning the interests and strategic activities of a company is an ideal concept even for smaller companies. Companies without systematic application of management tools in their processes, such as self assessment, will not be competitive. The article presents a proposal for a concept of developing system and informs about the self assessment as the method of sustainable model of compliance management. A framework has been constructed that allows identifying when an SME should take action and change its approach in managing its activities, i.e. where he is on the path of reconciling interests and requirements. Conclusions (limits, implications etc.) The compiled CSR maturity grid has the potential to strengthen the economic, social and environmental cohesion of SMEs, to strengthen continuous improvement, and last but not least, it contributes in a fundamental way to the sustainability of the system, i.e. it is understood as a method of managing the sustainable development of a competitive business. The contribution has certain limitations and for this reason it is also desirable to develop a self-assessment tool for effective compliance management of companies and also to carry out studies on the possibilities of applying strategic CSR in companies of various industries.

Corporate Social Responsibility of Companies in the Context of Russian Military Aggression in Ukraine

The war in Ukraine became a test for many foreign companies from the point of view of implementing the principles of corporate social responsibility, which they had previously declared. This especially affected international businesses, including Polish companies, that actively worked on the Russian and Ukrainian markets, whose economic interests for many years related to cooperation with Russian partners and the sale of Russian goods on the market of Ukraine. This article is devoted to the issue of corporate social responsibility of businesses in the context of Russian military aggression in Ukraine. The main objective of the presented paper was to identify and clarify the role of corporate social responsibility and business attitudes towards corporate social responsibility and its impact on decisions on possible cooperation in times of war. In addition, the specific objective was to identify the effects of Russia’s aggression against Ukraine on business activities conducted by Polish entrepreneurs, considering their attitudes towards corporate social responsibility principles. This goal was achieved through an analysis of the literature on the subject and in-depth interviews conducted with a sample of 100 Polish entrepreneurs. The results indicated that Polish entrepreneurs felt significant negative consequences of the conflict. After Russia’s aggression against Ukraine, most surveyed companies suspended (47,1%) or ended cooperation (43.1%) with Russian partners or exported products to Russia. Contrary to expectations, only some companies (18.4%) cited corporate social responsibility values among the reasons for this decision. It was also shown that there was no relationship between corporate social responsibility involvement and the declared ratings of companies remaining in Russia. In addition, companies reporting to suspend their activities during the conflict are considering a return to earlier cooperation in the future.