The importance of corporate social responsibility (CSR) for msp companies in Poland: benefits, barriers and good practice examples

Abstract Subject and purpose of the work The subject of the study was corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in Poland. In turn, the aim of the study was to identify the benefits and barriers associated with the introduction of CSR in SMEs and to present the practices applied by such enterprises in the indicated scope. Materials and methods A desk research analysis was carried out in this article, using data from PARP statistics, reports and scientific publications. Results The findings address the awareness of CSR among SMEs and present examples of good practice by these companies. The role of the upcoming ESG and CSRD regulations, which are expected to influence sustainability reporting by SMEs, is highlighted. The research shows that the level of recognition of the term CSR among Polish SMEs is low. Only 21.8% of surveyed entrepreneurs were aware of the term. Nevertheless, among companies aware of the importance of CSR, the majority perceive it as an important element of business activity. Among the CSR practices applied by Polish SMEs, those related to employee health are mentioned most frequently. Many companies also engage in dialogue with employees in order to better understand their needs and adapt their activities to them. There is also a growing environmental awareness among entrepreneurs, which translates into the implementation of pro-environmental solutions. Conclusions The low level of CSR awareness among SMEs in Poland indicates the need for further educational activities in this area. Implementing CSR in SMEs brings many benefits, such as improving the company’s image, increasing customer and employee loyalty, reducing operating costs and increasing competitiveness. However, there are barriers to implementing this strategy, such as limited funds, lack of knowledge, insufficient staff and competitive pressure, among others.