Cultural attitudes conducive to the implementation of corporate social responsibility activities in enterprises

Purpose: The aim of the research was to determine the cultural attitudes conducive to CSR implementation in an enterprise, and then to verify their occurrence in enterprises implementing CSR. Methodology: The research used the diagnostic survey method. The research tool used by the Authors of the article was a questionnaire allowing the verification of the occurrence of 12 cultural attitudes conducive to CSR in the surveyed enterprises. The research covered 234 enterprises on the territory of Poland, which declared CSR activities. Findings: As a result of the research, all the cultural attitudes were verified and their occurrence was assessed with a medium and low intensity, most often these are attitudes describing managers than employees. Cultural attitudes conducive to the implementation of CSR, although they are noticeable in the researched enterprises, to a small extent, support the implementation of CSR activities. Research limitations: Conducting research in enterprises outside the territory of Poland and comparing it with national ones could significantly increase the scientific value of the article. Practical implications: Research brings new knowledge and can be used by management in their practical activities. Social implications: The results of the research increase the level of knowledge on the issue of cultural attitudes conducive to CSR implementation in enterprises. Originality: The authors identified cultural attitudes conducive to the implementation of CSR in the enterprise, verified their occurrence in the surveyed enterprises and assessed whether the cultural attitudes verified by them are conducive to the implementation of CSR activities in the enterprise.