Dagmara K. Zuzek

Economic aspects of corporate social responsibility and sustainable development in companies

The aim of the article was to indicate economic aspects of corporate social responsibility (with special regard to expenditure on environmental protection) in companies based in Pomorskie and Malopolskie Provinces of Poland. The conducted analysis showed that more and more companies conduct their business based on the philosophy of corporate social responsibility, and the expenses borne by the companies on different directions of environmental protection investments are high, while these outlays, except for protecting biodiversity and landscape, are higher in Malopolskie Province. In both Provinces, the companies spend the most of their resources on air and climate protection, while in Malopolskie the enterprises allocate 28.5 % more funds for this purpose than in Pomorskie Province. Also, in terms of expenditures on sewage management, waste management and reduction of noise and vibrations, Malopolskie Province again overtakes Pomerania. Only expenditure on the protection of biodiversity and landscape is higher by 67.6 % in Pomerania as compared to Malopolskie.