Socially Responsible Activity of Micro-, Small-, and Medium-Sized Enterprises—Benefits for the Enterprise

As a research hypothesis, it was assumed that micro-, small-, and medium-sized enterprise SMEs undertake Corporate Social Responsibility (CSR) mainly guided by the benefits obtainable from this activity. The aim of study to identify achievable achieved undertaking CSR SME enterprises. are not obliged report exploration included literature studies empirical research, according expert method, in three stages: (1) selection experts, (2) collection information using CAWI CATI (3) development interpretation results. Research has indicated is becoming closer SMEs. shown experts implementing gaining it. It also experts’ knowledge insufficient, which results many opportunities resulting implementation activity being overlooked. European Commission (EC) guidelines introduced an obligation reporting only for listed companies; indirectly, will affect other companies. Voluntary increase bring SMEs, provided legal framework created facilitate its reporting.