Social responsibility of enterprises towards employees. Theoretical and practical aspects

The article presents theoretical and practical considerations related to the implementation of Corporate Social Responsibility (CSR) in the area of relations with employees. Its purpose is to analyse basic principles, guidelines and standards of this concept with regard to employees and also to attempt to evaluate this type of activity in Polish reality. For the purpose of this objective, the modern sense of social responsibility of enterprises is presented first. Subsequently, selected documents that determine normative guidelines for this concept have been considered among which those that mention employee-related aspects have been distinguished. The last part of the article contains results of research conducted in enterprises that provide accommodation services in Zachodniopomorskie province, this research concerns their involvement in CSR activities with respect to employees. A summary of theoretical assumptions and practical functioning of the enterprises surveyed enabled finding divergence and indicating the scope of possible action.