CORPORATE SOCIAL RESPONSIBILITY AND COMPANY PERFORMANCE – EVIDENCE FROM FOUR EUROPEAN COUNTRIES

摘要

The ability of companies to sense and adapt to environmental uncertainty by leveraging corporate social responsibility (CSR) policies is of critical importance. However, for majority of business entities awareness and knowledge on CSR issues is insufficient or underdeveloped. Further, there is no clear perception among business people on the benefits entailed from the implementation of CSR practices into their business models. In this paper, we used a sample of 146 companies operating in Croatia, Greece, Poland, and Austria, we have examined how these entrepreneurial entities have viewed CSR and how they have valued the importance of CSR in the sustainable context development of their business. By applying a questionnaire survey methodology, our findings are providing a useful insight into the conditions and various levels of CSR implementation used by these countries.