The significance of the condition and advancement of human capital currently comprises a determinant of the dynamics and progress of both economies as a whole, as well as different actors functioning on markets. It is therefore important that we pay attention to the need for caring for human capital in various dimensions and that we continuously look for alternatives to improve its condition and create growth opportunities. This is where the concept of corporate social responsibility, or CSR is helpful. With its principles, CSR is fully consistent with the sphere of responsibility of entities (organizations) for, among others, employees. Because of that, in the dimension of performance, the delivery of activities in this field can effectively determine the quality and development of human capital.

The aim of the article is essentially to present the results of primary research conducted in 2019 on a group of 301 enterprises from the Zachodniopomorskie Voivodeship in Poland, regarding the implementation by these entities of selected activities addressed towards employees in the field of corporate social responsibility. The results of these studies provided the basis for the formulation of key proposals regarding, inter alia, the degree of involvement of these entities in the implementation of CSR-related activities towards employees, as well as shaping human capital. The studies allowed to indicate a peculiar insufficiency of taking responsibility in this area of CSR and the need to raise awareness about the importance of caring for the human factor in the organization.