The chapter CSR in Poland presents selected issues of corporate social responsibility which constitute the current field for discussion conducted by scientists and business entities. The corporate social responsibility is a relatively new concept in Poland, only recently present in the public discourse. The chapter will outline the implementation of the CSR concept in Poland, which is influenced by the socio-economic situation, history, and the activity of social actors as well. There will be also described the foundations on which Polish CSR is basing. In this context it is important to mention about the entities and their activities which give the main tone to the development of CSR in Poland. The background for discussing the indicated issues will be the relationship between CSR and the category of company’s stakeholders, including, in particular, the so-called internal stakeholders (managers, employees) and external stakeholders and their expectations related to the functioning of the enterprise. The situation in Poland will be also presented in reference to the results of empirical own research carried out with the diagnostic survey method and using the questionnaire as a research tool. The survey was conducted in 2014, on a sample
of 386 enterprises. Discussing the results of this research will have an introductory nature to this chapter—it will indicate what (according to the surveyed entrepreneurs) may be classified as responsible behavior in business. Referring to the results of the mentioned research, there will be also given the answers to the question whether the company, as an entity operating in a competitive market, should engage
in meeting the needs and expectations reported by the company’s stakeholders (even if the needs go beyond the basic area of the company). Considerations carried out in the chapter will allow to identify characteristic trends, challenges as well as threats and barriers for CSR in Poland.