International Journal of Academic Research in Accounting, Finance and Management Sciences

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Corporate Social Responsibility as Value for the Customer

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Consumers are increasingly paying attention to contemporary environmental and social problems, and increasingly declaring their willingness to take action to solve these problems. Their desire does not always translate into behavior in this regard. Consumers also have ever-increasing demands and expectations of companies in the field of environmental protection and other social activities. Social involvement of enterprises may therefore represent a specific value for the customer. These trends affect the growing importance of corporate reputation. Customers are increasingly interested in companies that conduct their activities in accordance with the principles of sustainable development and treat their reputation as an element of the value offered. The aim of this paper is to identify social problems of businesses in the context of value for the customer. Corporate social responsibility is one of the biggest challenges faced by enterprises today. Reflections contained in the paper do not have definite characteristics and should be treated as an opinion in the discussion.