Scope of Activities as a Criterion Determining the Type of CSR Actions with Regard to Employees: A Case Study

Purpose: This article aimed to demonstrate the results of research carried out in 2019 on a group of 301 enterprises from the West Pomeranian Voivodeship in Poland and to analyze the differentiation of indications for the involvement of enterprises representing two different scopes of business activity in the implementation of specific actions with regard to employees. Design/Methodology/Approach: The CATI method was used to conduct the research on a group of 301 enterprises from the West Pomeranian Voivodeship in Poland operating in the service sector. The structure of respondents with respect to the scope of their operations, included 150 entities conducting accounting and bookkeeping activities, as well as tax consultancy – RKiDP (PKD 69.2 section) and 151 entities operating in the field of cleaning services – SO (PKD 81.2 section). Findings: The conclusions give indication of a relationship between the selection of specific CSR activities taken with regard to employees and type of business activity. At the same time, for the purpose of seeking a set of initiatives that respond to the specific needs of particular groups of enterprises, the need to broaden the scope of analyses with further examples was recommended. Practical Implications: The grounds to the hypothesis brought forward in this article was research conducted in the aspect of identifying the involvement of enterprises in the implementation of CSR activities undertaken in regard to employees. The frequency distribution of indications of specific initiatives shows a certain dependence of particular choices of the surveyed enterprises on the main criterion determining the scope of their activities. One example are two different groups of companies. Originality/value: The article presents the results of primary research.