The aim of the study is to present selected issues relating to the concept of CSR in the opinions of small and medium enterprises engaged in economic activities in rural areas. The concept of corporate social responsibility, functioning under the name of CSR, which is the responsibility of the business, is becoming more popular not only in academia, but also business. Research into business opinions on the concept of CSR was carried out in the second half of 2013 and included 174 micro (0-9 employees), small (10-49 employees) and medium (50-249 employees) agribusinesses engaged in business activities in rural areas of Warmia and Mazury. Studies have shown that nearly 30% of traders noted that the principles of social responsibility are reflected in financial results – they saw benefits such as higher quality products, lower costs and associated savings such as in water or energy.