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Abstract

The purpose of this paper was to present the concept of corporate social responsibility (CSR) as an intangible asset formative value and competitive advantage in the food business. The study was conducted in April 2014 year on the basis of observation sites 18 Polish food industry companies listed on the Warsaw Stock Exchange (WSE). This leaves only one third of the surveyed companies declared to take any action in the field of CSR, the two companies permanently cooperate with non-governmental organizations, while five reported good practices implemented to Ranking of Responsible Practices, and one company had implemented CSR strategy and had a report of their activities. Only three companies surveyed recognized the link between engaging in CSR and the higher market value of the company.

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