The subject of this paper is the analysis of the factors that have the greatest importance regarding the implementation of the principles of social responsibility in transnational corporations. International standards for assessing corporate social responsibility define the framework and guidelines in the evaluation of the corporation in this regard. From the company's point of view, the involvement in social activities is used primarily for improving their own image. Companies try to reconcile the desire for profit with social considerations and environmental protection, however, this process is very complex. Corporations should carry out these policies and implement appropriate procedures. Additionally, consumers want to see the use of the CSR principles in practice, so corporations should measurably help the local community and/or support social organizations. In this context, the corporation may serve a wide audience, communities, and have a significant impact on the environment. The paper will attempt to answer the question regarding which factors affect the application of CSR in corporations.
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