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Introduction. Under the current economical and globalization conditions, companies in Latvia have to be aware of the importance of the enterprises' social responsibility in the formation of a successful long term development, efficient working environment and company's publicity.Aim of the Study. This study investigates the relationship between organizational values and sensitivity to corporate social responsibility among current employees and business students.Materials and Methods. This study investigates the relationship between organizational values and sensitivity to corporate social responsibility among current employees and business students. Using questionnaire of values' orientations and test of business ethic development, survey data was collected from employees and business students.Results. The results of the study reveal some employee groups that are remarkably different in relation to social responsibility, as well as practicing workers and managers have more social responsible values than current business students.Conclusions. The necessity to facilitate the role of social responsibility in the society and entrepreneurship environment has to be placed at the top of the list of the tasks for higher educational institutions.
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