EN
The purpose of this article is to determine, through empirical research, the level of Corporate Social Responsibility of small and medium-sized enterprises in relation to stakeholders. Literature studies and the results derived from questionnaires completed by entrepreneurs at small and medium-sized enterprises in the area including the Polish part of the Euroregion Nysa as research methods were used. In the first part of the article presents the basic concept of the theoretical basis for company stakeholders, including the identification who the stakeholders are, the identification of key stakeholders and the principles of corporate behavior towards stakeholders developed at a meeting of the Caux Round Table. The second part of the article presents research program of Corporate Social Responsibility for small and medium-sized enterprises conducted by the author in relation to stakeholders within the Euroregion Nysa.