In today's world, companies are the economic engine of society, and making a profit is a social responsibility. However, in the current situation where climate change has a major impact, issues of a social nature affect companies to such an extent that corporate social responsibility (CSR) seems to be a new ground in the struggle for competitive success. Corporate social responsibility policy is beneficial not only for the business result of the corporation, but also for its employees, stakeholders, consumers, communities, the environment and for society as a whole. Therefore, it is imperative to assess and know the extent to which the corporation is socially responsible, which today's companies can show through non-financial reports based on various standards and guidelines that help in their development. Non-financial reports are defined as the process of informing about the social and environmental impacts caused by the economic activities of the company on certain stakeholders and the company as a whole. The goals of socially responsible business are integrated into the business strategy of the company and they become the driver of its development. The CSR strategy unlocks the common value by investing in the social aspects of the context that strengthen the company's competitiveness, and as a result a symbiotic relationship develops: the success of the company and the success of the community are mutually reinforcing.