The subject of the article is a level of realization Corporate Social Responsibility in small and middle sized enterprises in the Wielkopolska region. The article consist of two parts: theoretical one and empirical one. The theoretical part is devoted to the development of activities connected with CSR in polish enterprises in a period of last ten years, The empirical part presents the research carried out in 52 firm in the second quarter of 2009. The results shown that the firms achieving the best level of the CSR practical realization have been the most engaged in good relations in market and that there is no coexistence between the size of enterprises and type of their activity (branch) and the CSR practical realization.