Implementation of CSR Principles in HR Management in Micro, Small and Medium-Sized Enterprises in the Pomerania Euroregion: A Comparative Analysis

CSR practice may draw inspiration not only from academic inquiries, but also from social debates, goals articulated by political leaders and the experiences of other economic entities that carry out their own social responsibility programmes. This article discusses an issue that has fundamental significance both for the economy's prospects and in its practical usefulness, as the art of managing in contemporary conditions. The research addresses issues related to Corporate Social Responsibility (CSR) in enterprises operating in the Pomerania Euroregion (The Pomerania Euroregion is a border region of particular significance. It connects German and Polish territory, and since February 1998, Swedish communities as well. In light of its location, the Pomerania Euroregion is a link connecting Central Europe with Eastern Europe and Scandinavia. From the point of view of further European integration, the east-west and north-south connections formed throughout history on the territory of Pomerania are growing in relevance today, making it possible to gradually achieve the EU's dream of harmonisation of living conditions in the member countries of the Pomerania Euroregion) (Mecklenburg-Vorpommern in Germany and Poland's Zachodniopomorskie Province). Entities operating in the tourism sector, offering accommodation, are analysed in this publication. The purpose of the article is to present the results of research concerning the implementation of CSR principles in the area of investment in employee development by Polish and German micro, small and medium-sized enterprises in the Pomerania Euroregion and to indicate cultural differences in this sphere and their influence on the employer-employee relationship. Taking as the paper's starting point the problem's relationship to investment in employee development, the following research hypothesis was formulated: Inspiring employees to develop their skills and to engage in long-term career planning contributes to the intensification of cooperation in regional relations.