Social Responsibility of Companies Managing Polish Special Economic Zones

In Poland, there are 14 special economic zones, separate areas, where economic activities are carried out on preferential terms. Zones are divided into sub-zones and investment areas, which are intended to attract domestic and foreign investors, influence labour markets, support exports, stimulate the activity of local communities, economic operators, institutions. Polish special economic zones are managed by limited liability companies or public limited companies, in which the State Treasury holds a majority of the votes. Such a management system allows to maintain state control over zones, directions of their development, rapid implementation of investment projects on their territory. The purpose of the article is to define the financial effects of companies managing Polish special economic zones, their contribution to the development of social responsibility, to answer the following questions: is there a relationship between the profits of management companies and the level of social responsibility, what other important factors affect their involvement in social responsibility.The work uses a method of document analysis, its results confirm the increasing participation of companies managing economic zones in the reconstruction and development of vocational education, in the organisation and financing of competitions, festivals, the creation of scholarship systems for high school students, university students. Companies with large capital, high profits, managing the largest economic zones accounted for the largest share of social responsibility.