More and more society believes that Corporate Social Responsibility (CSR) and Sustainable Development (SD) have influenced the way business functions in Poland. It is emphasized that the main obstacles in the implementation of CSR include the lack of understanding of the idea by the management and the perception of CSR as sponsorship activities. Among the benefits related to CSR and sustainable development achieved by organizations are mentioned inside the company and outside the company values, increasing the level of employee involvement and increasing brand recognition as socially responsible. The study discusses the importance of the process of building corporate value through CSR, the role of managers in shaping new competencies, and the approach to CSR as a real element of the company’s strategy, marketing, branding, research and development, and innovation. Enterprises, consciously striving for sustainable development, must start by defining their impact on the environment – both negative and positive, expressed, inter alia, in reporting good CSR practices. The article aims to define a transformational CSR focused on changes in existing business models and to define the importance of management in the field of social responsibility.