Subject and purpose of work: The purpose of the study was to compare the behavior of companies located in the areas of nature value and in their proximity with companies located in urbanized areas in the Lublin Region in terms of Corporate Social Responsibility (CSR).
Materials and methods: The study was conducted by means of the diagnostic survey method, using direct interviews.
Results and conclusions: Companies located in valuable natural or close to natural areas tend to undertake ecological and environmental investments (27.68%), care for the common good (54.46%), and treat employees well (54.46%) as compared with the companies located in urban areas (10.72%, 25.89% and 25.89%, respectively). Sensitivity to nature is primarily the result of the company’s direct contact with nature, the recognition of the importance of protecting it, as well as of good treatment of employees, that is it results mainly from the combination of business and personal relationships with employees. Firms located in urban areas are much more likely to support charitable donations (22.33%), which is a result of higher returns by these companies and more frequent requests for financial assistance. Further research in this regard should concern factors that make the entrepreneurs more willing to implement CSRs in their companies.