Growing number of businesses are incorporating social responsibility (CR) into their strategy. Businesses notice a number of benefits of CSR implementation. In the literature, there is lack of knowledge regarding the circumstances and conditions affecting CSR implementation. The aim of the present article is to attempt to determine the conditions affecting successful implementation of CSR in companies. The research method which we used is a critical analysis of current theoretical concepts connected with corporate responsibility (CR) and CSR. We analysed current models and suggested stages of CSR implementation. Our focus was on external and internal determinants as well as on the characteristics of a given business entity likely to affect the implementation of corporate social responsibility.