Maciej Bernat Corporate social responsibility in labor relations. Abstract Implementation of legal values as fundamental obligation of employer The aim of this aticle is to demonstrate how important it is for an employer to buid proper abor relations with employees from the point of view coporate socal responsibiliy. Relations between the empoyer and the employees are considered rom erspective of values and nonns stipulated for in the Constitution of the Republic of Poland as wel l as those included in other egal acts that should be taen into account as one uns business activiy. The values in question are in paticular those reating to paiy and non-disciminatio, equal ights for women and men, protecton of labor rights, protection of pivay and personal data of employees, reedom of association. The analysis also covers the issue of respecting abor ights throughout the suppy chain. It s assumed for the needs of ths aticle that an employee, in a vey broad undestandng of ths word, s the pincipal contractor to an entrepreneur. The latter one's capabiliy to buid poper relations with the employee gives evidence of how far the entrepreneur realy dentiies himsef with values associated with coporate social responsibiliy and whether he realy intens to implement the same in practice. 1. The importance of corporate social responsibility Corporate social responsibiliy (CSR) is the concept which assumes a diferent point of view upon the nature and objective of running business activities. Most of all, it really comes down to stating that the profit an entrepreneur eans must not be the qnly measure with which to assess him and what he does (Dodd 1932: 1145). Instead, it assumes it is also necessary or entrepreneurs to consider other elements and consequences of their business activiy resulting rom their operation in some speciic social and natural environment. One of important aspects of corporate social responsibility is to look upon a businessman's activiy rom such points of view as human rights, labor rights, protection of natural environment, consumer rights or collaboration with local communities (Lewicka-Strzalecka 2006: 18).