Generolo Jono Žemaičio Lietuvos karo akademija

This paper is an attempt to review the European debate between proponents of the voluntary and the obligatory case for CSR in the middle of the economic crisis that we are living. Starting by the analysis of the current European government-led initiatives to foster CSR among companies we move to the analysis of two specific national government-led initiatives in the EU area, Spain and Poland. Finally, the paper focuses on the comparison of both cases, as an example of the disparities between national policies in Europe. The lack of a regulatory European framework for CSR could explain the misbalance between country initiatives.