| Summary: | The main objective of this paper is to examine business, social and ecological dimensions of the entrepreneurial activities of small, medium and large enterprises in Croatia by comparing different levels of acceptance, incorporation and utilization of those dimensions among the surveyed companies. Our purpose is to empirically identify and assess the attitudes with regard to as well as the importance and priorities of CSR aspects in business planning. This research provides findings on the priorities and characteristics of CSR concepts of the surveyed enterprises. Based on the empirical results of this study, they can be said to be focused on the operational and financial business aspects. Simultaneously, there is a constant awareness of the necessity for a business change and of the importance of broadening the perspectives to a strategic and normative dimension.
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