An increasingly important element in creating competitive advantage is the human potential, as well as the organizational climate that takes into account not only the relationships within the company, but also those that connect it to the environment based on accountability, integrity and integrity. By implementing desirable business practices, companies strive to achieve the expected level of profit in such a way that not only they do not burden their stakeholders with the wrong costs but help meet their needs and improve their quality of life. Therefore, the purpose of the article is to verify the hypothesis that corporate social responsibility guidelines are an important element in building a competitive advantage. The article was prepared in the hypothetical and deductive convention using national and foreign literature as well as the results of secondary research.