Corporate social responsibility has been considered as an important element of corporate management for a long time. Although this phenomenon is discussed with greater emphasis in recent decades, its history goes back to the twenties of the twentieth century. The companies build their CSR strategies to selected dimensions of corporate social responsibility. This article focuses on corporate social responsibility from the perspective of both - companies and customers, and the comparison of these perspectives. The author’s research involved 180 companies and 250 customers. Based on research, the authors have identified the most important dimensions (areas) of corporate social responsibility and tested set hypotheses about the dependence of the importance of corporate social responsibility and selected social responsibility dimension on the category of the business.