The problem of identification and evaluation of costs incurred for the implementation of the corporate social responsibility strategy was addressed in the study. The study was divided into two main parts, theoretical and empirical. The theoretical part of the study presents a strategic perspective on the idea of corporate social responsibility based on literature studies. The considerations presented in the empirical part include the results of research conducted in a production company operating in Poland. The aim of the study was to identify the costs incurred for the implementation of the corporate social responsibility strategy and to assess the possibility of optimising these costs. The research methods used to achieve the goal are: a method of literature analysis and criticism, a method of descriptive analysis and a case study. The issue of identification and assessment of costs incurred in the implementation of the corporate social responsibility strategy is important and current due to its impact on maintaining the competitive position of the enterprise on the market.