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The paper deals with the gradual development of the scientific concept of corporate social responsibility (CSR), which is the value and ethical concept both in the areas of business and public life. Based on understanding the cultural and social roots of CSR, the aim of the chapter is to describe, analyse and compare the process of defining, accepting and application of CSR in the countries of origins of the concept, in the countries of its moral anchoring as well as in the countries, to which CSR is applied. A systematic review based on the quantitative evaluation of the papers recorded in the world´s databases is the approach method. The results of research show that the scientific concept of CSR has its origin in the United States, and then develops across the UK to Western Europe, later on, the concept is applied in Eastern Europe. The chosen methodology specifies the scientific concept of CSR in time and locates its knowledge epicentres both geographically and by personalities. The papers on the concept of CSR, which have been selected according to specific criteria relative to the objective of research, are material with high ability of notice. The paper also deals with question whether the procedure of implementation of CSR in Europe is correct, if one is defined and structured just as in the US. In supporting documents, it is possible to find the mentions about the need for establishing the concept of CSR on traditional European values, in particular on the historical solidarity.