摘要：Sport is one of the fundamental areas of human activity that engages people of all ages,evokes positive associations and has a good effect on health and well-being. Due to the fact that sport is nowadays associated with very high financial investments,as well as becomes a source of significant profits,it attracts attention of local,national or even global business. In particular,a relatively frequent phenomenon is the involvement of banks in sport activities as capital providers or sponsors in order to promote own brand,improve the image or attract new customers on sport. Because both material and non-material support for sport fits strongly in the social context,therefore it can be truly considered as an element of the implementation of corporate social responsibility (CSR) concept by banks. This paper aims to develop the conceptual framework and debate concern in supporting sports by banks as an element of their CSR policy. The paper presents the concept of bank’s CSR,the reasons of banks interest in sports and justification for sport support,especially in form of sponsorship as well as expectations related due to the support. The work was prepared on the basis of literature studies as well as the evaluation of the involvement of banks in Poland in supporting sports activities. The investigation carried out for the purposes of the paper proves that banks in Poland are commonly involved in financial support for sport,they do it through sponsorship,patronage or voluntary work. The reason of support is primarily the will to use massive character and positive receiving of sport to create relations with customers.
