Here, the role of business managers in Poland and Germany in creating responsible business was analyzed. The authors examined CSR strategies, challenges in balancing interests and integrating CSR principles with business practices. They emphasize the importance of education and the active involvement of managers in CSR strategies for the company’s long-term benefits. The article uses three key research methods. The first is a review of the Polish and foreign literature, allowing for an understanding of the global context of CSR. The second method is the analysis of CSR reports from Poland and Germany, giving insight into practices and standards in these countries. The third method is research based on a questionnaire survey conducted in Poland and Germany, enabling a direct understanding of the attitudes and practices of managers. Polish companies lean towards sustainable purchasing and training more than their German counterparts, pointing to a nuanced approach to CSR in Poland. Meanwhile, German firms appear more invested in community and environmental programs, highlighting their particular emphasis on certain social and environmental dimensions of business. There is a clear commitment to CSR in both countries, but the varied nature of the initiatives suggests differing cultural or regulatory influences. Enhancing CSR awareness, particularly around sustainability education and emission reductions, emerges as a priority for both nations. The data indicate that managers are crucial in steering CSR practices, with their active involvement often leading to positive outcomes. The study provides an analysis of current CSR landscapes in Poland and Germany.