The study consists of two parts. The aim of the first part of thesis providing theoretical background is to characterise the concept of Corporate Social Responsibility and its relationship with contemporary perception of the development of natural precious areas, where the bioeconomy sector plays an important role. The aim of the second, scientific part is to characterise enterprises representing the bioeconomy sector and to provide the level of importance of selected non-economic factors related to social responsibility in business decision-making process. The article also presents the areas of environmentally friendly activities of analysed entities and the assessment of entrepreneurs regarding positive impact of business activities on the natural precious areas. The method of diagnostic survey along with an interview questionnaire were applied in the empirical research. In the group of 150 examined companies, 48 were selected to represent entities of the bioeconomy sector on the basis of the resource criterion, which included all entities of production area that use biological resources. This was followed by a comparative characteristics of declared attitudes and actions taken by companies with regard to corporate social responsibility in a group of the bioeconomy sector and others. In order to reveal the occurrence of characteristic clusters and similar attitudes towards particular areas of corporate social responsibility in the bioeconomy sector a two-stage classification method of grouping, Two-step Cluster, was employed. Selected elements of descriptive statistics and the non-parametric Mann-Whitney test of the statistical significance were introduced in the study. Results of empirical research, presented in a descriptive and graphic way in the form of tables and graphs, were delivered using the SPSS Statistical Package. The analysis presented in the thesis provides support for the assertion that, in accordance with declarations of entrepreneurs, non-economic factors play an above-average role in business decision-making process of analysed enterprises. The entrepreneurs declared an important role of durable relationships with contractors and both employees’ and customers’ welfare. Particularly important role of non-economic factors in the examined sector is typical for companies with significant competitive potential, when compared to other enterprises, and it is associated with relatively greater scope of influence on given developmental aspects of the natural precious areas.