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Research background: The dominant paradigm in management practice today is economic. It guarantees economic growth, but entails certain social and environmental costs. It is used by commercial enterprises. Social enterprises founded on different principles pursue social and economic goals. They guarantee development by referring to commonly accepted social values. Thanks to this, they provide additional environmental and social benefits. However, these enterprises are less often subject to research, especially the cooperatives that are part of them.Purpose of the article: The aim of the article is to identify the management paradigm in social enterprises in the light of financial reports by management boards. In order to identify the management paradigm, reference was made to the concept of corporate social responsibility (CSR).Methods: The research method is a comparative analysis of the content of financial reports of 30 selected social enterprises and commercial companies representing the dairy, trade, and insurance industries. The survey is qualitative in nature.Findings & value added: Research results confirmed that there are essential differences in the management paradigms of the two analyzed types of enterprises. The management boards reports contain statements confirming responsibility in social, environmental and economic aspects however the social and environmental aspect is more often presented in management reports of social enterprises, has more manifestations, a broader and a deeper scope. The scope and the content of these reports allows for the conclusion that social enterprises have greater awareness of responsibility for society and the natural environment than commercial enterprises. They do more for society and the environment than commercial enterprises. On the other hand, the analysis of the content of management board reports of commercial enterprises shows that their dominant sense of responsibility is economic responsibility. The management picture that emerges from the social enterprise reports shows the use of elements of humanistic management, while the economic paradigm is more frequently applied in commercial companies. The research has a pioneering character. Its added value is the original idea of analyzing the content of company management reports in order to identify the applied management paradigms.
