PURPOSE: This article aimed to identify CSR activities undertaken by companies from various countries during the pandemic. The authors have based their systematics of activities on empirical research conducted among the managerial staff of enterprises in Poland, Belgium, and Ukraine. ; DESIGN/METHODOLOGY/APPROACH: To check how and whether the CSR strategy was implemented among socially responsible enterprises during the COVID 19 pandemic, pilot studies were carried out among middle and senior management in July - August 2020. These studies were carried out in Poland, Ukraine, and Belgium. Authors used a diagnostic survey, interview technique, and a research tool in the form of an interview questionnaire. ; FINDINGS: Socially responsible enterprises should be mainly involved in the fight against Covid-19 in a pandemic. All respondents confirmed that their employer had taken extraordinary measures to protect the employees against the coronavirus. ; PRACTICAL IMPLICATIONS: The article identifies the actions of corporate social responsibility undertaken and indicates the gap that has not been taken. According to the authors, this is especially important at the threshold of the fourth wave of the pandemic. ; ORIGINALITY/VALUE: During the crisis, social expectations towards the most prominent brands are growing, conducive to gaining new customers and building ties. Customers and local communities appreciate all support activities used by companies around the world. Companies from Poland, Belgium, and Ukraine focus on initiatives that mitigate the effects of the crisis and support society. Undoubtedly, support in purchasing masks, respirators for hospitals, MS Teams training for teachers, or employee volunteering in nursing homes were significant. ; peer-reviewed