Корпоративная социальная ответственность: российские и зарубежные стандарты

Abstract

The article presents an analysis of the features of social practices implementation and corporate social responsibility in the business world. The authors structured the distinctive features of the American and European models of corporate social responsibility. Based on the analysis the authors highlighted the stages of formation of corporate social responsibility. Much attention is paid to the method of creating reports of Russian companies on corporate social performance and the need for government regulation which oblige companies to this activity on the example of the experience of Finland, Norway, Denmark and other countries. The recommendations of the corporate social responsibility of business structures in Russia and the former Soviet Union are suggested.