CORPORATE SOCIAL RESPONSIBILITY IN THE CONTEXT OF ESG: DEVELOPMENT AND CURRENT TRENDS

Abstract

The unexpected and complex situation facing global society as a result of COVID-19 pandemic has highlighted the importance of companies' commitment to social responsibility. For this reason, scholars have called for a more comprehensive picture of corporate social responsibility (CSR) research (Su et al., 2022). Each country is adopting applicable modern CSR trends to develop this concept. This article analyzes current trends in five countries, such as the USA, China, India, Russia and Kazakhstan. The purpose of this article is to identify the most important current trends that are used in all countries by comparing the trends in these countries, as well as proving that the trends can differ depending on the main problems in the countries. In this paper, an analysis of scientific papers on the topic of CSR, the selection of articles and the analysis of selected articles were carried out. A content analysis of publications on the topic “corporate social responsibility” was carried out for all time and for the last 5 years. An information on current CSR trends was collected from news publications of each country to compare them. The article proved the current relevance of component S by analyzing scientific publications on this topic. The analysis showed an active growth of publications on the development of CSR over the past 5 years, especially the period from 2020 to the present day, which was a consequence of the pandemic, which changed the understanding and development trends of CSR.