Unifying CSR and Responsibility Accounting: Towards an Integrated Accountability Framework

This article is dedicated to the study of Corporate Social Responsibility (CSR) as an important factor in shaping a company's corporate culture, promoting sustainability and adaptability in the face of contemporary economic, social, and environmental challenges. The relevance of CSR is emphasized in the context of globalization and the increasing demands of stakeholders, including consumers, investors, and employees. The research proposes approaches to integrating CSR into corporate governance, identifying key elements of the mechanism aimed at strengthening corporate values, enhancing employee engagement, and ensuring the long-term competitiveness of companies in a dynamic external environment. A mechanism for integrating CSR into corporate culture is proposed, consisting of six interrelated stages: analysis of the current state, development and implementation of a CSR management system, integration into key business processes, communication and reporting, monitoring and performance evaluation, and ensuring CSR sustainability. Based on this integration process, a structural model for the formation of CSR has been developed, consisting of six interconnected blocks, each covering critical aspects of CSR implementation. The developed approach to understanding and implementing the CSR mechanism includes a staged process, influencing factors, and structural organization. An important aspect of the model is the integration of CSR into human resource management, corporate culture, and stakeholder engagement. The significance of transparent reporting and communication in building trust and enhancing CSR effectiveness is highlighted. The need for constant monitoring and adaptation of CSR strategies to changing external conditions is emphasized. The integration of CSR into corporate culture contributes to the sustainable development of the enterprise, enhancing its reputation and competitiveness. The proposed CSR mechanism model allows companies to effectively adapt to changing conditions while maintaining a balance of economic, social, and environmental interests.

The idea behind the social responsibility of organizations is that firms have responsibilities beyond maximizing profit. They are accountable not only to their owners and shareholders but also to stakeholders, such as customers. In recent years, the social responsibility of organizations has become increasingly important. Models and management systems using the term corporate social responsibility (CSR) have been developed. However, the concept of CSR is not uncontroversial. CSR is criticized as a new trend with no content. CSR programmes are often decoupled from the core business, and they are often only marketing and symbolic gestures. In this paper, we argue that an integration of CSR into other management systems such as human resource management or health promotion may have various positive effects. These effects concern both CSR and the other management systems. Using the example of workplace health promotion (WHP), positive reciprocal effects can be explained as follows. On the one hand, by conducting WHP, organizations show responsibility towards their employees, therefore enhancing CSR. CSR can be improved by considering the WHP structure and topic, such as a focus on interventions. On the other hand, the concepts of CSR can contribute to the spread of WHP. Organizations’ influences on WHP can be extended by the inclusion of other organizations in the supply chain and by networking. In this context, the quality of interactions between the organizations must be considered. The development and use of criteria are needed to guarantee positive effects on both CSR and WHP.

The study focuses on the impact Of Corporate Social Responsibility on Sustainable Enterprise Development. In addition, it also focuses on Corporate Social Responsibility and institutional theory for new Perspectives on private governance. Lastly, it examines reimagining Corporate Social Responsibility in the Era of COVID-19 by Promoting Corporate Social Competence.As this paper is based on reviews so that secondary data collection method will be used in which various past articles, books, journals, and reviews will be used to collect all the reliable data based on the topic. This study is qualitative in nature.The integration of CSR into the core business strategy is more efficacious than its treatment as a distinct initiative. This strategy aims to synchronize corporate social responsibility endeavors with the objectives of the organization, thereby guaranteeing enduring viability. Nevertheless, it presents difficulties as enterprises must devise strategies to integrate CSR deliberations into all facets of their activities.Corporate Social Responsibility (CSR) initiatives are frequently characterized by their voluntary nature and self-regulatory approach, which may not be subject to enforceable standards. This phenomenon may lead to incongruity and fluctuating degrees of dedication among corporations. In the absence of well-defined guidelines, certain organizations may resort to "greenwashing" tactics, whereby they purport to exhibit social responsibility without effecting significant alterations.Through a comprehensive comprehension and proficiency in tackling emerging challenges in Corporate Social Responsibility (CSR), enterprises can augment their standing and foster confidence among their stakeholders. A robust corporate social responsibility (CSR) strategy that is in line with societal expectations has the potential to enhance brand reputation, entice customers, and cultivate enduring relationships with stakeholders. The academic perspective suggests that the study of Corporate Social Responsibility (CSR) enables businesses to comprehend the wider societal and ecological consequences of their operations. The aforementioned statement highlights the significance of comprehending the effects of corporate choices on stakeholders, thereby facilitating judicious and conscientious decision-making. Consequently, this facilitates the alignment of corporate strategies with sustainable development objectives and enables decision-making that is mutually advantageous for the enterprise and the community.

Purpose: To reduce the informational noise caused by excessive corporate social responsibility (CSR) disclosures and to enhance the transparency of CSR integration into business processes, this paper proposes a framework for integrating CSR into the responsibility accounting and reporting (RAR) process. Methodology/approach: The study analyses publicly available sustainability reports and other CSR-related digital content as evidence of socially responsible behaviour. It also examines how CSR is integrated into internal accountability processes through in-depth interviews with selected employees. Findings: The research reveals that growing volumes of data and selectively disclosed information obscure potential issues. To support more transparent managerial decision-making, RAR must be adapted to include stakeholder impact assessment and to categorise decisions into financial, philanthropic, and socially responsible types. Research limitations/implications: The subjectivity of respondents may limit the comprehensive assessment of all CSR dimensions and their integration into internal processes. Originality/value: This study highlights a disconnect between externally disclosed CSR information and that used in managerial decision-making. Such inconsistency risks undermining the essence of CSR, increases administrative costs, and complicates ethically grounded governance. Enhancing transparency requires alignment between declared and practised CSR information.

Purpose This study aims to explore the ontological aspects of corporate social responsibility (CSR) (the integration of conventional CSR with dimensions of CSR derived from the Qur’an and Sunnah), leading to the conceptualization of a methodological framework for Islamic social responsibility (ISR) or social accounting. Design/methodology/approach The research uses a qualitative approach, namely, a literature study, by conducting interpretative (content analysis) of texts in CSR books written by past scholars, annual reports of public companies in Indonesia in 2021, the Qur’an and Sunnah, using the Islamic rational burhani method and maqosyid sharia. Findings The research findings indicate that the ISR methodology can be developed by integrating or internalizing the elements of ayat kauniyah (existing CSR theories or concepts) with the CSR elements found in the Qur’an and Sunnah, using the Islamic rationalist approach and maqashid sharia methodology. Ontologically, the universe is the creation of the One and Only (monism), so every element within it has similarities and patterns that can be combined/integrated. The results of this ISR methodology are further referred to as the ISR methodology based on Monism (IMM). Research limitations/implications The study uses an interpretative paradigm by using rational reasoning and maqashid al-sharia when constructing the ISR methodology foundation, which may result in speculative values when implemented empirically. Therefore, further research is recommended to test this empirically or through experimentation. Practical implications The results of this study offer a new concept that can be used as a methodological foundation for developing ISR. The IMM positions social responsibility not only based on economic rationality but also considers social and religious motives, so that CSR can be implemented correctly in accordance with its original spirit and be more humanistic and egalitarian. Social implications The IMM produces CSR that is not only corporate-oriented but also stakeholder-oriented, thereby enhancing the value and effectiveness of CSR for society at large, with a humanistic and egalitarian content for society in a sustainable manner. Originality/value The distinction of this research is demonstrated by the integration procedure between conventional science (CSR) and Islamic science, which ontologically originates from a single monism of existence, namely, Allah SWT. The integration procedure involves the internalization of elements from kauliyah and kauniyah verses that share similarities and patterns, using the Islamic rationality of burhani and maqashid sharia.

The purpose of this research is to investigate the role that business Social Responsibility (CSR) plays in the accomplishment of larger social responsibility goals within the context of modern business frameworks. When it comes to encouraging ethical behaviour, social fairness, and long-term societal well-being, it places an emphasis on corporate social responsibility (CSR) not only as a strategic instrument but also as a basic mechanism. Using a bibliometric approach, the research examines 4,276 documents from the Scopus database (2009–2024). The primary emphasis of the investigation is on the relationship between corporate social responsibility (CSR) and its contribution to the accomplishment of social responsibility. Descriptive statistics, yearly scientific output trends, core sources (Bradford's Law), important institutional connections, contributing nations, and collaboration networks are all included in the study. The analysis of the data is performed using the R Biblioshiny program. The results shed light on a dramatic change in the rhetoric around corporate social responsibility (CSR), going from a peripheral philanthropic activity to a key component of company identity and accountability. A increasing number of companies are beginning to acknowledge the potential of corporate social responsibility (CSR) to solve urgent societal issues and perform their commitments to a wide variety of stakeholders, as shown by recent trends. On the other hand, the research also reveals that there is a deficiency in the empirical evaluation of the real influence that CSR has on the results of social responsibility. The report suggests a more comprehensive incorporation of corporate social responsibility (CSR) concepts into business strategy, as well as the creation of more rigorous measures to assess the societal impacts of CSR. In the end, this study makes a significant contribution to the development of a complete framework for understanding how corporate social responsibility (CSR) functions as an essential tool in the context of contemporary business in the modern world. Keywords: Corporate Social Responsibility (CSR), Social Responsibility, Sustainable Development, Ethical Business Practices, Stakeholder Engagement, Strategic CSR, Social Welfare, CSR Integration, Business Ethics, CSR Impact Assessment

PurposeThis paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social management philosophy, characterizing the integration of CSR in the different strategic management processes: formulation and implementation of both intended and emergent strategies. In relation to these goals, the following research questions are formulated: What are the most important strategic management processes in which to integrate CSR following a social management philosophy? How does integration (strategic CSR) based on social management philosophy impact these processes? How do strategic CSR processes based on social management philosophy determine strategic change? Which are the management tools which support integration based on social management philosophy?Design/methodology/approachThe work is a conceptual paper. The paper has been developed as follows: the identification of the theoretical gaps; the definition of the research objectives; the literature review about both CSR integration and strategic management in a dynamic perspective; the formulation of the research questions; the conceptual analysis, based on social management philosophy, of the relevant propositions related to the dynamic approach to CSR integration; the building of the conceptual model based on the propositions; and the description and the analysis of the model.FindingsIn this model, three circles of change that are able to describe the integration of CSR into strategic management have been identified: A, the circle for achieving the strategic intent; B, the circle for formulating the strategic intent; and C, the circle of bottom-up innovations.Practical implicationsFrom a managerial perspective, it is possible to point out the following implications related to the integration of CSR into strategic management and the achievement of a strategic CSR: as for change dynamics which are linked to the formulations of the intended strategy, it is fundamental to develop a social management philosophy; to achieve the strategic intent, it is necessary to incorporate CSR actions into core activity of value chain; to favour the socially oriented bottom-up innovations, it is necessary to define a favourable organizational context; the strategic CSR must be supported by integrated tools and methodologies that make the rationalization of processes of change possible; and the application of tools and processes, even sophisticated ones, which are not based on social management philosophy may lead, in the long run, to negative tensions among stakeholders, as well as to serious repercussions on the firm’s management and its performance.Social implicationsIt is possible to pinpoint other implications for the society: the circle for achieving the strategic intents, with the aim of improving the execution phase, increases the positive externalities and reduces the negative externalities of the economic activities; the circle for formulating strategic intents allows to identify a win–win solution for CSR issues; and the bottom-up entrepreneurship increases the chances to find innovative solutions which combine social aspects and competitive aspects.Originality/valueThe analyses provide an integrated approach, connecting strategic management and CSR in a dynamic perspective.

The integration of ethics and corporate social responsibility (CSR) in Human Resources (HR) has emerged as a critical aspect of organizational management, reflecting a paradigm shift in business dynamics towards sustainability and societal well-being. This paper provides a comprehensive review of policies and practices pertaining to ethics and CSR in HR, shedding light on the evolving landscape of responsible corporate conduct. In recent years, organizations have recognized the profound impact HR policies and practices can have on the ethical fabric of the workplace. This review examines the multifaceted dimensions of ethics in HR, encompassing recruitment, employee relations, training, and performance evaluation. It underscores the importance of fostering a culture of fairness, diversity, and inclusivity in HR processes, acknowledging the pivotal role HR plays in shaping the organizational ethos. Moreover, the paper delves into the intricate relationship between CSR and HR, emphasizing the role of HR in implementing and championing CSR initiatives. Companies are increasingly acknowledging their societal responsibilities and are aligning HR strategies with broader CSR goals. This involves addressing social and environmental concerns, promoting community engagement, and ensuring ethical supply chain practices. The paper explores the mechanisms through which HR can effectively contribute to the fulfillment of CSR commitments. Furthermore, the review examines emerging trends and best practices in ethics and CSR in HR. It considers the adoption of technology, the incorporation of sustainable HR practices, and the development of metrics for measuring social impact. The paper concludes by highlighting the imperative for organizations to align HR policies and practices with ethical principles and CSR goals, emphasizing the symbiotic relationship between responsible HR management and sustainable business success. As organizations navigate an era of heightened societal expectations, a strategic integration of ethics and CSR in HR emerges as a cornerstone for fostering a socially responsible and ethically sound corporate environment.

PurposeApplying mainstream, Western-centric corporate social responsibility (CSR) theory to make sense of CSR practices of multinational firms of non-Western origin seems to be problematic for CSR theory and practice. The purpose of this study is to critically analyse the CSR integration journey of a Japanese multinational firm with a view to understanding CSR integration in a global business context.Design/methodology/approachThis study used a qualitative research method using a single case study approach to investigate a contemporary phenomenon within its real-life context. A theoretical lens of seven patterns of CSR integration interwoven with Japanese and mainstream CSR discourses is used to make sense of internalisation and internationalisation process.FindingsMain findings are presented under four themes: product harm crisis as a call for CSR, CSR governance and bottom up initiatives, recycling oriented CSR and product designing, co-existing Japanese CSR in the global marketplace. An external misfit of a firm’s practice in the domestic market can lead to internalising country-specific CSR through CSR integration resulting in successful internationalisation of country-specific CSR practices.Research limitations/implicationsCountry-specific CSR integration follows context-specific routines and practices; this process can be shaped and reshaped by the prevailing international CSR discourse due to internationalisation of a firm’s operation.Originality/valueAlthough CSR is viewed as a fundamental strategic priority driving firms to focus on shared value-creating products and services, how best a firm can integrate CSR into an existing business model is unclear. This gap is addressed in this current study.

The purpose of the paper is to analyse the obstacles to implementing social responsibility initiatives in small and medium-size business firms. The implementing fields and the importance of corporate social responsibility (CSR) initiatives in small and medium-size business firms are stressed in the paper. The current situation of CSR in Lithuanian small and medium-size firms is presented. The research data allowed discovering that the main obstacle to implement social responsibility in the small and medium-size firms is the managers’ attitude that social responsibility is a matter of great concern only to large companies. 43% of respondents indicated this obstacle. On the other hand, the research data allowed finding out that in our turbulent environment social responsibility in small and medium-size business firms is not a random phenomenon (71 %), and it is constant concern to managers, which provides for the budget (54 %). The understanding that social responsibility initiatives are only charity or philanthropy is also declined, only 5% of the respondents think so, however, 32 % of firms are supporting charitable initiatives. The most stimulating factors in the implementation of CSR are: staff loyalty and job satisfaction, a better image of the company, long-term competitiveness of the business advantage, the increased consumers requirements. Socially responsible behaviour disincentives are: the lack of human resour-ces (51 %), lack of information about gain from socially responsible activities (50 %), lack of financial resources (28 %). Both theory and practice agree that the implementation of CSR issues is most dependent on the leader’s attitude. The managers of small and medium-size business firms mostly are coordinating the implementation of CSR initiatives (70% of respondents). The results of the empirical research of CSR initiatives implementation in business prac-tices were presented in the possible model of tools which stimulates social responsibility initiatives in small and medium-size business firms. This integrated model includes pu-blic, government and business efforts and interests: 1) improvement of public policy, 2) revitalization of public organizations; 3) encourage and support research, 4) integration of CSR into education, 5) singleness of purpose (depending on companies’ specifics), 6) increase of managers’ consciousness, 7) implementation of a step-by-step approach.

The research aimed to understand the effects of integrated corporate social responsibility (CSR) combined with ethical leadership on individual?s ethical behaviour. While there have been rich literatures on organisational behavioural effects of CSR, the concept of integrated CSR remains unexplored. Integrated CSR activities incorporate ethical and responsible decision-making into core business operations, unlike conventional CSR activities which were managed peripherally from the businesses. The research also explored the mediating effect of perceived corporate ethics between integrated CSR and ethical leadership with individual ethical behaviour, as well as the moderating effect of perceived CSR-Fit between integrated CSR and perceived corporate ethics. The research adopted quantitative research approach and data were analysed using the Statistical Package for Social Sciences software. The outcomes of the study confirmed the relationships between integrated CSR and ethical leadership with individual ethical behaviour, and perceived corporate ethics fully mediated the relationships between integrated CSR and individual ethical behaviour but only partially mediated the relationships between ethical leadership and individual ethical behaviour. The outcome did not support the moderating effect of perceived CSR-fit between integrated CSR and perceived corporate ethics. The research findings offer insights to businesses on the important elements in fostering individual ethical behaviour at workplaces and the roles of integrated CSR and ethical leadership in supporting the initiative. By integrating ethical behaviours and decision-making into core operations will directly support United Nation?s Sustainable Development Goals (SDGs), particularly SDG12 on Responsible Consumption and Production.

Contents: Overview, GA ler Aras and David Crowther Part I Theoretical Overview: A Luhmannian in the playground a corporate social responsibility from a systems-theoretic perspective, Juliane Riese What is 'good' corporate governance?, Dominique Bessaire, CA(c)line Chatelin and StA(c)phane OnnA(c)e Redefining sustainability, GA ler Aras and David Crowther The social contract of business in society, Sandra Waddock The shifting meaning of sustainability, Mary A. Kaidonis, Natalie P. Stoianoff and Jane Andrew Corporate social responsibility and accounting, Stuart Cooper Responsible practices in small and medium enterprises, Antonio Vives. Part II Applying Corporate Governance: Trends in corporate governance, Wallace N. Davidson III, Sameh Sakr and Hongxia Wang Corporate governance a responsibilities of the board, Maria Aluchna Shareholder rights and stakeholder rights in corporate governance, Mirella Damiani The regulatory and legal framework of corporate governance, Hillary Shaw The agency problem and corporate governance, GA ler Aras and David Crowther Auditing, product certification and corporate social responsibility, Charles Elad Decisive risk management for corporate governance, Kurtay Ogunc Corporate social responsibility - a broader view of corporate governance, GA ler Aras and David Crowther. Part III Applying Corporate Social Responsibility: The social responsibility of major shareholders, Marc Goergen and Luc Renneboog External agencies and corporate social responsibility, David Birch How globalization is affecting corporate social responsibility a dynamics of the interaction between corporate social responsibility and globalization, A-zer Ertuna and Bengi Ertuna Responsibility and performance - social actions of firms in a transitional society, Deniz Erden and Muzaffer Bodur Feasibility of corporate social responsibility activities practised by SMEs in Uzbekistan a a stakeholders' perspective, Bokhodir Ayupov and Iroda Komilova Education for ethics and socially responsible behaviour, Kumba Jallow Socially responsible investment funds, Luc Renneboog, Jenke Ter Horst and Chendi Zhang Corporate reporting frameworks, Antonio Tencati Corporate reputation and corporate social responsibility, Stephen J. Brammer and Stephen Pavelin Corporate social responsibility rating, Henry SchAfer. Part IV Dealing with Stakeholders: Business and environmental responsibility, Ian Worthington Corporate social responsibility in the creation of shareholder value, Stephan Heblich Employer duties, Stella Vettori Whistleblowing a perennial issues and ethical risks, Wim Vandekerckhove Framing the social responsibility of business a the role of pressure groups a paradigmatic feuds, Aulvaro de Regil Castilla Corporate environmental responsibility from the perspective of systematic and dialectical science, Wang Hong and Wang Xiaoli Why people do good a promoting responsible behaviours a the myth or reality of persuasion in fundraising letters, Cubie Lau. Part V Experience in Practice: Royal Ahold a the role of corporate governance, Abe de Jong, Douglas V. DeJong, Gerard Mertens and Peter Rosenboom Embedding corporate social responsibility into the day-to-day life of organisations a a practical system thinking approach, Rob Peddle, Ian Rosam and Pavel Castka Istiqbol Dilnoza a a corporate social responsibility study of a micro/small business in Tashkent, Rowan E. Wagner Lessons learned from Washington State's sustainable business program, Kimberly Goetz Esh added value a a case study in indigenous corporate social responsibility, Riham Rizk and Suzanne Gregory A case study on the tobacco industry, social responsibility and regulation, Julia J.A. Shaw. Index.

Over the last decades, Corporate Social Responsibility (CSR) has played an important role and earned great concern in both the academic and practical field. Conventionally, it is believed that CSR awareness in Asia is lower than that in Europe and America, both on the corporation and country level. However, recent developments have illustrated that Taiwanese enterprises are paying more attention to CSR, and those CSR related practices. In view of the implementation of CSR practices usually requires adjustments in organization (Porter & Kramer, 2006), and based on the arguments put forward by many scholars including strategic CSR, institutionalization of CSR and CSR integration, this study asserts that positive CSR practices will be associated with a greater degree of institutionalization and dedication to CSR in a firm (Hypothesis 1). On the other hand, as Simerly & Li (2000) and Brammer et al. (2006) stated, although the widespread recognition that the degree of internationalization of organizations may influence their CSR practices, there are few empirical researches examining the relationship between degree of internationalization and CSR practices. By consolidating three perspectives in literature covering legitimacy, stakeholder and organizations visibility, this study posits that positive CSR practices will be associated with a greater degree of internationalization of a firm (Hypothesis 2). Correlation analysis and multiple regression analysis on a sample consisting of 400 Taiwanese multinational enterprises (MNEs) were conducted to test the foregoing hypotheses, and the results showed that both Hypothesis 1 and Hypothesis 2 were significantly supported. Besides, by secondary data analysis, the results demonstrated that Taiwanese MNEs attach more importance to product responsibilities, code of conduct and environmental performance compared to human rights & labor and CSR report. Furthermore, Taiwanese MNEs had started to adopt the practices of CSR in 2000 on average, which shows the relatively passive and adaptive manner of Taiwanese MNEs to cope with CSR. In conclusion, this study not only integrates the existing researches related to the under-explored important issues, and contributes to the literature on CSR by providing empirical evidence of Taiwan. The findings may also help firms to view their current situation and make decisions as well as provide directions of future studies.

The purpose of the article. The purpose of this article is to substantiate the role of strategic accounting in integrating corporate social responsibility (CSR) into business practices under wartime conditions. The study aims to identify how accounting tools can be adapted to reflect the social and ethical responsibilities of enterprises, ensure transparency, and support decision-making processes in an unstable environment. Particular attention is paid to the development of indicators for assessing CSR activities, the challenges of their implementation in accounting systems, and the potential of CSR to enhance business resilience and social trust during military conflict. Methodology. The research combines theoretical and empirical methods. On the theoretical side, the study applies analysis, synthesis, bibliometric review, and historical-logical approaches to conceptualize the relationship between accounting, CSR, and wartime resilience. On the empirical side, 15 semi-structured interviews were conducted with professional accountants and auditors representing both private enterprises and public organizations in Ukraine. Respondents were asked about challenges of financial transparency, ethical dilemmas in CSR reporting, and accounting for wartime social initiatives. Interview data was analyzed through thematic coding, which allowed for the identification of recurring patterns across organizational practices. Results of the research. The research findings demonstrate that under wartime conditions, corporate social responsibility (CSR) has shifted from a reputation-building tool to a critical element of enterprise resilience. Expenditures on shelters, alert systems, employee support, and humanitarian initiatives have become an integral part of management accounting. This requires systematic documentation and analysis of socially oriented costs in order to assess their effectiveness and broader societal impact. The study also revealed that the absence of standardized approaches to recording and evaluating CSR activities complicates transparency and comparability of financial information. Voluntary disclosure of CSR-related data does not ensure consistency, creating risks for the reliability of financial reporting. At the same time, accountants and auditors emphasize the need to develop internal indicators that reflect the social, environmental, and security effects of enterprise activities. Finally, the results indicate that strategic accounting, when combined with CSR, can strengthen trust between business, government, and society. Integrating socially responsible practices into management and reporting systems not only enhances the quality of decision-making but also contributes to the overall resilience of the country during war. This highlights the transformation of CSR from a voluntary initiative into a factor of survival and development for both enterprises and society.

Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR) abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.