Socially Responsible Business Research Articles

Corporate Social Responsibility of Business — How Important is It Today

The article covers the topic of corporate social responsibility (CSR) as a fundamental principle of modern business. The author examines the evolution of CSR from charity to a key element of strategic management, emphasizing its impact on the company's reputation, relationships with employees, customers and investors. It analyzes how CSR contributes to the achievement of global goals of sustainable development and environmental responsibility, and also studies successful cases of companies that have integrated CSR into their strategy. It highlights the diffi culties that organizations face in implementing CSR, including fi nancial and managerial aspects, and discusses how CSR can stimulate innovation and the development of new products and services. In conclusion, forecasts are presented for the future development of CSR, taking into account current economic and social trends, emphasizing its growing importance in corporate strategy and the potential for improving society and the environment.

Rural depopulation in Kazakhstan: mechanisms of regulation

The aim is to analyze depopulation trends in rural regions of Kazakhstan, including Kostanay region, and to propose mechanisms for their optimization. Methods - comparative analysis and dynamic methods were used to identify the main causes and annual decline in population in rural areas. Empirical methods were used to determine the factors of rural population reduction, as well as the formation of a system of complex regulation of demographic and social problems. The assessment of socio-economic indicators of the oblast was carried out on the basis of the evaluation approach. Results - the authors note that despite a number of existing documents on the development of rural areas of the country, since 2009 depopulation of the rural population of the country persists. In 2024 compared to 2008 the quantitative composition decreased by 9.1%. It is most characteristic for Kostanay region. In order to more deeply study the depopulation orientation in this region a comparative analysis of social parameters of 4 densely populated and 4 least densely populated areas, including data for the period from 2010 to 2023 was carried out. Conclusions - labor market indicators of Kazakhstan and Kostanay region are somewhat lower compared to urban indicators. In 2023, the labor force participation rate was observed to be higher in rural areas compared to urban areas, but the employment rate was significantly lower. Self-employed workers are 16% more in rural areas and 9% more in the oblast. The low size of income and its stable sources led to the outflow of economically active groups from villages to large cities. In order to comprehensively regulate these processes in rural areas, it is advisable to create an effective mechanism of social responsibility of business (SRB), which will reduce budget expenditures of the state.

THEORETICAL AND CONCEPTUAL BASIS OF ECOLOGICAL BUSINESS DEVELOPMENT

The state of development of ecological business in Ukraine today is characterized by a gradual increase in interest in sustainable development and the introduction of green technologies. The main obstacles remain imperfect legislation, lack of state support and funding, lack of proper infrastructure and insufficient level of environmental awareness among the population. In this context, there is also a need to develop theoretical and conceptual foundations that will help to clearly define approaches, principles and models of ecological business development. The purpose of the article is to determine the theoretical and conceptual foundations of the development of ecological business. The current state of development of ecological business in Ukraine is analyzed. It is noted that the development of ecological business is of key importance for the post-war reconstruction of Ukraine, as it contributes to the creation of a sustainable and environmentally responsible economy. It has been established that the development of ecological business can help Ukraine adapt to new international standards and requirements for sustainable development, which will contribute to the country's integration into global economic processes. The necessity and importance of researching the theoretical foundations of ecological business development in the context of the domestic economy has been proven. The components of the theoretical and conceptual foundations of the formation and development of ecological business are defined and revealed. The prospects for the development of ecological business in Ukraine are analyzed. Thus, ecological business is based on several key theoretical foundations, including the concept of sustainable development, the theory of natural capital, and the circular economy model. The conceptual foundations of the development of ecological business include the principles of ecological management, innovativeness and ecological technologies, as well as social responsibility of business. It is noted that for the further development of ecological business in Ukraine, a clear strategy is needed, which will include stimulating investments, improving legislation, developing infrastructure and increasing environmental awareness of society.

Forging Sustainable Development: Exploring the Impact of Green Initiatives and Corporate Social Responsibility

In today's industrial landscape, businesses are increasingly recognizing the importance of integrating environmentally sustainable strategies to maintain competitiveness considering escalating environmental concerns. This study investigates the relationship between green practices, corporate social responsibility (CSR), managerial support, and sustainable business performance within Pakistan's service sector. Grounded in the resource-based view and stakeholder theory, the research employs a quantitative approach, surveying 506 participants across managerial levels from service sector. The findings underscore a positive correlation between green practices, CSR adherence, and sustainable performance. Notably, managerial support plays a pivotal role in translating green initiatives and CSR commitments into tangible sustainable outcomes. The widespread adoption of eco-friendly technologies within the service sector signifies a broader industry-wide shift towards sustainability. This study contributes valuable insights for academia, policymakers, industry professionals, and organizational leaders, shedding light on effective strategies for sustainable business practices. By aligning green initiatives with CSR objectives and leveraging managerial support, enterprises can position themselves as leaders in sustainable performance, thereby fostering value creation while addressing environmental challenges.

The Impact of Green Business Ethics and Green Financing on Sustainable Business Performance of Industries in Turkey: The Mediating Role of Corporate Social Responsibility

The purpose of this research is to understand the relationship between green business ethics, green finance, and sustainable business performance, and to evaluate the role of corporate social responsibility (CSR) in this relationship. The impact of the damage inflicted on nature’s functioning order is being felt much more strongly today. In light of these realities, companies must emphasize sustainability principles not just out of financial concerns but as a result of corporate social responsibility. In this context, focusing on the role of corporate social responsibility in sustainable business performance is the main goal of this research. Quantitative research methods, specifically the cross-sectional survey method, were employed for data collection and analysis. For this purpose, a convenience sampling method was used to select 427 white-collar employees working in industries operating in Türkiye as the sample for this study. The data collected through surveys were analyzed using the AMOS 24 statistical program. The findings underscore that green business ethics and green finance have a significant impact on corporate social responsibility and sustainable business performance. Additionally, it was determined that corporate social responsibility plays an intermediary role in shaping sustainable business performance. These findings are expected to provide an important foundation that can guide both employees and managers in developing awareness about green policies and sustainability, emphasizing the importance of green policies in working life.

Про концепцію соціальної відповідальності бізнесу та унормування відповідальності материнських компаній

The article identifies various areas of violations of human rights and freedoms by industrial companies, which require an adequate response from the legislator. The experience of French and German law in protecting human rights and freedoms from the adverse impact of economic activity may be useful. This also applies to the liability of a parent company for the actions of its subsidiaries, given the existence of control over the activities of the latter, and the adoption of decisions that indicate the level of influence they exert. Despite the fact that economic freedoms are currently prioritized over social interests, social responsibility of business is becoming increasingly important. The article focuses on the issues of determining the type, amount of liability and assessment of violations identified in the course of analyzing the case law in disputes on social responsibility of business in the presence of a negative impact on human rights and freedoms. The author analyzes the tort liability of legal entities for human rights violations, noting that it is characterized by pecuniary compensation. In the absence of actual damages, the tort liability of companies loses its meaning. The case law of the European Court of Human Rights and Ukrainian court practice does not provide for compensation for the mere fact of interference or the mere existence of a negative impact on human rights and freedoms by a business entity. This makes it necessary to find other approaches to respond to the negative consequences of companies’ activities. The problem is exacerbated by the fact that damage to human rights and freedoms is difficult to measure and evaluate: determining the equivalent value of a violation of the right to privacy, personal information, loss of comfort, etc. On the contrary, the practice of English courts is to award compensation to the claimants whose rights and freedoms have been violated, which distinguishes them from the tort liability of companies.

Роль держави та громадських організацій у підтримці соціально відповідального бізнесу

The article examines the importance of social responsibility and clarifies the role of the state and public organizations in supporting socially responsible businesses. Today, many Ukrainian enterprises and organizations realize the importance of socially responsible business and increasingly create and implement socially responsible business projects. Such social projects may be related to charity, creating new jobs for IDPs or people with certain special needs, introducing new ecological technologies in energy or food, and other social initiatives. Modernity has faced a whole chain of quite complex problems, for example, the rapid growth of social inequality, global environmental crises, and protracted armed conflicts. The article focuses on the fact that overcoming the mentioned problems requires significant general efforts not only of power structures but also of business and scientific circles and the public. The author analyzes publications devoted to the formation and improvement of socially oriented behavior of business entities and analyzes the experience of using public-private practices and approaches to creating and implementing projects regarding the social responsibility of representatives of state authorities, business structures, public organizations, and other stakeholders. The social responsibility of the state is one of the main levers of ensuring the quality and effectiveness of state administration. The author emphasizes that the state has an essential task in shaping the socially responsible behavior of citizens. Legislative influence, educational policy, support for socially responsible businesses, and public campaigns are all tools the state can use to support and develop socially responsible behavior that contributes to creating an ethical and sustainable society. Public organizations also play an essential role in implementing these principles and forming an ethical business environment. The most crucial function of NGOs is to change people. In our fragmented society, non-governmental organizations promote social inclusion and integration. Public organizations are active initiators of social projects and social initiatives aimed at creating comfortable living conditions for communities, improving the quality of education, etc. The author emphasizes that the state is vital in regulating and stimulating socially responsible business behavior. Legislation, financial incentives, and other instruments of government intervention can contribute to the formation of an effective system of social responsibility. It was also found that public organizations monitor and promote the principles of social responsibility. They can influence business by demanding compliance with high standards of ethics and integrity. Keywords: social responsibility of business, state, public organizations, social state, social projects.

Теоретичні аспекти формування системи обліку корпоративної соціальної відповідальності

The article is dedicated to substantiating the necessity of implementing accounting for corporate social responsibility (CSR) and developing the theoretical aspects of this process. The study’s relevance is driven by the increasing adoption of the CSR concept, which involves integrating environmental, social, and ethical factors into business activities, necessitating the management of these processes. A sufficient information base is required for planning, assessing, and analyzing actions, which can be developed within an accounting system. Therefore, an essential aspect of supporting the development of socially responsible activities is forming an accounting system of CSR as an informational foundation for management processes. The article aims to systematize the theoretical aspects of developing an accounting system for corporate social responsibility to provide information support for enterprise management. The article characterizes the essence and critical features of the CSR concept and identifies ways to enhance business social responsibility. It demonstrates the role of implementing an accounting system in improving the management of socially responsible activities. The main theoretical aspects of developing such an accounting system are presented, along with its essential elements: goals, objectives, subjects, objects, and scope. A general approach to developing an accounting system for managing corporate social responsibility is proposed. Applying a systematic approach to forming information on the development of corporate social responsibility based on the combination of financial and management accounting is justified. A general approach to creating a comprehensive accounting system for CSR and the interrelation of financial and management accounting subsystems is presented. Responsibility centers are proposed to implement management accounting to ensure practical analysis and control of CSR performance indicators, mainly focusing on social expenses. The research results can be applied to enterprises to organize accounting systems for socially responsible activities aimed at managing CSR. Keywords: reporting, information, corporate social responsibility, management, management accounting, financial accounting.

What should communities stipulate in their (macro)social contract with business? Updated CSR commandments for corporations

AbstractThis article relies on two major business ethics books to propose a decalogue of corporate behavior. Notably, both Donaldson and Dunfee's Ties That Bind (1999) and Kerr et al.'s CSR: A Legal Analysis (2009) tried to avoid the sinuous and inconclusive normative quest for hypernorms of business social responsibility: the former proposed an integrated social contract between business and community, while the latter adopted a positivist approach, looking at existing law of all sorts, national and international, to decant eight principles of CSR. Using a methodological tool from the first book, namely, the macrosocial contract between business and communities, this article updates the list proposed in the second book. As societal expectations evolve in time, emerging principles are included in the amended list, such as meeting tax obligations, refraining from taking advantage of disaster‐struck communities, and prioritizing the human in the age of artificial intelligence. The mixed approach (ethical, contractarian, and positivist) allows introducing the 10 principles as “commandments”: initial reasonable content of a macrosocial for business, informed by undisputed ethical principles (hypernorms) and potentially implemented through positive law.

Systematic Investigation of the Influence of Religion on Business Management: A Bibliometric Approach

Abstract In the dynamic context of modern business, the role of religion in business management is increasingly attracting the attention of researchers and practitioners. Religion, seen as a set of spiritual beliefs and practices, deeply shapes people’s values, behaviors, and decisions, thus impacting the way organizations are managed. Using bibliometric analysis allowed us to identify research trends, the links between the keywords underlying the selected studies, and the impact of the publications on the business environment. The study revealed that religious values can shape ethical behavior, leadership styles, and corporate social responsibility in business. Most studies focus on the influences of Islamic, Catholic, and Protestant religions, leaving a significant gap in understanding how orthodox values and practices influence organizational behavior and business ethics, even though this is the dominant religion in many Eastern and South-Eastern European countries. For a more comprehensive perspective, future research should include case studies and surveys in these geographical and cultural regions, combining qualitative and quantitative methods of data analysis. This study provides a robust basis for future research, stimulating reflection on how religious values can shape the business landscape in the 21st century.

Planning the customer service process of a logistics company based on implementing green technologies

The peculiarities of planning environmentally oriented customer service for a logistics company based on implementing "green" technologies are discussed in the article. It has been researched that planning is an integral part of the successful management of any company, especially in the logistics sector, where customer satisfaction and operational efficiency are key factors. Under modern conditions, to respond to customer requests, logistics companies must take into account the impact of their activities on the environment and implement appropriate methods to minimize the negative impact on the environment, and accordingly, the process of planning customer service in a logistics company should include an environmental component. Given this, the importance of integrating environmental factors and business processes at each stage of planning to ensure sustainable development of a logistics company based on forming a cyclic approach to planning environmentally oriented customer service is substantiated. The method of iterative planning that allows a logistics company not only to improve the quality of customer service but also to integrate environmental practices into its activities, which meets the modern requirements of sustainable development and social responsibility of business has been established. The developed model of environmentally-oriented planning of customer service combines business processes of logistics service and "green" technologies, transforms the operational efficiency of a logistics company in the context of sustainable development, substantiates the integration of environmentally sustainable solutions at all stages of the logistics chain - from initial planning to the final delivery of goods to consumers. To support the proposed model, the implementation of Power-to-X technology is recommended, which allows the conversion of excess renewable energy into energy specifically for logistics and transportation purposes. The implementation of this measure enables the logistics company to reduce emissions and increase energy efficiency, to form a comprehensive approach to the development and integration of environmentally friendly technologies in the company's logistics operations to increase efficiency and competitiveness. It is emphasized that the proposed model demonstrates a comprehensive approach to building a highly efficient and at the same time environmentally sustainable logistics system of the company by integrating innovative "green" technologies.

Small Business Social Responsibility: Collaboration and Support as Key Levers to Strategic CSR

Small Business Social Responsibility: Collaboration and Support as Key Levers to Strategic CSR

Sustainability: Thinking Wide

My first feelings of the theme “Sustainability in the rubber industry”, were exciting and somewhat intriguing. Much has been conceived, conceptualized, discussed deliberated, implemented and various disciplines have emerged on sustainability, which are sometimes, overwhelming to a professional of the older generation. A wide array of theories, disciplines, and technologies have come up during the last 30 years in this area, reminiscing of the eras of 5S and ISO and Lean Management in the early 90s, which took the business and industrial community by storm. I must honestly admit that my experience, in the tyre industry and its sustainability in areas such as material development, (including Nanomaterials), green design and processing technologies, greener technologies and breakthroughs in EVs, is minimal and hence I prefer to leave it to the professionals, and endeavor to share some of my thoughts in this topic of contemporary interest. Another reason for my excitement is the status of affairs in the economic downturn in Sri Lanka and the hardships which we as Sri Lankans are personally experiencing at the moment. Indeed, we are not alone in this predicament and practically every nation is going through unprecedented difficulties, although Sri Lanka is one of the worst affected. Lack of focus, foresight and the inability to comprehend hindsight and not implementing and monitoring practical solutions and corruption are the reasons for not being in a sustainable position for any country, and this applies equally well to business organizations as well. A little over two years ago I penned an article in Tyre Trends on “Sustainability or Vulnerability” at the peak period of the Covid-19 pandemic. The focus of the article was on the relevance of integrating traditional wisdom with modern strategies for sustainability, especially in countries like India and Sri Lanka, which possess a vast extent of collective consciousness accumulated for nearly 4000 + years, and the vulnerability of over-dependence on Western Models based on consumerism. Milton Friedman, the American economist and statistician who received the Nobel Prize in 1976 for his research on consumerism argued in his famous essay that the social responsibility of business is to increase its profits for its shareholders and concluded profit maximization is justified for the risks taken by the investor. This statement made fifty years ago remains polarizing in today’s context; we cannot find fault with entrepreneurs who adopt a strategy of maximizing the use of resources for the maximization of business profits, since after all profit is not such a dirty word as first Prime minister of India, Shree Jawaharlal Nehru once stated. Profit motivation and maximization have been the driving force throughout the four industrial revolutions, resulting in enhancing the quality of life in most countries of the world; especially in what are called the developed countries.

ЗАРУБІЖНИЙ ДОСВІД КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

In today's dynamic business landscape, the concept of social responsibility has gained prominence, prompting enterprises to reassess their roles and responsibilities in society. This article undertakes a thorough examination of the definitions of social responsibility proposed by a multitude of authors and scholars. By synthesizing these perspectives, we aim to provide a nuanced understanding that guides enterprises in their pursuit of ethical, sustainable, and socially impactful practices.The primary objective is to comprehensively investigate the relationship between Corporate Social Responsibility (CSR) initiatives and business performance across various industries and geographic regions. Specifically, the article aims to achieve the following: Analyze the Effectiveness of CSR Practices: The article seeks to assess the effectiveness of different CSR initiatives undertaken by businesses. Measure Financial and Non-Financial Performance Metrics: The study will evaluate the impact of CSR initiatives on both financial performance indicators (e.g., revenue, profitability, stock performance) and non-financial metrics (e.g., brand reputation, customer loyalty, employee satisfaction). Assess Stakeholder Perceptions and Expectations: Understanding the perspectives of key stakeholders, including consumers, investors, employees, and regulatory bodies, is crucial in evaluating the effectiveness of CSR initiatives. Explore Industry and Regional Differences: Business environments vary significantly across industries and geographic regions, leading to diverse approaches to CSR adoption and implementation. Identify Opportunities and Challenges: examine the challenges and limitations associated with CSR implementation. This article provides actionable insights for businesses to leverage CSR initiatives effectively. By aligning CSR practices with stakeholder expectations, leveraging industry insights, and addressing associated challenges, companies can foster sustainable business practices. This not only optimizes business performance but also contributes positively to society. Integrating CSR into corporate strategies emerges as imperative for driving long-term success and societal impact, highlighting the importance of responsible business practices in today's dynamic landscape.

Corporate Social Responsibility and International Business: A Study of the Impact on Firm Performance

Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.

Technological approach in innovative activities of enterprises in formation of marketing products: socio-economic aspects

Methods. During the research, the following methods were used as: logical and historical method – when studying the evolution of outdoor advertising under the influence of the emergence of new technologies; analysis and synthesis – when identifying key types of digital technologies that have an impact on increasing the efficiency of the company's marketing activities; factor analysis – when establishing the influence of innovative technologies in the format of LED-neon and 3D printing on the effectiveness of advertising campaigns. Results. The evolution of the development of outdoor advertising is analyzed in view of the changes caused by the transition of the technical and technological system of society to a new, higher level. Modern trends in the development of the technical and technological factor have been identified, namely: the transition to the digital economy. The components of modern innovative technologies used in the field of outdoor advertising are singled out and their influence on the effectiveness of the company's marketing activities is demonstrated. Innovative technologies such as LED-neon and 3D printing are characterized, and their role in increasing the effectiveness of advertising campaigns through the creation of innovative technological marketing products in the form of digital billboards with LED screens and 3D projection is shown. The main socio-economic results of the use of digital tools in outdoor advertising are identified, which include: the possibility of creating complex and detailed advertising structures with high accuracy, which attracts the attention of potential customers; wider possibilities of using interactive elements and the possibility of personalizing advertising messages, which increases the level of customer engagement, as well as the level of trust and loyalty to the brand. This leads to an increase in the client base and an increase in the company's profits. Novelty. The article proves the effectiveness of digital technologies in ensuring the effectiveness of the company's marketing activities, in particular, the impact on the economic indicators of outdoor advertising. The relationship between the improvement of advertising through LED-neon and 3D printing and the growth of environmental awareness of consumers and social responsibility of business has been established. Practical value. It was determined that innovative technological developments are a critical element of successful interaction between contractors and customers in the field of implementation of outdoor advertising projects. They contribute to the growth of enterprises, increase the efficiency of their marketing activities and create stable socio-economic ties. Permanent implementation of innovative technologies and adaptation to turbulent market conditions will allow to achieve tactical and strategic goals, ensuring a high level of interaction and efficiency.

The role of innovation and social media in explaining corporate social responsibility–business sustainability nexus in entrepreneurial SMEs

PurposeThe purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) on the sustainability of Central European SMEs by emphasizing the role of innovation as a mediator and social media as a moderator.Design/methodology/approachA questionnaire is developed, and primary data is collected from four Central European countries. Partial Least Squares Structural Equation Modelling is used to analyse data from over 1,500 SMEs operating in Visegrad countries.FindingsOur findings reveal a significant and positive association between CSR and business sustainability. Furthermore, it is identified that innovation serves as a mediator in the CSR–business sustainability link in two of the examined countries. Additionally, the moderating effect of social media is observed in Hungary, indicating that the impact of CSR and innovation on business sustainability varies by country context.Research limitations/implicationsWhile offering valuable insights, the study's generalizability to other regions necessitates further exploration. Additionally, the research focuses on specific mediating and moderating factors, leaving room for the investigation of other potential influences.Practical implicationsThis study emphasises the need to integrate CSR practices and promoting innovation to improve business sustainability for SMEs in Central Europe. Recognising social media's moderating influence may help firms adjust their CSR strategies to reflect the preferences and behaviours of their target consumers.Social implicationsPromoting CSR in SMEs can encourage social well-being, including community development and environmental sustainability.Originality/valueThis research contributes fresh insights into the interplay of CSR, innovation and social media within Central European SMEs. It underscores the importance of considering regional nuances when analysing these dynamics.

РИСК-ОРИЕНТИРОВАННОЕ ПРОАКТИВНОЕ УПРАВЛЕНИЕ ДЛЯ МАЛЫХ ФОРМ ПРЕДПРИНИМАТЕЛЬСТВА В АГРОБИЗНЕСЕ

The role of agribusiness in the period of economic transformations and the significant impact of crisis phenomena has increased. Small business is becoming attractive as the most flexible area in the agricultural economy of the country (RF). In a proactive vision of the problems of risks of small business organizations, attention is focused on the role of the concept of the threefold nature of the applica-tion for the formation of risk management policy. The triplicity of risk orientation implies taking into account the economic, social and environmental aspects of ag-ribusiness. The groupings of operational risks, social responsibility of business and environmental ones are given.

ЕКОМАРКЕТИНГ В ЕНЕРГЕТИЦІ: СУЧАСНІ ВИКЛИКИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ

The article examines the importance and main problems of the energy sector of Ukraine. The advantages and disadvantages of alternative energy sources are revealed. The problems of ecomarketing in the electricity market have been identified. The volume of renewable energy sources and the cost of these energy sources were determined in percentages. The main ways of implementing eco-marketing for wind and solar energy are proposed. Keywords: eco-marketing, "green" marketing, electric power, social responsibility of business, renewable energy sources

Проблемы реализации принципов социальной ответственности бизнеса в России

Business social responsibility is a form of self–regulation of business, which is aimed at achieving social, environmental, and philanthropic goals jointly with society and at the same time contributing to strengthening the brand's reputation. The principles of Business Social responsibility (SOB), or corporate social responsibility of business organizations, are now steadily spreading around the world, involving new countries and organizations - from small enterprises to multinational companies. Although the principles of the SOB are uniform, they acquire the characteristics of the country whose companies implement them in their activities. Priorities in the development of the state, the political structure, the state of the economy in the country, and key global problems leave their mark. In Russia, the concept of CSR has appeared relatively recently, at the moment there is an active process of forming an integrated approach to this phenomenon, which causes the emergence of a significant number of problems related to various aspects of the process under consideration. The purpose of the study is to analyze the dynamics of the development of social responsibility of Russian business through the prism of non–financial reports provided and to formulate the main problems of CSR implementation at the present stage. Research results: the concept, essence and basic principles of corporate social responsibility are considered, the main stages of the formation of CSR principles in Russia are studied. The dynamics of the provision of non-financial reports over the past 10 years has been analyzed, the structure of the submitted reports has been evaluated by industry characteristic of companies and by the share of organizations providing reports on a regular basis. The main disadvantages of the introduction of CSR principles from the point of view of entrepreneurship are studied. The main problems of CSR implementation at the current stage of development of the Russian economy are formulated and disclosed in detail. In the final part of the work, the main advantages of forming an integrated approach to the concept of CSR at the national level are formed, the main advantages of this process are presented.