The concept and evolution of corporate social responsibility

Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benef...

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Autores principales:	S. A. Orekhov, S. P. Ivanova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	corporation corporate social responsibility social responsibility of business theory of corporate egoism theory of corporate altruism theory of reasonable egoism non-finance accounting social reporting Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/7997885e06de44b78807cbe8356c9618
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spelling	oai:doaj.org-article:7997885e06de44b78807cbe8356c96182021-11-15T05:20:47ZThe concept and evolution of corporate social responsibility2413-28292587-925110.21686/2413-2829-2018-5-131-138https://doaj.org/article/7997885e06de44b78807cbe8356c96182018-10-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/575https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benefits from using social responsibility are tax and customs preferences, improvement of finance accounting, shaping the loyal customer base, emergence of new counter-agents and devotion of personnel. And especially important is the fact that corporation gets higher stability in crisis periods. Specific features of corporate social responsibility development are plurality and not uniform interpretation, the absence of any opportunity to define key factors influencing its essence. The article provides principle concepts of corporate social responsibility: the theory of corporate egoism, the theory of corporate altruism and the theory of reasonable egoism. The authors distinguish stages of corporate social responsibility development and characterize specificity of corporate social responsibility in Russia. Apart from that they provide comparative analysis of Russian and European practices of corporate social responsibility. It was pointed out that in our country the institute of corporate social responsibility is undergoing its development stage and state acts as a driver of the institute of corporate social responsibility development. It was pointed out that implementation of measures aimed at the development of non-finance accounting and real efficiency of corporate social responsibility in the country will depend on state.S. A. OrekhovS. P. IvanovaPlekhanov Russian University of Economicsarticlecorporationcorporate social responsibilitysocial responsibility of businesstheory of corporate egoismtheory of corporate altruismtheory of reasonable egoismnon-finance accountingsocial reportingEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 131-138 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	corporation corporate social responsibility social responsibility of business theory of corporate egoism theory of corporate altruism theory of reasonable egoism non-finance accounting social reporting Economics as a science HB71-74
spellingShingle	corporation corporate social responsibility social responsibility of business theory of corporate egoism theory of corporate altruism theory of reasonable egoism non-finance accounting social reporting Economics as a science HB71-74 S. A. Orekhov S. P. Ivanova The concept and evolution of corporate social responsibility
description	Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benefits from using social responsibility are tax and customs preferences, improvement of finance accounting, shaping the loyal customer base, emergence of new counter-agents and devotion of personnel. And especially important is the fact that corporation gets higher stability in crisis periods. Specific features of corporate social responsibility development are plurality and not uniform interpretation, the absence of any opportunity to define key factors influencing its essence. The article provides principle concepts of corporate social responsibility: the theory of corporate egoism, the theory of corporate altruism and the theory of reasonable egoism. The authors distinguish stages of corporate social responsibility development and characterize specificity of corporate social responsibility in Russia. Apart from that they provide comparative analysis of Russian and European practices of corporate social responsibility. It was pointed out that in our country the institute of corporate social responsibility is undergoing its development stage and state acts as a driver of the institute of corporate social responsibility development. It was pointed out that implementation of measures aimed at the development of non-finance accounting and real efficiency of corporate social responsibility in the country will depend on state.
format	article
author	S. A. Orekhov S. P. Ivanova
author_facet	S. A. Orekhov S. P. Ivanova
author_sort	S. A. Orekhov
title	The concept and evolution of corporate social responsibility
title_short	The concept and evolution of corporate social responsibility
title_full	The concept and evolution of corporate social responsibility
title_fullStr	The concept and evolution of corporate social responsibility
title_full_unstemmed	The concept and evolution of corporate social responsibility
title_sort	concept and evolution of corporate social responsibility
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/7997885e06de44b78807cbe8356c9618
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The concept and evolution of corporate social responsibility

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