Essence, Principles and Methods of Implementing Corporate Social Responsibility in the Modern Market Economy.

Problemi Ekonomiki

Mostepaniuk Alla V.¹ 

[1] Taras Shevchenko National University of Kyiv;

关键词: corporate social responsibility;    business;    social projects;    principles of corporate social responsibility;    methods of implementing corporate social responsibility;   

DOI  :  10.32983/2222-4459-2019-11-13-22

来源: DOAJ

【 摘 要 】

The article is aimed at theoretical generalizing scientific approaches to the definition of the essence, basic principles and methods of implementing corporate social responsibility (CSR) in the modern market economy. An analysis of 26 author’s approaches to the interpretation of essence of CSR, covering the period from 1953 to 2019, is carried out, and two stages of the development of scientific approaches to the definition of CSR are allocated: traditional (20th century) and modern (21st century). As a result of systematic analysis of the variability of approaches to defining the essence of CSR, a unified interpretation of CSR in a broad sense is proposed as «conducting commercial activities taking into account the interests of all stakeholders (employees, consumers, suppliers, partners and the environment) and within the limits of applicable law» and, in a narrow sense, as «participation of business in the projects directed to solving urgent social (ecological) problems and improving the well-being of local communities and society as a whole». The article also explores the classification of the of CSR principles, allowing to allocate the universal ones, namely: ensuring and protecting the rights of all stakeholders; ethics; openness; accountability of doing business within the limits of law; accounting the interests and expectations of all stakeholders in the business decision-making process; ecologization of commercial activities. The basic methods of implementation of CSR are systematized, depending on the organizational form and the subjects that are directly involved in solving social problems.

【 授权许可】

Unknown