Формирование и развитие концепции корпоративной социальной ответственности

Авторы: А. Мостепанюк, ORCID ID 0000000153272534, кандидат экономических наук, докторант Киевского национального университета имени Тараса Шевченко, Киев, Украина

Аннотация: Исследованы исторические предпосылки возникновения и дальнейшего формирования теоретической концепции корпоративной социальной ответственности. Кроме того, проанализированы особенности трансформации понятия корпоративной социальной ответственности в соответствии с экономико-социальными изменениями, ожиданиями общества и интересов бизнеса. На основе имеющихся научных разработок, обобщено понятийно-категориальный аппарат, основные принципы функционирования, комплексные модели, потенциальные возможности и угрозы социальной деятельности бизнеса.

Ключевые слова: корпоративная социальная ответственность; социальная деятельность бизнеса; модели корпоративной соци- альной деятельности; принципы корпоративной социальной ответственности

Received: 07/07/19

1st Revision: 25/07/19

Accepted: 26/09/19

DOI: https://doi.org/10.17721/1728-2667.2019/206-5/3

References

The article provides the conceptual study on the emerging and further development of the corporate social responsibility (CSR) starting from the late 1880es. The paper covers the most important transformations of the concept, starting from its understanding as a mechanism of redistribution of the wealth and continuing till the formation of the modern business strategy. The study investigates the main principles of CSR, the key arguments for and against the social performance of business, potential positive impact on society and challenges of CSR. The study concludes that key goals of CSR are modifying with other economic and social changes, shifts in public needs and requirements towards business, the possibility of public sector to provide and support basic human rights etc. The outcomes of the research are useful for business in order to implement correctly principles of CSR and avoid possible challenges, to impact positively social life and standards, as well as public sector while the process of institutionalization and forming the legal background of CSR.
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Nesterenko, PhD in Economics, Associate Profesor
ORCID ID 0000-0003-0886-8173,

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