THEORETICAL APPROACHES TO THE CONTENT AND ESSENCE OF THE CONCEPT «CORPORATE SOCIAL RESPONSIBILITY»

Abstract

The article examines the emergence and formation of the concept of «corporate social responsibility». A system of key concepts, basic provisions and approaches forming the categorical field of corporate social responsibility is defined. A theoretical interpretation of the concept of «corporate social responsibility» has been carried out. It is emphasized that from the beginning of its emergence and spread in scientific circulation, the concept of «corporate social responsibility» was used exclusively as a policy of relations with employees of enterprises, timely payment of wages, payment of taxes. It has been established that the concept of «corporate social responsibility» is usually considered as one of the elements of sustainable development. The peculiarities of the use of various interpretations of the concept of «corporate social responsibility» in management practice are considered. The main characteristic features of corporate social responsibility are analyzed; levels of corporate social responsibility. Particular attention is paid to the peculiarities of internal and external corporate social responsibility. Attention is paid to the levels of social responsibility of business structures. In addition, the issue of the concept and types of motivation of corporate social responsibility of business in modern conditions is considered. It was established that today there is still no generally accepted concept of «corporate social responsibility». In numerous studies and in the practical activities of various corporate structures, there is a significant number of different interpretations and concepts today. In a broad sense, this is the impact of business on society. Organizations operating in the field of corporate social responsibility define this concept in different ways. However, the most acceptable is the approach in which corporate social responsibility is considered as the responsibility of the enterprise to the famous employees and other enterprises with which it has to face in the course of its own activities.