Corporate social responsibility in the context of sustainable development economics

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


Russia, Rostov State University of Economics (RINH)
irina-rseu@yandex.ru


Russia, Rostov State University of Economics (RINH)
roxanny@mail.ru

Abstract

Importance One of the main sources of information about the success of the business to investors and other stakeholders is the corporate social reporting, submitted by the companies. Companies planning to enter the world market, such reporting greatly facilitates dialogue with western stakeholders. And it will increase not only the cost of their own business, but also sales. The Social Report discloses information on the priorities and values of sustainable development, provides information about the results of its impact on economic, social and environmental spheres. By publishing this report, the company declares its readiness to develop a dialogue with society, strives to take into account the interests of stakeholders - the state, customers, employees, shareholders, investors - in the framework of social partnership.
Objective The main purpose of the article - to develop a model of corporate social responsibility in the context of sustainable economic development.
As part of this goal have been set and solved the following problems:
-To form the author's approach to the interpretation of the concept of "corporate social reporting", based on the review of the points of view of domestic and foreign authors;
- To consider the purpose of corporate social responsibility;
-Explore experience in the preparation and presentation of social reporting in major Russian companies;
- Define the objectives of corporate social reporting.
Methods We studied the experience of preparation and submission of social reporting in major Russian companies, goals and objectives of corporate social responsibility.
Results A model of corporate social reporting in the context of sustainable economic development, which defines the purpose and objectives of social reporting, legal and regulatory framework for the formation of corporate social responsibility, principles and basic models determine the measure of social responsibility.
Conclusions and Relevance It is concluded that modern corporate social reporting in the context of sustainable economic development and reflects both the pace at which the company sells embedded in their strategic development plans of the goals for economic sustainability, social welfare and environmental sustainability.

Keywords

corporate social reporting, non-financial reporting, social responsibility, sustainable development

Categories of article:

Рекомендуемая ссылка

Irina V. ALEKSEEVA , Roksanna G. OSIPOVA
Corporate social responsibility in the context of sustainable development economics// Современные технологии управления. ISSN 2226-9339. – #9 (69). Номер статьи: 6905. Дата публикации: . Режим доступа: http://sovman.ru/en/article/6905/

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