Нормативное регулирование корпоративной социальной ответственности

Abstract

In the article, Corporate Social Responsibility (CSR) is considered as a system of relations on business meeting of legally fixed obligations and taking additional obligations to stakeholders. The normative regulators (i.e. the state legal acts, international organizations standards, branch and company documents) stipulate the changes in such relations and also reflect these changes. The main attention is paid to the interlevel analysis of such regulators: particularities of regulators of each level (international, state, corporate and firm's ones) are shown, and their correlations are revealed. The normative bases of the CSR regulation are the perspective direction of the analysis within the framework of modern theory of the firm.

In the article, Corporate Social Responsibility (CSR) is considered as a system of relations on business meeting of legally fixed obligations and taking additional obligations to stakeholders. The normative regulators (i.e. the state legal acts, international organizations standards, branch and company documents) stipulate the changes in such relations and also reflect these changes. The main attention is paid to the interlevel analysis of such regulators: particularities of regulators of each level (international, state, corporate and firm's ones) are shown, and their correlations are revealed. The normative bases of the CSR regulation are the perspective direction of the analysis within the framework of modern theory of the firm.