Corporate social responsibility theory. Essence and differences of CSR in Russia and abroad

In the article the author considers the term of Corporate Social Responsibility (CSR), both generally and properly. The most appropriate definition of the term is given in the framework of the problem at issue. Despite the similarity of definitions of Corporate Social Responsibility in the world practice and Russia, it is still perceived differently. There are three levels of Corporate Social Responsibility presented in the article: micro-level, meso-level and macro-level. The Russian model of Corporate Social Responsibility is quite different from the European and Western models. There are several reasons why the emergence of Corporate Social Responsibility in Russia is slow and hindered. The Russian model is not developed enough, but many large enterprises have already adopted the system and actively use it for their own and public benefit. As a conclusion to the work, it follows that CSR is a fairly new phenomenon for the Russian Federation, which is currently underdeveloped and requires appropriate transformations, both from the state and from enterprises.