2021
DOI: 10.24115/s2446-6220202173a1394p.212-225
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Corporate social responsibility: comprehensive analysis

Abstract: The article presents the results of the study conducted by the authors on the assessment of the progress of the corporate social responsibility of Russian companies in various industries on the basis of public information. The authors have developed a method of rapid assessment of the progress of corporate social responsibility, distinguished by the composition of indicators presented in public nonfinancial reporting, harmonized with the requirements of Global Reporting Initiative (including GRI G4 and GRI Sta… Show more

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Cited by 4 publications
(4 citation statements)
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“…According to Chaffee (2017), the study acknowledges that the social aspect of corporate behavior can be traced back to ancient Roman Laws and persisted throughout the Middle Ages, influenced by the English Crown. Eventually, this concept was transferred to the American colonies, where corporations assumed a certain degree of social responsibility.…”
Section: Literature Reviewmentioning
confidence: 99%
“…According to Chaffee (2017), the study acknowledges that the social aspect of corporate behavior can be traced back to ancient Roman Laws and persisted throughout the Middle Ages, influenced by the English Crown. Eventually, this concept was transferred to the American colonies, where corporations assumed a certain degree of social responsibility.…”
Section: Literature Reviewmentioning
confidence: 99%
“…The first network is connected to the second, sustainability, and is directed toward actions and practices of organizational learning. According to [64][65][66], changes in behavior make industries more responsible in their actions with regard to social issues, environmental protection, and economic development. The publication of the CSR reports helps to gain political legitimacy inside and outside the business context [67], while the organizations treat internal corporate social responsibility (ICSR) as Sustainable Development Goals (SDGs) [68].…”
Section: Bibliometric Analysismentioning
confidence: 99%
“…The argument is that different compliance standards associated with CSR ought be linked to risk exposure and costs in order to adopt effective CSR practices [22]. With regard to understanding CSR costs, it is suggested that their increase may be due to the company's desire to maximise its value and to the managers' interest in appearing benevolent in the eyes of the stakeholders [23], who, in turn, may be able to assess the companies' CSR performance using nonfinancial public information, shifting the conflict into scenarios other than a purely financial cost-benefit analysis [24].…”
Section: Introductionmentioning
confidence: 99%