Published in «Russian Journal of Entrepreneurship»8 / 2015
DOI: 10.18334/rp.16.8.191

Historical background: The concept of corporate social responsibility as the theoretical basis for non-financial reporting

Vorobieva Olga A., Candidate of Science, Economics, Associate Professor at the Chair of Analysis, Accounting and Audit, Kurgan State University, Russia

Исторический экскурс: концепция корпоративной социальной ответственности как теоретическая основа нефинансовой отчетности - View in Russian

 Read HTML |  Download PDF | Downoads: 151

Abstract:
The theory and practice of non-financial reporting is increasingly developing. However, in order to understand the underlying causes of the need for forming such an accountability, it is appropriate to trace its theoretical basis. One of the key concepts, that have become such a basis, is the concept of corporate social responsibility. The article examines the main historical landmarks, compares some of the known definitions and key postulates of this theory, and points to the specificity of the current approaches to social responsibility in Russia and abroad.

Keywords:

corporate social responsibility, non-financial reporting, non-financial reporting standards, social reporting
Citation:
Olga Vorobieva (2015). Historical background: The concept of corporate social responsibility as the theoretical basis for non-financial reporting [Istoricheskiy ekskurs: kontseptsiya korporativnoy sotsialnoy otvetstvennosti kak teoreticheskaya osnova nefinansovoy otchetnosti]. Russian Journal of Entrepreneurship, 16(8). (in Russian). – doi: 10.18334/rp.16.8.191.