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Comparative analysis of corporate social responsibility practices of foreign corporate structures

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The article is devoted to the comparative study of corporate social responsibility practices of foreign corporate structures. Different approaches to the definition of corporate social responsibility of business are considered and the evolution of the concept is characterized. The characteristic of the most widespread models of corporate social responsibility is given, and also tendencies on change of directions of corporate social responsibility are analyzed. Having studied many models of CSR it should be noted that as the concept of CSR spreads in each country its own national specificity of social responsibility and corporate participation is formed due to cultural values and traditions. The authors propose to divide all CSR models into basic and hybrid ones. The basic models are American, European (continental) and Asian. The author considers all other models discussed in this article to be hybrid, i.e. they combine features of the main CSR models. Having analyzed the CSR practices of a number of foreign corporate structures, it was found that many companies focus on four broad categories of CSR - environmental protection efforts, philanthropy, ethical labor relations, and volunteering. It is characteristic of foreign companies to be responsible to the society in which they exist. The primary reason for such approach is strict legislative and public regulation, as well as a large number of public organizations and activists who constantly emphasize the issue of environmental friendliness, gender equality, financial integrity, etc., control the actions of the company. On the basis of the foreign experience, the problematic aspects of development of the domestic model of social responsibility of business are highlighted and some ways of its further development are proposed.

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