EVOLUTION OF THE DEVELOPMENT OF CONCEPTS OF THE CORPORATE SOCIAL RESPONSIBILITY

Аннотация

The significance and priority of corporate social responsibility problems are due to, firstly, the high
degree of economic development of the leading countries of the world, creating material opportunities to maintain
modern standards of living standards of the population; secondly, by strengthening the role of intangible factors of
economic growth associated with the need for investment in human capital as a key condition for innovative
economic growth based on the potential of intelligence, education and creativity of workers. An important reason for
increasing attention to the development of the social functions of the entrepreneurial community in Kazakhstan was
the revision of traditional views on the concept of social policy in the direction of expanding the circle of its subjects
and significantly reducing government intervention in solving many socio-economic problems.
The growing interest in the problem of corporate social responsibility (CSR) requires a deep understanding of
this concept to develop measures for the practical implementation of socially responsible behavior of business
structures. An analysis of the genesis and content of the basic concepts of CSR allows us to identify “nuclear” and
alternative theories that make it possible to identify various aspects of CSR. The article analyzes the main approaches
that have emerged in the work of Western CSR researchers, an attempt is made to systematize these approaches
based on the ratio of their essence and theoretical content.
The article discusses various interpretations of the term "corporate social responsibility", explores its specificity.
The principles and levels of business social responsibility are set out in detail. Particularly emphasized is the role of
corporate social reporting as an effective tool for dialogue between business with society and the state.