Социальная ответственность работодателя. Часть 1.
The article examines issues in employers’ social responsibility with the account of international and Russian standards, Russian legislation, social reports of the Russian and foreign companies and case law. The author outlines problems of interpretation of the core CSR concepts and describes the peculiarities and legal aspects of CSR implementation in Russia. The first part of the article describes historical prototypes of CSR, analyzes this concept in the context of its interpretation in international and Russian acts, as well as outlines the spectrum of obligatory and recommendatory sources of social responsibility regulation issues. Apart from this, the first part of the article offers a brief examination of the core CSR principles. The study of these issues has been taken with regard to the role of the Russian union of manufacturers and entrepreneurs in the CSR development in the Russian Federation, its cooperation with the respective international bodies. This part examines general questions of non-financial reporting, as well as modern alternatives to social reporting as a way of sharing the information on companies’ compliance with the CSR principles. The first part of the article is concluded with an interim summary on main ideas introduced in the first part of the article.