Социальная ответственность работодателя. Часть 2.
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 outline problems of interpretation of the core CSR concepts and describes the peculiarities and legal aspects of CSR implementation in Russia. The second part of the article describes particular elements of the CSR conception, and closely examines how it should be reflected in the non-financial corporate reports. It also shows the parallels between the elements of the CSR conception (in accordance with its interpretation presented in ISO 26000:2010 and GOST R ISO 26000-2012), GRI G4 Guidelines reporting requirements and the Russian legislation (including the Labour and Criminal Codes, ass well as the Code of Administrative Violations). Examples of the implementation of the issues discussed are presented on the basis of the non-financial reports of the biggest Russian companies for the last two years (2013-2014). The second part of the article is concluded with the final summary on main ideas introduced in the article as a whole, including recommendations concerning the CSR implementation in Russia.