International Experience of the Development of Corporate Social Responsibility: Comparative Analysis of the Influence of the State

Abstract

The paper aims to provide analysis of the international experience of the development of corporate social responsibility (CSR) and to provide stimulation methods used by the state to develop CSR in Russia. The study is based on the identification of characteristics of CSR development in Russia; it subsequently concludes the most appropriate methods for the Russian state and business interaction in this sphere. Determination of the level and stage of the development of CSR in Russia is carried out by multivariate statistical (cluster) analysis. The results of the study of international experience in the development of corporate responsibility and the results of the cluster analysis were used for the further improvement of the state policy in this field in Russia. This paper proposes a number of measures aimed both at improving conditions for socially responsible companies and at increasing the disclosure of information in the field of CSR and improvement of its quality.

Keywords

• corporate social responsibility
• state regulation
• tax benefits
• public reporting
• business ethics