Abstract:

The article provides an overview of key national model of socially responsible behaviour of businesses, defined the role of government and the degree of regulation of corporate social responsibility in different countries. The features of the formation of the Russian model of corporate social responsibility. The different types of models that combine national models of countries and their comparative analysis on the following criteria: the main factor in the development of social responsibility of business entities, the basic stakeholders, financial reporting, cooperation with non-profit organizations, the legal framework of corporate social responsibility.