Abstract:

The article provides a review of key national models of socially responsible policy of businesses, the role of government and the degree of corporate social responsibility regulation in different countries. Features of the Russian model of corporate social responsibility formation are developed herein. The different types of models that combine national models of countries and their comparative analysis on the following criteria: the main factor in the social responsibility of business entities development, the basic stakeholders (in ascending order of importance), financial reporting, cooperation with non-profit organizations, the legal framework of corporate social responsibility are given in the report.