Abstract:

The purpose of the paper is to make a comparative analysis of the concepts and features of corporate social responsibility (CSR) in multinational companies, to facilitate understanding of its role in enterprise risk management.

For the comparative analysis were chosen three multinational companies with experience in sustainability reporting but also in social, environmental and risk management. The companies operate in many countries, on different continents and in three very different industries (consumer goods, electronic products, oil and gas) with continuously changing features and trends, which gives complexity of integrating CSR approach.