Problems of implementing the principles of social responsibility of business in Russia

Business social responsibility is a form of self–regulation of business, which is aimed at achieving social, environmental, and philanthropic goals jointly with society and at the same time contributing to strengthening the brand's reputation. The principles of Business Social responsibility (SOB), or corporate social responsibility of business organizations, are now steadily spreading around the world, involving new countries and organizations - from small enterprises to multinational companies. Although the principles of the SOB are uniform, they acquire the characteristics of the country whose companies implement them in their activities. Priorities in the development of the state, the political structure, the state of the economy in the country, and key global problems leave their mark. In Russia, the concept of CSR has appeared relatively recently, at the moment there is an active process of forming an integrated approach to this phenomenon, which causes the emergence of a significant number of problems related to various aspects of the process under consideration. The purpose of the study is to analyze the dynamics of the development of social responsibility of Russian business through the prism of non–financial reports provided and to formulate the main problems of CSR implementation at the present stage. Research results: the concept, essence and basic principles of corporate social responsibility are considered, the main stages of the formation of CSR principles in Russia are studied. The dynamics of the provision of non-financial reports over the past 10 years has been analyzed, the structure of the submitted reports has been evaluated by industry characteristic of companies and by the share of organizations providing reports on a regular basis. The main disadvantages of the introduction of CSR principles from the point of view of entrepreneurship are studied. The main problems of CSR implementation at the current stage of development of the Russian economy are formulated and disclosed in detail. In the final part of the work, the main advantages of forming an integrated approach to the concept of CSR at the national level are formed, the main advantages of this process are presented.