I. P. Chupina, d.e.n., professor Uralskogo gosudarstvennogo agrarnogo Universiteta (Ekaterinburg, Karla Libknehta, 42)
In the second half of the 20th century, globalization has established itself as the main trend in economic development. At the same time, an awareness of the limitedness and, in the long term, of the finiteness of resources came. Large-scale crises and shocks have demonstrated the fragility of an individual human life and the vulnerability of society as a whole. Therefore, social and ethical aspects of activity, along with traditional market and economic criteria, began to play a significant role in the strategy and tactics of business. When making decisions, many entrepreneurs are now guided not only by considerations of profitability and expediency, but also take into account the interests of stakeholders, such as employees, consumers of products, suppliers, partners, authorities. The emergence and adoption of the concept of social responsibility of business on a global scale is an important step towards the development of entrepreneurship in the 21st century, combining economic efficiency and adherence to the humanistic ethical principles of modern times. There are many definitions and interpretations of the term corporate social responsibility and its synonym - corporate social responsibility. The founder of the concept is considered G.Bowen, who in 1953 published the book «The Social Responsibility of a Businessman». At the beginning of 1900, A. Keroll presented for consideration a four-level «pyramid of the concept of social responsibility». At the heart of the Caroll pyramid is economic responsibility, which consists in meeting the needs of consumers of the company's products. The next level of the pyramid is legal responsibility, which implies the need to follow the laws and formal rules of society. Ethical responsibility presupposes adherence to moral norms accepted by society. Finally, philanthropic (discretionary) responsibility means the voluntary participation of businesses in social programs aimed at promoting the welfare of society.
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