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Corporate social responsibility development in Russian business environment based on non-financial reporting

Abstract : Context: The retrospective analysis of CSR formation helped us to define the core special characteristics of CSR and divide them on three classifications (forms): Altruistic, Philanthropic Corporate Citizenship. Using the Triple Bottom Line approach and GRI standards for non-financial reporting, we build our model to conduct a qualitative research analysis to evaluate and define the current form of CSR development among large Russian enterprises. We have identified the positive trend of CSR presence by oil and gas industry. Under Russian conditions, oil and gas enterprises are leading among other industries in the sphere of CSR for several reasons. First, it is the richest branch of the economy of Russia.Secondly, local authorities and social movements closely monitor these companies because of their high impact on environmental issues. This industry represent a strong commitment of international standards and practices of CSR by implementing sustainable business conduct in their managerial practice. This is due to a high international impact and an active expansion abroad of the enterprises by making socially significant investments to create a positive image of their companies in front of stakeholders.Limits: There is a lack of information on CSR activities among large Russian enterprises, which indicates a low involvement of the companies in nonfinancial reporting. This fact reflects the closeness of activities of certain industries of Russian business environment and a significant gap of CSR development among industries.
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Submitted on : Tuesday, October 13, 2020 - 3:43:07 PM
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Maria Ievdokymova. Corporate social responsibility development in Russian business environment based on non-financial reporting. Economics and Finance. Université de Strasbourg, 2019. English. ⟨NNT : 2019STRAB019⟩. ⟨tel-02965873⟩

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