Abstract:

The concept of corporate social responsibility (CSS), which has attracted the interest of both the scientific environments and the business world in general, will continue to develop due to its potential and importance. As the subject concerns different sectors and disciplines as there is no agreed definition on the concept, the research conducted primarily in management sciences, marketing, accounting and international trade extends to environmental sciences and social sciences. In this study, examples that emphasize the different dimensions of the subject were first selected in the literary study after the various definitions of the concept of corporate social responsibility were given. The concept of corporate social responsibility is a topic that is still to be thoroughly investigated by academics in both the world and in Turkey because of its diversity and interests of different sections from different perspectives. On the other hand, in the context of the dimensions to which the impact of commercial enterprises on societies and the environment reaches today and the reactions that the societies also give to commercial enterprises, the need to be well understood by the enterprises with all dimensions of the scope of corporate social responsibility has emerged. The study has been aimed at presenting the subject of the historic development of corporate social responsibility, theories and approaches, responsibility areas, advantages and disadvantages, assessment measurement and reporting topics from the broadest possible perspective. Due to the importance of business in practice, evaluation, measurement and reporting have been more comprehensive.

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