Özet:

Business cannot act in isolation from society since it itself is a part of society. The fact that corporate social responsibility (hereinafter – CSR) has become a global business concept that defines key ideas and a modern format for entrepreneurship is no longer questionable. Every year, more and more companies are joining the initiative of non-financial reporting, which acts as a “business card of a social image.” The presence of social and ethical business standards greatly contributes to the formation of a positive business image and increases corporate competitiveness. At the same time, the growth of social, environmental, and economic problems of a global scale raises public expectations and, therefore, requirements for socially responsible activities of companies, inducing them to continuously improve the quality of CSR practices, finding innovative approaches to solving socially important problems, which is reflected in the global development trends of socially responsible business. The formation of models of state regulation of corporate social responsibility (CSR) in developed countries took place over several decades and, at the present stage, they are characterized by a high degree of development. The author aims to study the genesis of development of models of state regulation of corporate social responsibility, analyse principles of the formation of social responsibility strategy, and propose areas for improving CSR for companies operating in the European business space at the modern development stage in view of implementing the concept of sustainable development. After analysing the national models of CSR state regulation, we note that in the research of scientists, there from three (American, European, Asian) to seven models: American (US), European (Continental), British, Scandinavian, Asian (Japanese), African, model of BRICS countries or more. But, of course, the US model of CSR, formed in the specific conditions of the free market, is the largest. Key conclusions of the involvement of European companies in the implementation of the CSR strategy are as follows: involvement depends on the size of the company (CSR policy is applied by 48% of small and 65% of medium-sized companies); the implementation of the CSR policy does not depend on the company’s field, but there was a geographical discrepancy (for example, 33% of the SME in France and 83% in Finland); among all companies, 50% use the CSR strategy; only 8% of the EU company receive privileges or subsidies from the state for implementing the CSR policy; more than 75% of SME representatives among respondents can determine the benefits of corporate social responsibility. In the majority of the EU countries, state programs of support and stimulation of the abovementioned processes, in which the state defines socially responsible behaviour for business, engages private and public sector companies in the joint fulfilment of socially important tasks, stimulates business to socially responsible activity, are developed and operate. On the basis of determining the factors influencing the formation of social responsibility strategy and matrix of the appropriateness of SRB introduction, areas for improving strategic management based on social responsibility standards were formed.

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