ДАРИТЕЛСТВОТО И КОРПОРАТИВНАТА СОЦИАЛНА ОТГОВОРНОСТ В БЪЛГАРИЯ
PHILANTHROPY AND CORPORATIVE SOCIAL RESPONSIBILITY IN BULGARIA

Summary/Abstract: The present study explores a problem which is especially present in world’s business and international community, and also in Bulgarian business and Bulgarian society – corporate social responsibility. The study outlines the evolution of ideas of social responsibility of business by reviewing the Doctrine of Capitalist Charity, the Concepts of Social Responsibility, the Classic and the Social- Economic Approach. Special attention is paid to the transition of understanding and viewing of social responsibility as an obligation of the company to relating social actions to strategies. The nature, contents and function of corporate social responsibility have been analysed; different definition have been presented; core general features have been offered. Possible directions of work of companies in the area of corporate social responsibility have been examined. The role of international organizations for corporate social responsibility has been explored. The development and nature of international standards SA-800 and ISO 26000:2010 has been traced. The opportunities for assessing the effectiveness of corporate social responsibility for both social causes and implementing business strategies have been analyzed. The study ends with a detailed examination of the development and modern manifestations of corporate social responsibility in Republic of Bulgaria.

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