ДРУШТВЕНА ОДГОВОРНОСТ КОМПАНИЈА (Од политике, преко морала, до права)
CORPORATE SOCIAL RESPONSIBILITY (from politics, over morality to law)

Summary/Abstract: Corporate social responsibility is a response of „capitalism with a human face“ to systematic deficiencies of liberal capitalism. Instead of promoting the interest of the company owner as the only legitimate interest at hand, this system promotes the legitimacy of the interest of employees, management, creditors, consumers, state as well as local community. Corporate social responsibility emerged as a political declaration. In time, it continued its development as a moral category. Finally, it was shaped with considerable intake of legal liability and compulsory execution. The author’s view on the topic is that the evolution from voluntarism to legal liability did not entail a monopolization of the liability principle, but maintained the standard of voluntarism in all of the segments in which greater flexibility and economic interest were required. Similarly, the „movement“ towards legal liability occurred in those segments in which greater protection of consumers was needed as well as greater guaranties of the execution of prescribed rights. In this way, corporate social responsibility as a system has impact upon the changes in a company’s nature, tuning it to become more of a public law institution (due to motives that encompass protection of other private and public interests), while at the same time strengthening the importance of its ‘economic’ character and loosening its ‘political’ aspect.

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