The authors have conducted a retrospective analysis of the historical and logical stages of establishing the financial reporting system in the Russian Federation for determining the development direction of public reporting of economic entities and justifying the need to prepare integrated corporate reporting that meets the information needs of interested parties. The use of a paradigm approach made it possible to justify the regularities of the formative stages of accounting environment, to distinguish the key foundations of complex accounting information, to determine the current needs of business informatization and preparation of integrated corporate reporting.
This article is a continuation of the historical overview of corporate social responsibility (CSR), took place in the 20th century. The main definitions, principles, actions were explained with the purpose of research the influence if the kinds of responsibilities as legal, ethical, philanthropic on the sustainable development of the enterprise. The consequent CSR concepts observations are presented, namely Social Responsibility of Business Man, Stakeholder Approach, Three dimensional model, Three-dimensional model of principles, policies and processes, Institutional framework and extended corporate actions, Three-domains approach, Contemporary concept. The new XXI centuries SCR concepts were discovered and their theories fixed. Novel insights into contemporary meaning of SCR are being suggested.
This article present a historical background of Corporate Social Responsibility (CSR) evolution since 1950s to the contemporary concept which represents CSR as a process to integrate social, environmental, ethical, human rights and consumer concerns into business operations and core strategy in close corporation with multi-stakeholders of enterprise. As we enlarged the scope of our research we found an extensive panorama of theories about corporate social responsibility, an abundance of approaches, and diverse descriptions of the models. Corporate social responsibility can be called corporate conscience, corporate citizenship, social performance, or sustainable responsible business. The first part of this research paper offers a historical overview of CSR, to facilitate the account from a thematic point of view which switching-over to the CSR evolution into different concepts.