Theoretical and methodological problems in the study of corporate social responsibility of business

Abstract

Today, the issues of corporate social responsibility (CSR) are becoming more and more relevant. Corporations should not only strive for financial gain, but also be responsible for their actions to society, the environment and future generations. The study of the theoretical and methodological aspects of CSR in business plays a crucial role in terms of finding a balance between the economic interests of companies and social responsibility to society. Corporate social responsibility issues cover a wide range of aspects, from ethical issues to issues of risk management and brand development. Recently, interest in this topic has been growing, as consumers are increasingly aware of the social responsibility of companies, and investors value not only financial productivity, but also the company's contribution to public welfare and sustainable development.

This article discusses theoretical and methodological issues related to the study of CSR. The complexity of defining CSR, the lack of a single measurement standard, and quantitative issues pose challenges for researchers. Another aspect is the difficulty of measuring and evaluating the effectiveness of corporate social initiatives, where the lack of standard indicators is one of the problems of developing objective conclusions. Particular attention is paid to issues related to corporate self-reporting, the ambiguity of CSR goals and difficulties in measuring long-term impact. In addition, cultural differences are considered, which add additional aspects to the understanding of the social responsibility of companies. The analysis of these issues highlights the need to develop more accurate methodologies that can take into account the diversity of CSR issues, and supports the development of more effective tools for analyzing and managing corporate social responsibility in a modern business context.