SOCIAL RESPONSIBILITY OF BUSINESS STRUCTURES IN RUSSIA

The article describes definitions of the concept, essence and functions of corporate social responsibility in business. The research aims at identifying and analyzing the priority areas of social responsibility as a factor in optimizing business processes and increasing the economic sustainability of Russian business structures. The importance of using a corporate non-financial reporting tool to achieve a significant level of indicators for the sustainable development of companies is substantiated. Authors analyze the issue of non-financial reporting and socially oriented reports on the sectors of the Russian economy as well as the characteristics of the disclosure quality for nonfinancial reporting data. The articvle presents the industry specifics in issuing non-financial statements in Russia. There is also an analysis in national standards of social responsibility and the formation of non-financial reporting of business structures in Russia. The key strategies and indicators of social policy are studied, the key features of the implementation of the social policy of corporate social responsibility of Russian business structures are revealed. The social policy measures of Russian business structures are mainly aimed at elements of internal social responsibility, such as employee satisfaction and loyalty, professionalism and qualifications of employees, gender equality, occupational safety and industrial safety.