SUBSTANTIVE ASPECTS OF THE CONTROL OF CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMS APPROACH

Abstract

Purpose: to uncover the key characteristics of the control system of corporate social responsibility. Discussion: Corporate social responsibility (CSR) is becoming a necessary component of a successful business. The modern content of the management and control of social responsibility is characterized by a high degree of complexity and dynamism. Corporate social responsibility remains an independent concept and is being developed in alternative and derivative theories. Described by the author, the elements of the control system of social responsibility are based on the conceptual provisions of these theories, and also aims to overcome the complexities and contradictions accompanying the control process. Results: In the control system of corporate social responsibility, the author identified the following key elements: subjects and objects of control; principles of their effective interaction; control functions and levels.