۱٫ Introduction

۲٫ Theoretical background

۳٫ Methodology approach

۴٫ Results and findings

۵٫ Conclusion

Acknowledgements

References

The evaluation of corporate social responsibility (CSR) becomes the problem. The practice demonstrates that currently there are methods, standards and initiatives that allow evaluating this state. The question is which approach is the right one, because his choice may depend from the findings “whom and to what purpose the evaluation serves”, from the object and subject of the evaluation, as well as from the knowledge of current trends in the evaluation. The aim of this paper, based on an analysis, is to identify appropriate approach to evaluating the CSR of the company. The CSR concept is closely connected with ethical, environmental and social audit, sustainable development, management, philanthropy and various forms of donation. De facto, CSR offers a set of principles and values on which is possible to build a more cohesive society and to establish the transition to a sustainable economic system.

Introduction

There are many approaches how to define corporate social responsibility (instrumental theories, political theories, integrative theories, ethical theories), since this area does not have clearly defined boundaries and is based on a voluntary basis of the company. First definition of corporate social responsibility came from the fifties of the 20th century. In 1953, Howard Bowen, the first theorist of corporate social responsibility, in his book Social Responsibilities of the Businessman stated (Bowen, 1953): “Social responsibility is a commitment of entrepreneurs to seek strategies to make such decisions or carry out such activities, which are desirable in terms of goals and values of our society”. In the 1966 Keith Davis and Robert Blomstrom in their book Business and its Environment defined social responsibility as (Davis, Blomstrom, 1966) “a person’s obligation to consider the effects of his decisions and actions on the whole social system”. The breakthrough came at the end of the sixties and seventies of the 20th century, when with the influence of turbulent social change in western society were created definitions, they were less emphasized on the personality of manager and more focused on the interaction between company and socio-economic system. The proof is the definition from 1973, which is based on the idea of good neighborliness (Eilbert, Parket, 1973): “Perhaps the best way to understand social responsibility is to think of it as good neighborliness”. The concept involves two phases. On one hand, it means not doing things that spoil the neighborhood. On the other, it may be expressed as the voluntary assumption of the obligation to help solve neighborhood problems. In the eighties of the 20th century interest was transferred from the general theory in social responsibility on empirical research on corporate social responsibility.