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Social Entrepreneurship and Corporate Social Responsibility in the Russian Federation

Implementing social entrepreneurship and corporate social responsibility (CSR) concepts in Russia is discussed in this chapter. CSR and social enterprises have been developing dynamically in Russia since the mid-2000s, and the author believes that they can be used to foster further social and economic transition. The issues related to the Russian success stories of social enterprises and socially responsible corporate behavior are outlined. An emphasis is made on identifying government and private institutions and instruments supporting the social activity of profit and nonprofit organizations. Techniques for evaluating CSR in Russia are described. Due to incomplete data in nonfinancial reports it is difficult to derive a cost-benefit analysis for CSR projects. Instead, indicators for nonfinancial reports are selected and indices are constructed by measuring the quality and frequency of their disclosure. The chapter concludes by outlining the main challenges and potential drivers to promote further development.