ИНДИКАТОРИ ЗА КОРПОРАТИВНА СОЦИАЛНА ОТГОВОРНОСТ В КОНТЕКСТА НА ИЗИСКВАНИЯТА НА КАПИТАЛОВИЯ ПАЗАР

Abstract

The article aims to investigate the theoretical background of corporate social responsibility conception /CSR/. CSR is defined as a concept whereby companies integrate social and environmental activities in their business operation. In the focus is social reporting, and international standards as social indicators, too. International CSR standards are „high” form of monitoring and management of CSR and „soft” form of regulation. In the article are presented the results of empirical investigation of corporate social responsibility in 130 bulgarian public companies.