The article offers a brief overview of the history of the issue of social responsibility of business. Definitions of the concept of «social responsibility of business» are given and approaches to the study of this phenomenon are analyzed. It is noted that socially responsible behavior of business representatives can be considered both in an ethical way or as a concept of exclusively legal responsibility, as well as a part of the strategic policy of the organization. The article describes the differences between the main national models of business social responsibility: European, including Scandinavian, American, mixed, and the «business is responsible for everything» model. The ambivalent nature of business social responsibility practices is emphasized, and their main functions are revealed. Due to the social programs, business reduces the organization's costs and risks (economic factor); is a competitive advantage (economic and political factors); contributes to the creation of a good reputation of the organization (political factor). Three levels of business social responsibility reflect the behavior of business leaders. So, the first, basic level corresponds to the «company of owners» model, which has received recognition in Anglo-Saxon countries. Business representatives must faithfully fulfill their direct obligations, including: regular payment of salaries to employees; compliance with tax and labor laws; as well as production of quality products. At the second, higher level, it is expected to develop partnerships within the organization and employees' participation in decision-making. At the third level, businesses use such programs and areas of their activities, whose scope goes beyond the enterprise, and the object of these social investments are the citizens of the country in which the business is conducted, or individual groups of the population. The real interest in the problems of social responsibility of business in Russia is due, on the one hand, to the fact that, according to the Constitution of the Russian Federation, the country declares itself as a «social state» (Article 7), on the other hand, the concept of social responsibility of the Russian business is still in the process of formation. At the same time, the oligarchic model of corporate social responsibility is considered dominant in Russia, i.e. business entities independently determine the measure of their responsibility for the social development of society. Socially responsible principles of the Russian company Joint Stock Company «Russian Railways» (JSCo «RZD») at the present stage of development of the Russian society are being considered.
social responsibility of business; levels of social responsibility of business; national models of social responsibility of business; social programs; social practices; theory of corporate social efficiency; theory of shareholder value; theory of interest of parties; theory of corporate citizenship.