КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ У МАЛИХ ТА СЕРЕДНІХ ПІДПРИЄМСТВАХ
The paper generalizes the results of literature review about corporate social responsibility and peculiarities of CSR implementation in SMEs. The paper provides comparative analysis of definitions of CSR, investigates meaning of CSR practices, CSR stages, «formal» and «informal» CSR. The paper generalizes the results of literature review about cause of difference in CSR activities in big companies and SMES, describes factors that influence peculiarities of CSR implementing in SMEs. The paper concludes that the main factors of this difference are lack of financial resources in SMEs, short-term orientation of SMEs, problems connected with nature of ownership and size of business. The research points out that the results of this are the less variety of activities and directions of CSR in SMEs, giving the preference to less costly activities and engaging volunteers.