The need for a strategic approach to corporate social responsibility and methodological aspects of its implementation

The article substantiates the need for a strategic approach to corporate social responsibility (CSR) in the modern business world. The formation of a CSR strategy is considered as part of proactive management and strategic management, as well as a tool for promoting sustainable development. A comparative description of charity and CSR is given. The author's definitions of the terms “strategy” and “CSR strategy” are formulated. The existing approaches to determining the stages of CSR strategy formation were analyzed, and an own algorithm was proposed.