Purpose. Corporate social responsibility (CSR) is an important feature of modern business. It provides a certain level of voluntary response to social problems, compliance with moral requirements of society. Companies have already realized the benefits of a socially proactive position and are increasingly involved in solving social and environmental problems. This raises the issue of CSR evaluation from a cost / benefit standpoint. The aim of the article is to study the existing approaches to assessing the level of CSR and determine the scope of their use.