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.

Accounting features of the charitable aid in non- commercial and non-profit organizations

One of the sources of financing of non-commercial and non-profit organizations is
charity. It can be not only non-commercial and non-profit organizations in the form of
charitable organizations, and other nonprofit organizations for certain needs. Also non-profit
organizations often receive humanitarian aid, extremely common is getting it from abroad.
Recognition received funding for charitable or humanitarian aid is an important prerequisite
for its recognition.