Popov Sergey Aleksandrovich – Candidate of Economics Sciences (Ph.D. in Economics), Associate Professor of Chair of Financial Management, Russian Presidential Academy of National Economy and Public Administration
Fomina Lyudmila Leonidovna – Candidate of Economics Sciences (Ph.D. in Economics), Associate Professor of Chair of the Market and Economic Mechanism Issues, Russian Presidential Academy of National Economy and Public Administration
The paper sets out the main principles of the theory of stakeholders. This theory makes the link with the concept / practice of corporate social responsibility (CSR). It observes continuity between the concept of shared values of Porter and Kramer and the concept of stakeholders. Basic concept of shared values with an emphasis on how it differs from the concept of stakeholders is introduced.
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