The theory and practice of non-financial reporting is increasingly developing. However, in order to understand the underlying causes of the need for forming such an accountability, it is appropriate to trace its theoretical basis. One of the key concepts, that have become such a basis, is the concept of corporate social responsibility. The article examines the main historical landmarks, compares some of the known definitions and key postulates of this theory, and points to the specificity of the current approaches to social responsibility in Russia and abroad.