The textbook covers general issues of corporate social responsibility, corporate social policy, social development of enterprises, financing of social development of enterprises. Regularities and trends in the manifestation of corporate social responsibility, social development of enterprises, elements, organizational and legal forms of ensuring the social development of enterprises and its financing are revealed.For persons mastering undergraduate economic programs, undergoing training of highly qualified personnel under programs training of scientific and pedagogical staff in graduate school, students of the advanced training and retraining system for filling positions at enterprises of various forms of ownership, as well as practitioners involved in corporate social responsibility, social development of enterprises and its financing.