The relevance of the research topic is related to the denationalization of the social services market and, as a result, the increasing importance of issues of social responsibility, an important role in solving which belongs not only to the state, but also to the non-state sector. The key problem of Russian practice is the lack of mass interest of both large companies and small and medium-sized businesses in addressing issues of corporate social responsibility and social investment. The purpose

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... of the study is to identify contradictions in the implementation of corporate social responsibility. Achieving this purpose is carried out by implementing and evaluating the results of a sample survey of company management representatives from the perspective of benefits and risks associated with the acceptance and non-acceptance of social obligations. The research is carried out using the tools of content analysis of survey results and in-depth interviews of company representatives. The methodological basis for evaluating the results of an empirical study is the stakeholder approach to analyzing the attitude of business to corporate social responsibility. The testable hypothesis is the assumption that companies agree to accept social responsibility only when they can benefit from it. Based on the conducted research, it is proved that the interpretation of corporate social responsibility should be based on the understanding of the opposite of the objective economic interests of stakeholders. The conducted research led to the conclusion that in order to strengthen their positions and ensure the prospects for development, companies, despite their desire to benefit from interaction, will engage in non-profitable social activities that benefit society and make social investments.