摘要：There is no doubt that large Russian firms are aware of the traditional symbols and concepts of CSR, and, more importantly, they admit that it benefits them to include these concepts in their corporate strategies. Large companies adopted internal and external policies to improve their employees’ well-being in terms of health, housing, and a wide variety of educational and cultural programs. The emphasis on CSR is primarily on domestic issues. So far, little attention has been paid to global warming, environmental protection, fair trade, or business activity’s carbon effects. The use of CSR by Russian companies in various fields is mainly from the companies operating in the leading industry, where foreigners have significant investments. However, there is only a balanced level of attention to national standards, and therefore governmental reporting is limited according to standards of international organizations in Russia. There has been a corporate social responsibility in Russia in response to its history and policy. This pattern followed a very different way from other non - socialist countries because Russia’s market economy is still very new, increasing attention to CSR, such as corporate governance, is still not grown up, but that is mainly occurring in large firms with an international profile or under the State’s influence to participate in CSR activities. This paper attempts to review the Russian country’s experiences due to its similarity in the former Soviet times with the Iranian economy’s current circumstances, analyze and compare and solutions that a government must consider to be transferred from a government-run to a market economy.
