Social responsibility of business is a topical issue for all countries. Corporate pension provision is one of the manifestations of the social responsibility of business. The article is devoted to the research of corporate pension funds in Russia. In the end of the 1990-s they began to develop in the form of non-state pension funds, as there were no normative documents regulating their functioning. The stages of these funds development, trends of development, and their sectoral structure are revealed. Basing on statistical data, it is shown that the development of non-state pension funds after the 2008 financial crisis was hindered. The article lists factors determining the development of these funds, including the legal and the financial factors. The necessity is grounded to adopt normative documents to regulate the functioning of corporate pension funds, as well as to standardize social accountability.