There is an increasing social impact on economy in the course of the social system development. It leads to the qualitative change of relations in the society and is expressed in the form of changing the economized principle by a socialized principle, which in its turn arises from the interests of society development as a whole and of a single person but not from the full satisfaction of individual needs. From this we form the understanding of a new role of the worker and the new perception of labour economics (as a science concerning the worker as a creative individual) and also the realization of the necessity to add the knowledge of social communication and cooperation between individuals to the labour economy. The international practice shows that if the companys sustainable development is based both on economic and social factors then it leads to a decrease in business risks, strengthens competitiveness, raises the personnel efficiency and the consumers loyalty, improves the reputation of the company and makes a positive contribution of the company to the economic and social development of the territory where the company is located. It means that national priorities of society development and the problem of effective businesses are strategically compatible and directly connected with each other. However, Russian companies are in the process of comprehension of the necessity to formulate, implement and develop the corporate social policy. There is a detailed literature review on the research problems. This review includes the papers of foreign and Russian scientists. The main ways of discussion were determined. A new strategy of corporate social responsibility was highlighted adopted by the European Commission. The following types of reports are accepted: the Corporate Social Responsibility Report, the Sustainable Development Report and the Social Development Report. The Russian experience was examined according to these standards. The article includes the definition of the corporate social policy including the following main elements: companys legal responsibilities, conditions of the collective bargaining contract, voluntary social services for employees. We suppose that it is necessary to estimate the efficiency of the implemented corporate social policy in order to control the correlation between social investments and company capitalization, to forecast the impact of social policy on the employees, company reputation. To achieve these purposes we suggest to use the index of social development, which includes three levels of corporate social policy estimation.

Описан современный этап общественного развития в России, анализируется необходимость дополнения технологических и экономических составляющих модернизации социокультурными и гуманистическими критериями общественного прогресса. В связи с этим аргументируется неразрывность социальных и экономических критериев эффективности фирмы через эволюцию теорий фирмы и организационных теорий. Анализируется концепция корпоративной социальной ответственности и корпоративной социальной политики как ее элемента. Выделяются дискуссионные вопросы, связанные с определением эффективности корпоративной социальной политики.