Legal typology of incentives and sanctions in regulating business social responsibility

The article discusses legal incentives and sanctions as instruments for regulating corporate social responsibility in the Russian legal system. The mechanism of correlation of voluntary business initiatives with legally established measures of influence aimed at ensuring the social function of entrepreneurial activity is investigated. A classification of incentives (tax incentives, subsidies, recommendation standards, etc.) and sanctions (administrative, civil, criminal) based on industry characteristics, the nature of the impact and the degree of commitment is proposed. The provisions of the legislation regulating the stimulation and responsibility of companies in the field of CSR, including participation in procurement, obtaining support and disclosure of non-financial information, are analyzed. The purpose of the study is to establish and systematize legal forms of incentives and sanctions in the field of corporate social responsibility, as well as to evaluate their effectiveness in the current legal and law enforcement environment. Conclusions. In the modern model of legal regulation of corporate social responsibility, the need for a combination of incentive and punitive mechanisms is justified: on the one hand, the state should support socially responsible behavior of companies through tax and institutional preferences, on the other hand, ensure legal responsibility for evading social obligations. It is proposed to expand the criteria for differentiating branches of legislation through a subject-based approach and legal regimes, and to strengthen the role of information disclosure and compliance mechanisms as conditions for access to government support measures.