Cross-cultural research on corporate social responsibility (CSR) dealing with specific stakeholder groups is fairly rare in the existing literature. The aim of this research is to investigate the level of recognition of CSR in companies by employees working in micro/small, medium-sized and large companies. The research is based on the survey conducted in Bulgaria, Russia and Serbia with the employees' attitudes obtained via a structured questionnaire. A similar socio-historical background of the three countries and different levels of accomplished socio-economic development at present is taken into account. A proposed ranking methodology was based on the multi-criteria decision analysis approach, observed through five studied dimensions: environmental, social, economic, stakeholder and voluntariness. The ranking was carried out using the integrated Entropy-PROMETHEE-GAIA method, where the Entropy method was used for determining the weights of the criteria, whereas PROMETHEE-GAIA was used for final ranking. The obtained results were analyzed from the multi-cultural point of view and show more significant differences in the attitudes of employees from different countries, rather than when the size of a company is taken into consideration.

中文翻译：

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企业社会责任的多标准分析：俄罗斯、保加利亚和塞尔维亚的比较研究

在现有文献中，关于与特定利益相关者群体打交道的企业社会责任 (CSR) 的跨文化研究相当少见。本研究的目的是调查在微型/小型、中型和大型公司工作的员工对企业社会责任的认可程度。该研究基于在保加利亚、俄罗斯和塞尔维亚进行的调查，通过结构化问卷获得员工的态度。考虑到这三个国家相似的社会历史背景和目前不同的社会经济发展水平。提议的排名方法基于多标准决策分析方法，通过五个研究维度观察：环境、社会、经济、利益相关者和自愿性。排名采用综合熵-PROMETHEE-GAIA 方法，其中熵法用于确定标准的权重，而PROMETHEE-GAIA 用于最终排名。所获得的结果是从多元文化的角度分析的，显示不同国家员工的态度差异更显着，而不是考虑到公司的规模。