Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past?

Based on an analysis of CSR/sustainability reports published by Russian companies, we analyse the determinants of socially responsible human resource management (SRHRM) disclosure in Russia. By considering the historical development and contextual specifics of the country, we concentrate on the path dependence perspective. The results of our study not only confirm the expected relationship between the reported founding history before the fall of the Soviet Union and the disclosure of information about social benefits provided to employees, but also deliver evidence that company size is a relevant predictor of SRHRM reporting in Russia. Thus, this study confirms both the path-dependent nature of organisational practices in this country, as disclosed in company reports, and the importance of factors in line with those identified in developed industrialised countries.