Comparative Analysis of Social Responsibility Model Implementation in Civil Society and Corporate Sector Organizations in Serbia
Comparative Analysis of Social Responsibility Model Implementation in Civil Society and Corporate Sector Organizations in Serbia

Summary/Abstract: Research Question: To what extent is social responsibility model applied within civil society and corporate sector organizations in the Republic of Serbia? Motivation: Social responsibility has become a critical criterion for organisation allegitimacy and sustainability. However, existing models are mainly designed for the corporate sector, often overlooking the challenges faced by civil society organisations, particularly in resource-constrained contexts. This research develops a comparative social responsibility model tailored to the Serbian context, exploring whether sectoral affiliation or internal characteristics (such as size, age, and turnover) have a greater impact on social responsibility outcomes. What’s New? This study introduces a customised, quantifiable social responsibility model applicable to both civil society organisations and corporations. It overcomes the limitations of current models by incorporating resource constraints and sector-specific characteristics, and presents the Sectoral Predominance Index as a new tool for comparing sectoral differences in social responsibility. So What? Understanding the factors that drive social responsibility adoption is essential for designing policies and strategies that support both non-profit and for-profit organisations. The findings provide valuable insights for practitioners and policymakers aiming to foster responsible, sustainable practices, particularly in resource-limited settings. Idea: The study develops a four-domain, 20-indicator social responsibility model based on stakeholder expectations. It uses non-parametric and regression analyses to assess social responsibility implementation across sectors, exploring the impact of organisational size, age, and financial turnover. Data: The study gathered data from 218 organisations in Serbia, including 94 civil society organisations and 124 corporations. They were evaluated based on a model comprising 20 indicators, the development of which is presented in this paper. Tools: Mann–Whitney U and Kruskal–Wallis tests were used for group comparisons, while hierarchical regression identified predictors of social responsibility. The Friedman test assessed differences across domains. Findings: Overall social responsibility levels did not differ significantly between sectors, but civil society organisations excelled in ethical business conduct and engagement, while corporations outperformed in sustainability. Internal characteristics had a greater impact on social responsibility outcomes than sectoral affiliation. Contribution: This paper presents a scalable model for evaluating social responsibility across both sectors in emerging economies.

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