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Philosophy and Paradigm Review: Before carrying out the empirical analysis of the role of management culture in corporate social responsibility, identification of the philosophical approach and the paradigm on which the research is based is necessary. Therefore, this chapter deals with the philosophical systems and paradigms of scientific research, the epistemology, evaluating understanding and application of various theories and practices used in scientific research. The critical components of the scientific research paradigm are highlighted. Theories based on which this research was focused on identifying the level of development of the management culture to implement corporate social responsibility are identified, and the stages of its implementation are described.
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