Summary
The influence of law on general development of corporate social responsibility (CSR) is the question of crucial importance for the survival of this concept in our state system. It is needless to emphasize what are its potentials in a country like ours, where the lack of development funds is a chronic condition in all segments of the society. The same applies to our culture, where this concept, despite its huge opportunities for providing additional funding, has so far not been used sufficiently. One of the main reasons for this situation is the inadequate legal regulation of this matter in our country, since the laws related to the development of social responsibility are not stimulating. In culture, the concept of socially responsible investment is being developed within the incentive for making quality and legal acts which are in a certain part of regulation related to these issues. This state of affairs, the situation in which opportunities for additional funding of culture are not sufficiently used as the result of inadequate and unsupportive legal regulation of this area, has to be corrected in the future, primarily through coordinated and well planned interdepartmental legal effect that must create the prerequisites for running the new cultural policy regarding the financing of cultural development. Socially responsible corporate behavior, in general, and particularly in cultural sector, is a topic which is not disputed and its functioning has to be aligned in the shortest time with the longstanding practice in countries more developed than Serbia. Therefore, determining the legal framework of these issues is necessary so it would be the incentive for the development of this concept.

Keywords:
culture, corporate social responsibility (CSR), economy, laws, reform, financing of culture, interdepartmental cooperation, cultural development

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