The concept of corporate social responsibility (CSR) in emerging markets, particularly in BRICS, is characterized by its initial stage of implementation and dissemination. The analysis of academic literature has revealed that the study of CSR in these countries is an actively developing process, although the subject of study is still poorly institutionalized. The authors have reviewed this group of countries (Brazil, Russia, India, China, and South Africa). Thanks to rapid economic growth before the 2009 financial crisis the BRICS group was called an ‘economic miracle’ and it has been widely discussed in the world academic community. Currently social and economic priorities have shifted to the issues of national CSR strategies within BRICS, and the search for common CSR practices in BRICS is of particular importance too. The goal of this study is to examine transformation of CSR practices in BRICS in line with global trends. The subject of this paper is socio-economic relations arising from CSR practices in the context of global trends. The study uses monography research and secondary data conceptual analysis. in order to determine interrelations between CSR aspects and macroeconomic indicators and rates. Results of this analysis have identified global trends and their impact on the process of transformation and implementation of CSR in the BRICS countries. Non-financial reporting of BRICS’ leading companies based on GRI guidelines has become the foundation for analysis. In addition, this paper includes the dynamic in the number of CSR reports and Sustainable Development reports issued in the BRICS countries. This article also presents a review of quality changes in non-financial reporting effected by international standards of social reporting. The findings indicate that the development of corporate social responsibility in BRICS corporations goes in line with global trends, but has its own specific features. The analysis makes it possible to systematize the CSR strategic direction in the BRICS countries. According to the identified trends, the basic transformation areas of CSR approaches in the BRICS countries were formalized.