History of the development of social responsibility

The socialization of business is an objective regularity of a transformational society. It is directly related to modern trends in the development of scientific and technical progress and the growing requirements for the process and results of production, as well as systemic transformations of property relations, with the liberalization economic relations, processes of system formation social protection, with the social functions of public administration. Great hopes are pinned on the social role of business today.

Remark 1

In the 70s. 20th century corporate social responsibility has already begun to be seen as a company's contribution to society based on its production activities, social investment, philanthropy and taking into account the priorities of the state social policy.

Business social responsibility programs

As scientists point out, large companies become a new center of power, from which society expects such fulfillment social functions, which could be compared with the amount of its resources. Among the most frequently cited benefits of implementing programs social responsibility business (SOB) for the image of the enterprise is called:

1. Improving the efficiency of production processes due to the need to find, for example, hidden levers; the invention of ways to reduce emissions into the atmosphere or adapt production to technological, sanitary, environmental standards;
2. Increasing the motivation and productivity of employees, since all employees of the company are simultaneously citizens, consumers, parents and residents of a certain city, care for society, for society, is translated into care for employees.
3. Psychological factors of motivation, concern for employees revolve around the formation of a stable socio-psychological climate in the organization, contributes to labor efficiency;
4. Increasing the business and public reputation of the company reduces the risks of possible loss of markets, improves access to new markets due to the better reputation of companies.

Remark 2

Improved corporate governance helps to improve access to capital, increase revenues and increase the productivity of the company. Investments in environmentally friendly technologies in the future return due to income growth.

The concept of "business ethics"

IN Lately the so-called "ethical investment" has become widespread in the world. It provides that the choice of partners for cooperation is largely determined by ethical motives. For example:

• the investor does not associate his activities with companies that are characterized by unfair business practices that cause damage to society by offering low-quality or socially harmful products;
• negatively affect the environment, act in undesirable territories;
• engage in activities that are morally dubious, if, for example, they cooperate with dictatorial governments, conduct experiments on animals, oppose trade unions that exploit the imperfection of the legislation of countries, developing countries.

On the other hand, they can fundamentally choose as partners companies that solve social problems and directly or indirectly benefit society, develop ethical business strategies.

1 Ethics of the organization

3 The concept of corporate social responsibility

2 Principles of social responsibility of OAO LUKOIL

3 JSC RUSAL social responsibility program

Conclusion

Bibliography

Applications

Introduction

Ethics and morality form the basis of human behavior, especially the economic, economic behavior of people. In modern society, they are a necessary prerequisite for the well-being and functioning of social institutions and systems. Ethics in a broad sense is understood as a system of universal and specific moral requirements and norms of behavior implemented in the process of social life. Ethics business relations highlights one of the areas of public life. Based on universal human norms and rules of conduct, the ethical norms of service relations have some distinctive features.

IN last years issues of social responsibility and professional ethics in the global business community have come to the fore.

The meaning of the concept of social responsibility of business lies in the voluntary obligation of businessmen to conduct such policies, make such decisions and follow such lines of activity that are desirable from the point of view of the goals and values ​​of society. In other words, this is a kind of social contract between entrepreneurs, the population and the state, the purpose of which is to promote the good of the whole society.

The development of the theme. The problems of ethics and social responsibility of business were dealt with by such domestic scientists as: V.K. Belolipetsky, L.G. Pavlova, V.N. Lavrinenko, N.G. Moskovtsev, S.M. Shevchenko, V.A. Sukharev, V.A. Spivak, Yu.Yu. Petrunin and others.

Among foreign scientists, J. Yager, J. Chestara, D. Carnegie, V.I. Knorring, M.N. Brime, R.T. George and others.

The concept of "corporate social responsibility" was formed about 20 years ago. Prior to this period, there were disparate standards in various areas of corporate governance regarding employee relations policy, corporate ethics, approaches to protection environment. The social responsibility of an organization is understood as a certain level of voluntary response to social problems (environment, employment, development, cultural services, etc.). The social responsibility of the entrepreneur consists in his participation in the production of goods required by society, improving their quality, implementing various social programs, accelerating the implementation of achievements in practice. scientific and technological progress and etc.

Employers pay more and more attention to the issues of ethics of business and personal relationships in the selection of personnel and their hiring, as well as in the process of direct performance by employees of their professional role.

The object of work are organizations and businesses.

The subject of the work is ethics and social responsibility of organizations and business.

The aim of the work is to study the features of the ethics of organizations and business ethics, the concept of social responsibility.

The tasks of the work are:

1. Study theoretical foundations ethical aspects of organization, management and social responsibility of business;

2. Consider organization ethics, business ethics and management ethics;

Consider examples of socially responsible Russian companies;

Determine the practical implementation of the principles of social responsibility by Russian companies;

Determine the principles of social responsibility of OAO "LUKOIL" and OAO "RUSAL".

The structure of the work consists of an introduction, two chapters, a conclusion, a list of references and four appendices.

Chapter 1. Theoretical aspects of ethical aspects of organization, management and social responsibility of business

.1 Ethics of the organization

From the standpoint of management, all enterprises (firms) have a common feature - they are all organizations. An organization is a group of people whose activities are consciously coordinated to achieve common purpose or goals. All complex organizations share common characteristics. These include: resources, dependence on the external environment, horizontal and vertical division of labor, division, the need for management. The essence and content of the management process are manifested in its functions. From these positions, the management of an organization is understood as a process of planning, organization, motivation and control necessary in order to formulate and achieve the goals of the organization. Management in the modern world acts not only as an integral part of joint, combined labor, but also as a function of the realization of property. In the control center are people (cadres of specialists), which are the basis of any organization. From these positions, management is also the ability to achieve goals by directing labor, intellect, and motives for the behavior of people working in an organization.

From point of view systems approach to the organization and management of it, all organizations are open systems, i.e. characterized by interaction with the external environment. If the management organization is effective, then during the process of transformation, an additional value of inputs is formed, as a result of which many possible additional outputs appear (profit, increase in market share, increase in sales, growth of the organization, etc.). The object of management on the part of management at the enterprise are several groups of functional processes: marketing, research and development, production, finance, personnel, etc.

An organization is created, exists and functions due to the interaction of its constituent elements of its internal environment - its goals, structure, functions, technology and personnel. Each manager, at whatever level he is, strives to achieve goals, being in a certain structure, performing certain tasks, observing the requirements of technology and managing people subordinate to him.

Each of the elements of the internal environment during its formation, development must pass the "ethics test" (Fig. 1.1.1).

Fig. 1.1.1 .. The layout of the "ethical filter" in the interaction of the organization with the external environment

The "ethical-unethical" rating scale should work constantly, regardless of whether a new technology is mastered or new job descriptions are introduced for any manager. To ensure the required level of ethics in the functioning of the internal environment, organizations implement various measures, such as:

) develop code of ethics organization (department, sector, branch);

) periodically conduct training of personnel, primarily managers, in the basics of management ethics;

) form a committee-type body designed to monitor compliance with ethical standards and resolve emerging on the basis of ethical violations problems and conflicts.

The external environment of the organization includes a large number of elements: these are competitors, and consumers of products (or services) produced by this organization, and suppliers of raw materials, materials, etc., and sources of labor resources, and investor organizations, and individual shareholders , state administration bodies. In an indirect form, the organization is also influenced by such factors as the state and level of development of the economy, the level of development and characteristics of culture, national customs, habits, tastes, moods and expectations of society.

Thus, many actors influence the organization, and it interacts with them - in different types, V different forms and with different intensities. All types and forms of interaction, all activities of the organization, from the moment of formation to the end of its life cycle, must be constantly evaluated from the standpoint of social responsibility.

Each company has a certain system of universally recognized moral procedures (norms, values, knowledge) that are mandatory for all employees. The core of corporate ethics is formed by the founders of the organization and is directly related to their life experience and worldview. The reputation and authority of the leader, the effectiveness of his work are perceived by subordinates as a given, and they begin to imitate him.

The ethics of national management is formed by joint efforts in the sphere of the state, business circles, trade unions, civil society and the church. In the last decade, the ethical side of business relations in organizations has become increasingly important. In Western countries, this is explained by the fact that society has become more knowledgeable in the field of business relations and makes higher demands on the ethical level of the organization. The signs of an ethical organization are as follows: the organization as a collective member of society: cares about the observance of laws (even if there is a possibility to circumvent them); contributes to lawmaking by voluntarily providing available information on additional measures needed in a given industry; observes the fundamental norms of public morality, without resorting to deceit, corruption, etc.; acts abroad with respect for the laws of the host country.

The organization as a manufacturer: focuses on the production of safe and reliable products at fair prices. The organization as an employer: cares about the safety of production; takes care of the good emotional state of its employees; does not allow gender, age, national and other discrimination. The organization as a subject of resource management: takes care of their efficient use; takes care of the aesthetics of the occupied land. The organization as an investment object: fully and truthfully provides information about its economic situation. The organization as a competitor: does not take part in unfair competition; does not take part in unreasonable restriction of competition. The organization as a participant in social development: stimulates innovation and introduces new products and technologies; does not forget that its activities have an impact on the quality of life and recognizes the associated responsibility.

Many subjects of business relations face a number of ethical problems, the root cause of which is contradictions in the interests of interested groups - customers, employees, shareholders, suppliers, competitors, governments and local communities.

At the macro level, ethical problems manifest themselves in relations between organizations (unfair competition), organizations and the state (permissible limits of control), product manufacturers and consumers (unfair advertising, imposed demand, withholding information about consumer characteristics), organizations and investors (owners) (manipulations with investments, understatement or overestimation of income), organizations and local communities (mandatory participation in the development of the local community, the preservation of unprofitable enterprises), organizations and the environment (concealment of true information, transfer of production to less "strict" regions, bribing officials).

At the micro level, i.e. directly in organizations, these problems arise when making managerial decisions (illegal, careless, immoral decisions for career development), the relationship between managers and subordinates (methods of influencing subordinates), in the case of official disclosures (permissibility of informing about unseemly acts), women in the organization (career restrictions, sexual harassment), in the provision of "mutual favors" (gifts, favors in addition to or bypassing formal relationships).

To prevent or resolve this kind problems, it is necessary to develop a set of moral standards (code of corporate ethics), which would assist the participants in business relations in the successful fulfillment of their professional tasks, and contribute to the coordination of the interests of the business sphere and society. The need for corporate ethical codes arises from the fact that universal ethical standards are not enough to regulate human behavior in specific situations. Codes of ethics contain resources for solving a wide range of tasks, and allow you to improve the efficiency of company management. The presence of a company code of corporate ethics becomes a global standard for doing business. In recent years, codes of corporate ethics (codes of ethics) have also appeared in many Russian organizations in various fields of activity. The Code of Ethics describes a system of common values ​​and rules of ethics for a company to be followed by its employees. The Code operates along with the administrative-legal order and, unlike the latter, has no legal force, but acts as a "moral contract" between the enterprise and employees. The Code of Ethics performs three main functions:

forms confidence in the company on the part of reference external groups (description of the policy in relation to customers, suppliers, contractors);

regulates the behavior of personnel in difficult ethical situations (regulation of priorities in interaction with significant external groups, determining the procedure for making decisions in difficult ethical situations, indicating unacceptable forms of behavior);

develops a corporate culture (the code of ethics can ensure that the values ​​of the company are communicated to all employees, orient them towards common corporate values ​​and thereby enhance corporate identity; with the help of the code, certain patterns of behavior and uniform standards of relations and joint activities are set).

The structure of the corporate code of Procter & Gamble is given in Appendix 1. The following types of corporate codes of ethics are distinguished: a regulatory document with detailed rules, including sanctions provided for in case of violation of the code; a short code, including abstract provisions on the values, philosophy, goals of the corporation; a detailed code of the firm's social obligations to investors, employees, etc. The codes clarify what personal qualities employees must have; principles of interaction "boss-subordinate"; principles of interaction with external organizations; positions of company representatives during negotiations; features of the activities of employees in other states; use by company employees of proprietary information and much more .

The content of the ethical code of a particular company is determined by its features - structure, development tasks, attitudes of managers. As a rule, codes contain two parts: ideological (mission, goals, values) and normative (standards of working behavior). The code of ethics can be developed for the company as a whole, and in this case it contains ethical rules common to all, both for managers and for ordinary performers. A code may also be created for certain functional units in order to address specific ethical issues. A characteristic feature of modern codes of ethics is that the sections containing recommendations for dealing with ethical problems arising from conflicts of interest are developed in more detail and thoroughness than other sections. At the same time, emphasis is placed on the clash of interests of the organization: with government bodies; with employees or shareholders of the organization; foreign governments.

Corporate ethical codes prohibit: discrimination based on: race; skin color; religion; gender; sexual orientation; age; nationality; disability; work experience; beliefs; party affiliation; education; social, class origin; language; property status; sexual harassment; creating an aggressive work environment; remarks, jokes and other actions that encourage a violent workplace environment; making fun of workers; racial contempt; religious contempt; threats; coarseness; violence; use, sale of drugs; appearance at work in a state of intoxication, a state of narcotic, toxic intoxication; loss of property of the organization; theft of property of the organization; improper, inefficient use of the property of the organization; disclosure of information that is an official, commercial secret; storage of personal materials at the workplace; refusal to inspect their workplace and used information to employees personnel services; usage Supplies organizations for personal purposes; use of the organization's communications for personal purposes; transfer of inaccurate, distorted information to the administration; fraud by overstating their expenses, for example, for travel, food, accommodation, other expenses; fraud of state, government bodies, external organizations; false statements on behalf of the organization; abuse of power and influence of the organization; abuse and threats against another organization; execution of orders that are a violation of the law; disparaging remarks about competitors; humiliation of competitors, their goods and services; talking to outsiders about the terms of contracts and thereby making those terms public; conversations with outsiders (persons not working in the organization) about inventions used in organizations; conversations with outsiders to the organization about production plans, about market research; about production capacities, about private information; use of indecent methods and services, such as industrial espionage; illegal entry into foreign territory; eavesdropping; hiring employees to obtain private information about employees, competitors; corrupt practices; receiving gifts and money from a supplier, client (gifts include: material values, services, for example, personal discounts on purchases of goods for personal use or services at reduced prices); receiving commissions; presentation of gifts to representatives of the supplier.

Professionally homogenous organizations (banks, consulting companies) often use codes that describe professional dilemmas. The content of such codes regulates the behavior of employees in ethically difficult professional situations (for example, in banking, the codes describe the rules for handling confidential information about clients, information about the stability of one's bank, and prohibit the use of information for personal enrichment). Complementing such a code with chapters on the mission and values ​​of the company contributes to the development corporate culture.

Obviously, it is impossible to describe in a code any ethical problem that employees may encounter, but written instructions can help resolve ethical issues that are quite common. To become acting, working, the rules of ethical

codes must actually meet the following requirements:

they should be somewhat higher than the current practice, orient employees not to something more than is currently accepted, while remaining feasible for implementation;

deviations from their fulfillment by someone should be actually visible and easily assessed by others, i.e. rules should be such that their violation is immediately recorded.

When formulating the norms of the ethical code, the following mistakes can be made: reducing them to slogans, abstract and practically meaningless; repetition in them of what everyone does; the actual unverifiability of their effectiveness; overstated requirements, which most are not able to meet.

The corporate code of ethics will be actually implemented only if it is accepted by each employee, therefore, even at the stage of its creation, it is necessary to provide procedures that include, if possible, all employees of the company in the document development process. The effectiveness of ethical codes also depends on whether the company's management perceives them as an institutional norm, whether there is a gap between formalized ethical norms and their application in specific situations. The surest criterion for the quality of an ethical code is the perception of it by employees.

To make codes of ethics more effective, it is not uncommon for companies to adopt certain disciplinary action aimed at punishing the violation of the code and encouraging actions committed in accordance with the rules of the code of ethics.

IN Russian organizations the practice of developing ethical codes as an independent corporate document has not yet become widespread, however, the basic requirements for the behavior of employees, the ethics of relationships in the team are increasingly contained in such documents as the Regulations on Personnel, Work Standards of the organization. Basic principles and norms of behavior are included in the handbooks and memos of the employee of the organization distributed among employees, and other means of visual agitation.

.2 Business ethics and management ethics

Business ethics as a field of knowledge was formed in the 70s of the XX century. in USA. Special attention ethical behavior in business began to be given in the 60s, during various social upheavals. The new management paradigm required a revision of the principles of management, as the old ones cease to "work" in the conditions of entrepreneurial structures. In the 90s, ethics in business is declared the golden rule of management.

Business ethics is a scientific discipline that studies the application of ethical principles in business situations. The most developed issues in business ethics are the following: the relationship between corporate and universal ethics, the problem of social responsibility of business, the application of general ethical principles to specific decision-making situations, ways to increase the ethical level of an organization, the influence of religious and cultural values ​​on economic behavior and some others. Business ethics is the study of the correspondence between the moral standards of a person's activity and the goals of a business organization. It is a tool for analyzing and solving problems that confront a moral person in business.

Business ethics is divided into macroethics and microethics. Macroethics is understood as that part of business ethics that considers the specifics of moral relations between both macrosubjects of the social and economic structure of society: corporations, the state and society as a whole, and its parts; under micro-ethics - the study of the specifics of moral relations within a corporation, between a corporation as a moral entity and its employees, as well as shareholders.

In the system of moral relations between macro-subjects, specialists distinguish two levels: horizontal and vertical. At the horizontal level, consider the moral relationship between entities with the same characteristics, between different corporations; on the vertical - moral relations between subjects with different characteristics and properties. This level includes relations between corporations and the state, between corporations and society as a whole (or part of it), and between corporations and the environment.

Most people make ethical decisions at the micro level, i.e. when a person is responsible for their own behavior or makes decisions that affect other people, such as the welfare of their loved ones, colleagues, or even a small community. But some people sooner or later begin to make decisions at the macro level, for example, to directly participate in the formation of state national policy.

Business ethics is relevant both to the formation of economic institutions and to the functioning of business professionals. The economic institutions of society inevitably intrude into the realm of morality, and from this point of view, the importance of the macro level of business ethics can hardly be overestimated.

Ethics plays the role of a kind of filter when implementing methods, management style, when creating a management structure, when making decisions, etc. Ethical norms, standards must be present in any phenomenon and management process. The essence of management ethics is in the nobility of actions, both for an individual manager and for the organization as a whole.

The content of the essential category of "ethics of management" is revealed in the specific actions and behavior of managers and organizations. The category "ethics of management" is in close connection with other categories of management. The connection of ethics with management methods occurs through: a) the ethics of choosing specific management methods; b) the ethics of specific use (implementation) of these methods; c) the ethics of the perception by specific people of management methods (or the perception of a specific organization of the current situation); d) the ethics of the influence of the chosen and implemented methods on improving the level of ethical management (the latter indicator can be considered a kind of "ethical effectiveness indicator").

Depending on the degree of formalization, formalized

forms of expression of the category "ethics of management" (for example, ethical standards of corporations that have a finished form, exist in writing and are binding on employees) and non-formalized forms (oral instructions from a manager to a subordinate).

Thus, management ethics is a category that is present in all other categories of management as a filter that does not let anything unworthy, ignoble, ungenerous into management practice, both at the level of an individual manager and at the level of the organization as a whole.

IN Russian society managers and entrepreneurs have an increasingly noticeable influence on the economic, social and political life of the country. The ethical characteristics of Russian business life are: semi-legal regulation of activities; the power of informal relationships; selective ethics in business relations; use of force methods; independence and detachment from politics; creation of "teams" and centralization managerial functions; technocracy and paternalism of leadership; workaholism; increased propensity for risk and diversification of activities; high degree of adaptability and responsiveness; restrained attitude towards charity.

In Russian entrepreneurship, the most common ethical violations (mistakes) are the following: dishonesty of Russian entrepreneurs; extortion by government officials; political instability in society; financial instability; infringement of the rights of entrepreneurs by state bodies and officials; the increasing criminalization of various sectors of the economy; extortion by criminal structures; absence private property to the ground; threat to personal security from criminal structures and others. A consistent stubborn struggle against the factors listed above, which negatively affect the level of ethics of Russian entrepreneurship as a whole, will reduce the number of violations of ethical norms and standards in the Russian Federation. A great deal of work in this direction has been carried out by the Chamber of Commerce and Industry of the Russian Federation - from the very first years of Russia's entry into the system of market world economic relations.

Today, it is extremely important for Russian businessmen to create a positive opinion of themselves among the international community, since this will open up broad prospects for establishing new economic and trade ties. There are a number of factors hindering the development of Russian business culture: little experience of doing business in the Market, unstable and unpredictable legislation, lack of political stability, transitional nature, its criminalization. In addition, socio-cultural factors also influence this process: historical traditions, psychology, habits, mindset, which change much more slowly than all the others. For example, take new law can be done relatively quickly, but developing the habit of following it is much more difficult. In Russia, the formation of new economic legislation is uneven, and the acquisition of new experience in the field business communication, the transition from the habits accumulated in the conditions of a command-administrative system to the habits and techniques necessary for the effective conduct of business in a modern developed economic system is an even longer and spontaneous process, since this is associated with enormous economic, psychological and moral costs for Russian business people.

It is possible to stop the development of negative trends under the following conditions: improvement of economic legislation, improvement of the socio-political situation, as well as the targeted development of a system of practical measures to form a proper business culture of domestic producers. At the same time, the increasing internationalization of the world economic process inevitably implies a civilized business conduct, in particular, the unification of the rules of international business interaction, the recognition of business ethics by all entrepreneurs. According to foreign and Russian businessmen, the standards of business conduct that are currently taking shape in Russia often differ from those generally accepted.

The business world as a whole is moving towards convergence and complementarity. However, each country goes its own way, has its own cultural and historical specifics. Over the past years, the business environment, both in the world and in Russia, has changed significantly. Significant impact on the relationship in the international business community have serious environmental problems, causing the mutual responsibility of all participants in the economic process. The growing criminalization of business is exacerbated by the sophisticated technique of "money laundering", the relations between entrepreneurs and bureaucracy have become aggravated.

In an effort to take into account the specifics of business culture, the National Foundation "Russian Business Culture" has developed a document "Twelve principles of doing business in Russia", calling on entrepreneurs to approve the following principles of business relations (Table 1.2.1).

Table 1.2.1 Business relationship principles

The general ethical principles of business relations should be used to develop any organization and leaders of their own ethical systems.

Also cited as an example are the Rules for the Good Practice of Members of the Professional Association of Securities Market Participants (1994); "Code of Professional Ethics for Members of the Russian Society of Appraisers" (1994). The Second Congress of Russian Entrepreneurs adopted the "Business Charter of Russia".

Based on the foregoing, the joint business ethics should be based on three most important provisions: the creation of material values ​​in all its variety of forms is considered as an initially important process; profit and other incomes are considered as the result of achieving various socially significant goals; priorities in solving problems arising in the business world should be given to the interests of interpersonal relations, and not to production. This result can be obtained only in the course of long-term systematic work.

1.3 The concept of corporate social responsibility

Corporate social responsibility is a regularly reviewed and dynamically changing set of obligations that meets the specifics and level of development of the corporation, voluntarily and in concert developed with the participation of stakeholders, aimed at the implementation of significant internal and external social programs, the results of which contribute to the development of the company (increase in production volumes, increase quality of products and services, etc.), improving its reputation and image, establishing a corporate identity, developing corporate brands, as well as expanding constructive partnerships with the state, business partners, local communities and civil organizations.

Today, according to the classic definition of the European Commission, corporate social responsibility is a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment. This movement of business towards society is valuable because it is an expression of good will. Some countries have already turned corporate social responsibility into an open and highly effective tool state policy. Relevant legislation already exists in Denmark, Sweden, Norway, Holland, France, Great Britain, and the Government of Canada is working in this direction.

The principles of ethical and socio-economic activities of business are based on moral and moral values societies, which are the basis and guarantee of the successful operation of economic entities. Today, the implementation of any economic policy firms requires solving ethical problems that necessitate economic and social research and are more of a philosophical and ideological issue. At present, the foundation for the development and sustainable economic growth of any company is the ethical principles of behavior based on public morality and moral values, including: freedom and democracy, social responsibility and care for others, honest business practices, fairness of actions and actions; a market way of thinking of managers and personnel of firms, which implies the free movement of resources and firms between industries, self-control, mutual assistance and internationalization in actions; focus on people, on the possibility of improving the economic and social life of staff and society through the creation of flexible and efficient democratic organizational structures of management; pursuit economic entity not to success, but to ensuring a full-fledged human life, which is important, like the work itself, that is, the formation of active leisure, a new lifestyle and family relationships; belief in the modern work ethic, which implies that people should save money and help Russian economy in general, to work hard and be proud of the result of their work, earn well and advance in the service.

The main principles for making social and ethical business decisions include: pragmatic actions, that is, obtaining appropriate income and profits; observance of human rights (to work, education, health, etc.) and social and legal protection of society from inefficient owners; fair distribution of benefits and responsibility to society. These long-term principles are built on the basis of religious beliefs, customs and traditions of peoples, observance of human rights and freedoms, utilitarianism and entrepreneurial spirit of people. The modern concept of business differs from the former one in that it is focused on raising the ethical level of business; sustainable business development in the future with moderate profits; on the mass of profit instead of the maximum rate of profit; on humanism and fair competition; to a decent business, where the main thing is not only money, but also high art and fascinating creativity of the entrepreneur, as smart and talented people go to those corporations that pay more attention to the personality of the employee; on the combination and interaction of monopolies and competition, which manifests itself not in setting high prices and maximizing profits, but in a sharp struggle for the buyer by satisfying his needs.

Today, all norms and rules of conduct in business are evaluated from the point of view of public morality and law, and the business itself is responsible to various social groups: consumers and investors, partners and its own staff.

Business has a social responsibility to society, that is, to the population and the environment in terms of: ensuring freedom of entrepreneurship; providing equal employment opportunities for women and national minorities and emigrants; protection of the environment and methods of its control, protection of consumer rights, especially in problematic sectors of the consumer market.

The formulated principles of doing business in modern conditions are based on the concept of sustainable development of an organization, according to which only a company that has reached the optimal balance between three groups of goals: economic, environmental and social, forming the key areas of sustainable company development. In each of the key areas, areas of responsibility are formed, which are assumed by the management of a particular organization (Table 1.3.1).

Table 1.3.1 Correspondence of the areas of responsibility of the organization's management with the key areas of its sustainable development

In Russia, the process of development of corporate social responsibility is at an early stage and takes place in the conditions of the dominant positions of the state, the extremely weak development of civil society institutions, the oligarchic development of business and the rules for the interaction of these institutions, the role of individual parties and the measures of their participation in social development are only being formed. The socially responsible behavior of a corporation should be manifested in the choice of priorities and mechanisms for the development of the production of goods and services, employment, maintenance of social standards and environmental protection. The main attention in the implementation of socially responsible behavior is given to three areas:

economic activity ( sustainable growth and production of quality products);

environmental activities (protection and renewal of natural environment resources);

social activity (active social policy).

Thus, corporate social responsibility is understood as a model of strategic behavior of corporations, in which programs of socially responsible initiatives are developed and implemented, directly in the field of economic activity, as well as in environmental and social spheres.

Chapter 2. Examples of socially responsible Russian companies

.1 Practical implementation of social responsibility principles by Russian companies

The current level of development of economic and social relations V Russian Federation urgently requires the inclusion of Russian companies in international processes, an adequate response to the enterprises taking place in the external environment and complete solution internal problems of the organization, taking into account external trends.

In 2004, the initiative group of the Russian Union of Industrialists and Entrepreneurs (RSPP), based on extensive discussion in the business community and taking into account the provisions of the UN Global Compact, developed the basic principles of responsible business conduct, business practice, called the Social Charter Russian business. "The Social Charter of Russian business today is a platform for the formation of corporate policy and practice in accordance with the objectives of sustainable business development of companies based on effective interaction with stakeholders - shareholders, investors, workers' organizations, government agencies, civil society institutions".

In accordance with the Social Charter of Russian Business, the very concept of social responsibility and socially responsible business practices includes an economic, environmental and social component.

Socially responsible business is the production of quality goods and services at a reasonable price; regular payment of decent wages; concern for the health and safety of its employees; reduction of negative impact on the environment; new workplaces; investments in the development of own production and personnel of enterprises; honesty and transparency in doing business; support for vulnerable segments of the population; participation in regional programs to support education, culture, sports and infrastructure, not related to the main field of activity of the organization.

At present, in Russia, the policy of social responsibility and the strategy of participation in the life of society are mainly thought of by large national companies and divisions of international companies. Medium business, with rare exceptions, works "the old fashioned way", doing business as it should, and doing one-time charity. The economic conditions and the content of Russian business impose their own characteristics on the development of the concept of social responsibility in Russia. More and more new organizations and participants are actively joining the Social Charter of Russian Business. The most famous social responsible companies are the largest Russian corporations - GMK Norilsk Nickel, OJSC Lukoil, FC Uralsib, Rusal, OJSC Severstal, AFK Sistema, Gazprom and others).

OJSC MMC Norilsk Nickel in its corporate social report analyzes in detail the possible social risks of this enterprise and the main directions for their minimization (Table 2.1.1).

Table 2.1.1 Social risks of OJSC MMC Norilsk Nickel

A large place in the structure of the social report of OJSC MMC Norilsk Nickel is given to the analysis of the structure of the compensation package (Fig. 2.1.1) and the dynamics of the average wage.

While maintaining for the period 2005-2009. share of costs associated with wages, at the level of 33%, in absolute terms, this type of costs increased from 1056 million dollars in 2005 to 2002 million dollars in 2009, or by 89.6%.

Medium wage of employees of Russian enterprises of the OJSC MMC Norilsk Nickel group in 2009 increased by 31% compared to 2006 and amounted to 41.4 thousand rubles, which is 3 times higher than the average salary in the Russian Federation and 2 times 3 times - in the Russian metallurgical industry.

Let's consider the principles of social responsibility of JSC Aeroflot, which is a domestic company for the transportation of passengers by air transport. The social report of JSC "Aeroflot" says that the average salary of employees of JSC "Aeroflot" for the period 2005-2009. increased from 30 thousand rubles. up to 45 thousand rubles In 2009, the growth compared to 2006 was 32.4%.

The structure of additional social payments to Aeroflot employees in 2009 is shown in fig. 2.1.2.

Rice. 2.1.2. Structure of additional social payments in 2009

In 2006, the cost of the social package per Aeroflot employee was 33,768 rubles. For the period 2005-2009. additional social payments to employees of this enterprise increased by 79.5% and amounted to 203.5 million rubles by the end of the period.

.2. Principles of social responsibility of OAO "LUKOIL"

LUKOIL is one of the largest international vertically integrated oil and gas companies. The main activities of the Company are the exploration and production of oil and gas, the production of petroleum products and petrochemical products, as well as the marketing of manufactured products. The main part of the Company's activities in the exploration and production sector is carried out on the territory of the Russian Federation, the main resource base is Western Siberia. LUKOIL owns modern refineries, gas processing and petrochemical plants located in Russia, Eastern and Western Europe as well as neighboring countries. The Company's products are sold in Russia, Eastern and Western Europe, neighboring countries and the USA /

LUKOIL is the second largest private oil and gas company in the world in terms of proven hydrocarbon reserves. The Company's share in global oil reserves is about 1%, in global oil production - about 2.4%. The company plays a key role in the Russian energy sector, accounting for 18.6% of Russia's total oil production and 18.9% of Russia's total oil refining.

As of the beginning of 2010, the Company's proven oil reserves were 13,696 million barrels, and its gas reserves were 22,850 billion cubic meters, totaling 17,504 million barrels. AD

As of early 2010 sales network The company covered 26 countries of the world, including Russia, neighboring countries and European countries (Azerbaijan, Belarus, Georgia, Moldova, Ukraine, Bulgaria, Hungary, Finland, Estonia, Latvia, Lithuania, Poland, Serbia, Montenegro, Romania, Macedonia, Cyprus, Turkey, Belgium, Luxembourg, Czech Republic, Slovakia, Croatia, Bosnia and Herzegovina), as well as the United States, and consisted of 199 oil storage facilities with a total reservoir capacity of 3.13 million m3 and 6,620 filling stations (including franchises).

Mission LUKOIL

We were created to turn the energy of natural resources for the benefit of man

To promote long-term economic growth and social stability in the regions where the Company operates, to promote prosperity and progress, to ensure the preservation of a favorable environment and the rational use of natural resources

Ensure stable and long-term business growth, transform LUKOIL into the world's leading energy company. To be a reliable supplier of hydrocarbon resources in the global energy market

Goals of LUKOIL

LUKOIL's goal is to create new value, maintain high profitability and stability of its business, and provide shareholders with high returns on invested capital by increasing the value of the Company's assets and paying cash dividends

To achieve these goals, LUKOIL will use all available opportunities, including further efforts to reduce costs, increase the efficiency of its operations, improve the quality of products and services provided, and use new advanced technologies.

In August 2010, OAO “LUKOIL” introduced the Company's Code of Business Ethics (Appendix 3). The Code is a set of the most important rules of business conduct for the Company and its employees, ethical norms for intra-corporate relationships, social responsibility, and other top-priority business ethics issues. The document governs relations between the Company's employees and shareholders and investors of OAO LUKOIL. The Code pays great attention to the disclosure of information that can have a significant impact on the value of LUKOIL's securities (insider information). A special procedure in the Company unequivocally defines the understanding of who is an insider, constantly maintains an updated list of insiders for whom a special procedure for conducting transactions with securities LUKOIL. A separate part of the Code is devoted to the relationship of employees within the Company. In particular, the Code excludes discrimination against employees on the basis of gender, age, race or nationality, religion and political opinion.

LUKOIL employees are recommended to constantly improve their professional level through the personnel training system, learn new skills, acquire the necessary professional knowledge strive to improve the quality of the results of their work.

The Code also regulates conflicts of interest when, as a result of personal, family and other circumstances, a LUKOIL employee loses or may lose loyalty and objectivity towards the Company. The resulting conflict of personal interests with the interests of the Company will adversely affect its effectiveness, as a result of which the Company has the right to prevent the impact of such conflicts.

The Code defines the rules for dealing with business partners. Thus, LUKOIL declares that it establishes and maintains mutually beneficial relations with any partner if, like the Company, it follows the principles of mutual respect and mutual benefit, honesty and good faith, and strict mutual obligation. At the same time, the Company stands for fair competition and compliance with all applicable competition laws in all countries where it operates.

The Code of Ethics states that LUKOIL employees should never accept gifts, services, payment for entertainment and recreation, monetary compensation or any other benefits that could affect the impartiality and independence of the performance of their duties, as well as the adoption of decisions that are not in the interests of the Company.

The Code of Business Ethics also spells out the rules for relations with government agencies and public organizations, special attention is paid to labor protection, industrial and personal safety, and environmental protection. In accordance with the provisions of the Code, the Company has established a Business Ethics Commission that regulates corporate ethical relations.

“It is important to remember that each of our employees is the face of the Company, their work and behavior supports its reputation and prestige. The Code of Business Ethics is one of the tools for creating such a Company, in which all employees are members of a team of professionals,” said Vagit Alekperov, President of OAO LUKOIL

2.3. JSC "RUSAL" social responsibility program

JSC RUSAL is the world's largest aluminum producer. The United Company, the world's largest producer of aluminum and alumina, was established in March 2007 as a result of the merger of RUSAL, the world's third largest aluminum producer, SUAL Group, one of the world's top ten aluminum producers, and the alumina assets of the Swiss company Glencore. The company includes enterprises for the extraction of bauxite and nepheline ore, the production of alumina, aluminum and alloys, foil and packaging materials based on it, as well as energy assets. More than 75 thousand people work at the company's enterprises on five continents in 19 countries.

The main goal of JSC "RUSAL" is to ensure the sustainable development of the company as a global corporation, a leader in the global aluminum industry. Actively developing our scientific and technical potential and investing in the creation of new environmentally advanced and energy-saving technologies, we continue to increase production volumes through the implementation of modernization projects existing businesses and construction of new plants that meet the highest international standards in the field of ecology, labor protection and industrial safety

JSC "RUSAL" intends to create an international diversified energy and metallurgical corporation, which, using access to energy resources, a powerful research base and the professionalism of employees, will be able to ensure the leadership of the established company in a number of new areas for the extraction of raw materials and the production of metals.

The Company has 16 aluminum smelters, 12 alumina plants, 8 bauxite mines, 3 powder products plants, 3 silicon plants, 3 secondary aluminum plants, 3 foil mills, 2 cryolite plants, 1 cathode plant .

RUSAL enterprises employ about 76,000 people. The company sells its products primarily in Europe, North America, Southeast Asia, Japan and Korea. The main consumers of products are the transport, construction, and packaging industries.

The Code of Corporate Ethics of JSC RUSAL is intended to:

To give each employee an idea of ​​the mission, values ​​and principles of the Company;

Establish standards of ethical behavior that define relationships within the team, relationships with customers, business partners, government agencies, the public and competitors;

Serve as a tool to prevent possible violations and conflict situations, as well as to develop a corporate culture based on high ethical standards.

By accepting the Code, JSC RUSAL confirms its intention to follow high ethical standards of business practice. The provisions and requirements of the Code are the same for everyone and are mandatory for implementation and accounting in their daily activities.

The provisions of the Code apply to RUSAL and to all companies controlled by UC RUSAL. The Code is based on the provisions of the Code of Corporate Ethics adopted by RUSAL on February 7, 2005. Since that time, the text of the Code has been supplemented with several new sections. It contains more detailed explanations of certain provisions and requirements compared to previous versions of the document.

RUSAL's Code contains the following provisions and sections: RUSAL's Mission ; RUSAL values ; Ethical principles and standards of RUSAL, including the following sections : 1. "Internal relationships" (relationships with employees); 2. "Foreign relations" (relationships with investors, customers, business partners, competitors, government agencies, and the public; gifts and hospitality); 3. "Use of resources" ; 4. "Health protection, industrial safety and environmental protection"; 5. "Efficiency and profitability" ; 6. "Conflict of interest" ; Implementation of the Code .

Social responsibility for JSC RUSAL is an active participation in the formation of a sustainable economic environment in the regions and countries of its presence, the constant development of relationships with local communities, a full-fledged dialogue with authorities, the organization of conditions for involvement and professional development the best shots. RUSAL's social programs are implemented on a competitive basis, which allows society to get the maximum benefit from the company's social investments. RUSAL considers youth to be a priority target group for its social programs. Organization of extracurricular activities, development of a healthy lifestyle, professional and personal development, volunteering - these are the main areas for the development of the young generation supported by RUSAL.

JSC "RUSAL" offers the "RUSAL Territory" program, which contains three areas of activity:

. "Development of social infrastructure in the regions where UC RUSAL operates". The main goal of this direction is to create opportunities for the implementation of innovative infrastructure projects organizations and institutions in the social sphere that significantly improve the quality of life of children and young people in the regions where the company operates.

Support and development of civil initiatives in the local community. Promoting promising ideas of sustainable development among young people through supporting the initiatives, creativity, entrepreneurship of young people, preparing them for active participation in public life. Development of scientific and technical creativity of youth and support for projects in the field computer technology, robotics and simulation.

Program "Computer for schoolchildren". Implementation of a joint venture with the Volnoe Delo Foundation project "Computer for schoolchildren", which provides for equipping schools with student laptops. As part of the project, student laptops have already been purchased for schoolchildren in the Krasnoyarsk Territory, the city of Novokuznetsk (Kemerovo Region), the Zhovtnevy District of the Nikolaev Region (Ukraine) and the city of Yerevan (Armenia). Further implementation of the project will be carried out on the principles of public-private partnership. Equipping schools in the regions where the company operates, in addition to ongoing school informatization programs, will lead to educational establishments among the leaders in informatization and innovative teaching methods.

Operational management of the UC RUSAL social investment program is carried out by the Charitable Organization Foundation Center for Social Programs. By investing in the development of the regions where RUSAL operates now, the potential for economic, social, material and spiritual growth of thousands of people is being created. This means that a stable, free, confident society is being formed.

RUSAL has developed the following partnership programs.

Charity Seasons. Revival of charitable traditions in the regions, expansion of cooperation with non-profit organizations, transfer of the Company's accumulated social experience to the local community - these are the goals of our partnership projects. By joining forces, we can do much more than either one alone. The launch of the first partnership projects in 2006 was an important step in the development of the Company's social policy. Each affiliate program goes through three stages of development. The first is the formation of forms of cooperation: these are fairs of public organizations, partnership competitions, charity seasons that strengthen contacts between people and help joint creativity. The second is the strengthening of partnerships: it is important that the events do not turn out to be one-time events. The third is the development and implementation of partnership projects aimed at solving social problems significant for the region on the basis of joint financing of partners. Among the main pilot projects are the Charity season in the Krasnoyarsk Territory and the action "Good luck, good deeds!" (Bratsk).

The tradition of holding Charity Seasons in Krasnoyarsk was renewed in 2006 on the initiative of the RUSAL Center for Social Programs. This is a large-scale project of the CSP in partnership with regional authorities and public organizations. The project became a notable event in 2007, which was declared the Year of Charity in Russia. In 2007, the Charity Season was already held in three regions where the Company operates: in the Krasnoyarsk Territory, the city of Bratsk and the city of Sayanogorsk.

The charitable season - 2007 was opened by the Spring Week of Kindness-2007 . This action, first held in Krasnoyarsk nine years ago, has long since become the most massive and popular event of the Charity Seasons. Having stepped over the borders of the regional center, it covered the entire region and went beyond it. In 2007, Achinsk, Bratsk, Sayanogorsk, Novokuznetsk and other cities joined the program for the first time. Krasnoyarsk has become a long-distance information and organizational base.

In 2007, as part of the Charity season, a new campaign appeared - the Route of Good Deeds. Its goal is to promote the development of community initiatives through support and recognition of the results of the volunteer activities of local residents. Routes passed in the years. Krasnoyarsk, Achinsk and Sayanogorsk. In remote villages of Mansky and Achinsk districts, with. Kuragino (Krasnoyarsk Territory), in the settlement. Ust-Abakan (Republic of Khakassia) was attended by representatives of public associations, local governments and businesses, student volunteer teams. Specialists provided free consultations to the population on legal, medical and social issues and presented social technologies with which active citizens can solve the acute problems of their area. In Ust-Abakan and with. The visiting delegation from Shali visited the Fairs of Public Initiatives, which were prepared by local non-profit associations and initiative groups of citizens. Volunteer groups shared their experience in conducting volunteer actions. Specialists from the Center for Social Programs of RUSAL held a round table where the participants discussed the possibilities of disseminating social design technologies and organizing partnership events in rural areas.

RUSAL is holding a competition social projects. Small Grant Contests were held in 10 cities where the program was implemented. The competition received 172 applications. In the years Bratsk, Kamensk-Uralsky, Krasnoyarsk, Sayanogorsk, a consolidated budget was formed to finance the competition of social projects. The participants of the competition were organizations with little experience project activities. As a result, 49 projects received grants totaling 1,804,510 rubles. In Novokuznetsk and Bratsk, on the initiative of the Center for Social Programs, joint projects were organized together with local authorities and representatives of small businesses.

The corporate program of personal donations created by JSC RUSAL attracts the Company's employees to direct participation in charity, provides everyone with simple and understandable mechanisms for personal voluntary assistance to children. On September 1, 2005, RUSAL-UK began to operate an automated program for collecting personal donations. With its help, every employee Management Company can transfer funds for charitable purposes without leaving the workplace. During the period from September 1, 2005 to May 2007, employees donated 1,753,745 rubles from their earnings to charitable purposes. After additional financing from the Company - under the terms of the program RUSAL doubles each charitable contribution - the total amount of donations amounted to 3,507,490 rubles. More than 150 people, or about 14% of all employees of the Management Company, constantly participated in the personal donation program. This figure is consistent with practice developed countries world, where 10 to 13% of employees are involved in the charitable activities of companies. During special fundraising events, up to 40% of the Company's employees participate in the program. Monthly transfers for charitable purposes amount to 150-200 thousand rubles.

JSC "RUSAL" provides employees with voluntary medical insurance (VHI) for employees of all the company's plants. The company also has a salary increase program. Its implementation is impossible without increasing the motivation of each employee, increasing labor productivity. The company's task is to ensure that in the coming years at RUSAL enterprises the level of wages becomes one of the highest in the industry and in Russia, so that employees of the highest professionalism strive to get to work at RUSAL. There is a program to improve the environment, improve labor safety, sports and recreation programs, etc.

Let's consider the program of JSC "RUSAL" in the field of wages. When RUSAL was formed, each enterprise became part of the company with its own remuneration system, and it was necessary to move on to some kind of general procedure. A competitive 10-tier remuneration system was created, which is based on a flexible performance evaluation system and the possibility career development. The main tasks in the development of the system were: the creation of an internal hierarchy of the company based on a universal system for assessing positions; elimination of disproportions in wages for various professions and unification of requirements for similar positions within the company's enterprises.

The following criteria for assessing positions are defined, developed differently for workers, managers, specialists and employees: professional knowledge and experience; people management, level of analytical thinking, independence in decision-making; level of authority; professional risk. Now not only vertical, but also horizontal career growth is already possible; promotion in the same position for a sufficiently long period of time. For example, a person works with integrity, improves skills, takes initiatives, takes on additional responsibility, and achieves goals. Everything suggests that he deserves a pay rise. But according to the previously unified tariff scale this could be done only by promoting him in his position or by setting him any allowances. With the introduction new system wages for an employee, it is possible to increase wages within a fairly wide “fork” (horizontally) established for his position, taking into account its market value.

As a result of the introduction of a 10-level wage structure, the relative importance of all positions in the state of the enterprise became clear.

Employees have a real opportunity to increase their salary, because for each level of positions a "fork" has been developed - the minimum and maximum limits that allow a more objective assessment of the contribution of each employee to the overall business result. A flexible approach to remuneration will benefit both the employee, who will have an incentive to work better and get more for it, and the employer, who will not have to complicate the system by introducing individual allowances and additional payments.

The new system makes it possible to eliminate the distortions that exist in the remuneration of workers in the main and auxiliary industries. There is an opportunity to increase the salary of an employee without promotion.

Another plus is the possibility of career growth for specialists, managers and executives based on the results of the annual assessment of their performance.

Consider a housing program. At the enterprises of RUSAL, as well as at other enterprises of the country, there are known problems with housing - mainly with the improvement of living conditions. In order to speed up the resolution of these issues, RUSAL entered into an agreement with the Sberbank of Russia on the provision of a loan at preferential rates for the improvement of housing conditions. Many RUSAL employees expressed their desire to take advantage of this opportunity. For an organized solution of issues related to the possibility of expanding living space to the desired size, workshop housing commissions were created in the subdivisions of the company's factories, whose duties include preliminary work with applicants for a loan and assistance in obtaining it. When lending for the improvement of living conditions, a worker can also take out an interest-free loan in the amount of up to 30% of the cost of housing at his factory. The application indicates the specific amount of the loan and the loan, the approximate maturity of the loan and the loan (the maximum period is 15 years), the area actually occupied by the borrower.

The factory commission, after reviewing the documents, makes a decision on issuing a loan at a reduced interest rate and an interest-free loan, then these documents are sent to RUSAL. After approval by the company, the lists from the factories are sent to the local branch of Sberbank of Russia. At the local branch, the applicant is interviewed and fills out a questionnaire. The branch is coordinating the issuance of a loan at the regional level. After receiving the approval of the regional branch of Sberbank of Russia, the bank transfers money to the recipient's account within two to three days. Credit and loan targeted, they can only be spent on housing.

Consider the program of JSC "RUSAL" in the field of medical insurance. RUSAL entered into an agreement on voluntary medical insurance for 15 Russian enterprises that are part of the holding company with MAKS insurance company. The insurance contract, concluded for five years, provides for a standard package of medical services for all employees, and this is a total of more than 61 thousand people. In the future, the tasks of RUSAL include medical insurance for employees and those of its enterprises that are located outside the Russian Federation. RUSAL treated the choice of the insurer with special responsibility. A tender was held among the eight largest insurers in Russia, and MAKS became the winner of the tender.

The concept of a "standard package of medical services" includes: outpatient care, dentistry, inpatient care, all preventive medical measures that employers are required to carry out in enterprises where there are harmful conditions labor, as well as rehabilitation and rehabilitation treatment for those to whom it is indicated.

Let's consider the program in the field of personnel development of JSC "RUSAL". The task of staff development is one of the most important for both RUSAL and the personnel management service of any of its plants. There is a fairly large number of courses of various directions and forms of education. A modern and promising form of education is distance learning. The interest of the staff in the LMS system is constantly growing.

To reach the level of a modern leader, it is necessary to develop the skills effective management people - a competence that includes corporatism, professionalism, effective communication, decision making, achievement motivation, leadership, use management, change management, strategic approach. Almost all courses contribute to the development of these qualities. Among the available there are courses designed for 5-6 training programs aimed at improving the skills of managing people.

There is training for directors in areas and heads of plant departments. A course on the topic “Personal effectiveness of a manager” was held for directors in areas and heads of SAZ departments. At the same time, 11 managers of the enterprise mastered the skills of effective time management, planning, delegation of responsibility, decision-making, setting goals and their implementation. The managers were preliminarily assessed using the Assessment Center method, which made it possible to determine individual programs development .

Based on these data, a course of six trainings on

different topics. Training is conducted by trainers of the Moscow company "BEST-training". The effectiveness of the trainings is high. If a person has analyzed, passed through himself everything that he has learned, then he will apply the information received during the training in his daily work. In addition, participants are given material containing abstracts on the topic.

ethical social responsibility management

Conclusion

Based on the analysis carried out, we draw conclusions on the work.

The new management paradigm required a revision of the principles of management, as the old ones cease to "work" in the conditions of entrepreneurial structures. In the 1990s, ethics in business was declared the golden rule of management. Business ethics is a scientific discipline that studies the application of ethical principles in business situations. Business ethics deals with the following issues: the relationship between corporate and universal ethics, the problem of business social responsibility, the application of general ethical principles to specific decision-making situations, ways to increase the ethical level of an organization, the influence of religious and cultural values ​​on economic behavior, and some others. Business ethics is the study of the correspondence between the moral standards of a person's activity and the goals of a business organization. Business ethics is divided into macroethics and microethics. Macroethics is understood as that part of business ethics that considers the specifics of moral relations between both macrosubjects of the social and economic structure of society: corporations, the state and society as a whole, and its parts; under micro-ethics - the study of the specifics of moral relations within a corporation, between a corporation as a moral entity and its employees, as well as shareholders. Management ethics is a category that is present in all other categories of management as a filter that does not let anything unworthy, ignoble, ungenerous into the practice of management, both at the level of an individual manager and at the level of the organization as a whole.

The ethics of business relations in an organization is a system of universal and specific moral requirements and norms of behavior implemented in professional activity. It includes: ethical assessment of the internal and external policy of the organization; moral principles of the members of the organization; moral climate in the organization; business etiquette.

The ethical characteristics of Russian business life are: semi-legal regulation of activities; the power of informal relationships; selective ethics in business relations; use of force methods; independence and detachment from politics; creation of "teams" and centralization of managerial functions; technocracy and paternalism of leadership; workaholism; increased propensity for risk and diversification of activities; high degree of adaptability and responsiveness; restrained attitude towards charity. It is possible to stop the development of negative trends under the following conditions: improvement of economic legislation, improvement of the socio-political situation, as well as the targeted development of a system of practical measures to form a proper business culture of domestic producers.

Corporate social responsibility is understood as a model of strategic behavior of corporations, in which programs of socially responsible initiatives are developed and implemented, directly in the field of economic activity, as well as in environmental and social spheres. Social responsibility is a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment. Some countries have already made corporate social responsibility an open and highly effective public policy tool. The principles of social responsibility are not always implemented by Russian business, however, under pressure from the public, they are gradually beginning to enter into the practice of its activities. In Russia, the process of development of corporate social responsibility is at an early stage and takes place in the conditions of the dominant positions of the state, the extremely weak development of civil society institutions, the oligarchic development of business and the rules for the interaction of these institutions, the role of individual parties and the measures of their participation in social development are only being formed. At present, in Russia, the policy of social responsibility and the strategy of participation in the life of society are mainly thought of by large national companies and divisions of international companies. The most well-known socially responsible companies are the largest Russian corporations - OJSC MMC Norilsk Nickel, OJSC Aeroflot, OJSC Lukoil, Rusal, OJSC Severstal, AFK Sistema, Gazprom and others.

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LUKOIL -URL:

RUSAL -URL:

Annex 1

Procter & Gamble Corporate Code Structure

Declaration of the company's goals.

Compliance with the laws and rules of business ethics and conduct by the company's employees.

ethical principles.

Conflict of Interest Policy.

Confidential or Company Proprietary Information.

Behavior in the workplace.

Bribery for commercial purposes.

Occupational Safety, Health and Environment Policy.

Honesty in dealing with customers and suppliers.

Reliability accounting documentation companies.

Government as a customer.

Relationships with government officials.

Appendix 2

Table 1. Modern principles of interaction between business and society

Annex 3

Social Code of OAO "LUKOIL"

open Joint-Stock Company Oil Company LUKOIL is a responsible corporate member of society and a conscientious participant in the market economy. Combining these two missions, OAO LUKOIL (hereinafter referred to as the Company) voluntarily and on its own initiative assumes the following obligations for socially responsible behavior towards all parties whose interests affects the activities of the Company.

The implementation of these obligations (terms of introduction, amounts of financing, etc.) is carried out in the course of collective negotiations with the trade union association of the Company and is fixed in the Agreement between the Company and the trade union association, as well as in local regulations.

The principles and norms laid down in this Social Code are binding on the Company, its subsidiaries and non-profit organizations controlled by it (hereinafter referred to as the LUKOIL Group). By accepting the Social Code, the Company confirms that these obligations:

are predominantly additional in relation to the legislation of the Russian Federation and international standards;

do not cancel or replace the results of collective bargaining with employees; are addressed both to employees, non-working pensioners of LUKOIL Group entities, shareholders of the Company, and, in a broader sense, to commercial partners, the state and civil society;

based on economic calculation, confirmed in the face of shareholders and business partners;

designed for solidarity initiative actions of market participants and partnerships with the state and society;

will be periodically reviewed in the course of collective bargaining on the conclusion of the Agreement between the Company and the trade union, with subsequent approval of the necessary changes at a meeting of the Board of Directors of the Company.

The Company will take all measures to fulfill its obligations contained in this Social Code, regardless of the prevailing economic situation in the country and in the world.

Part I. Corporate social guarantees employees and non-working pensioners of organizations of the LUKOIL group

Observing the fundamental principles and rights in the sphere of labor, other international labor standards, the labor legislation of the Russian Federation and host countries, the Company sets itself higher social targets in the following areas:

1. Socially responsible regulation of labor, employment and industrial relations

1.1. Socially responsible restructuring

1.2. Taking into account the scale of employment of the population in the LUKOIL Group entities and the single-production nature of many areas of their operation, the Company undertakes to take a socially responsible approach to the restructuring of its divisions and controlled entities, as well as to the delocalization of production.

1.3. In case of mass dismissal of employees, in addition to complying with legally established standards, the Company will strive to:

take all measures for the maximum possible employment of laid-off employees in the organizations of the LUKOIL Group;

together with federal and regional government authorities, take measures to mitigate the consequences of the delocalization of production for the regional labor market, including advance notification of the plans of LUKOIL Group organizations to reduce jobs, finance retraining of workers, and create new jobs;

take part in the implementation of programs for the resettlement of workers and their families in other regions in the event of the closure of production in single-industry settlements, including using the mechanisms of corporate mortgage lending for the purchase of housing.

1.2. Remuneration and motivation policy

Given the fundamental nature of the policy of remuneration and labor motivation in relations with employees, the Company will build it on the following principles:

unity of the policy of remuneration and labor motivation for all organizations of the LUKOIL Group;

establishing a minimum guaranteed level of wages in LUKOIL Group entities for all professional and qualification groups of employees at a level exceeding the legally established minimum wage, based on the need to satisfy basic life needs and provide a certain disposable income;

"transparency", objectivity and competitiveness of the system of remuneration and motivation of employees;

regular indexation of wages based on the consumer price index;

periodic increase in wages in connection with the growth of labor productivity;

usage flexible systems bonuses in order to most fully take into account the individual labor contribution of the employee.

1.3. Industrial safety, labor and environmental protection

Considering strategic goal The Company maintains industrial safety, labor protection and the environment in all divisions and controlled organizations at the level of the world's leading oil companies. The Company takes the following measures:

observes the principle of priority of preserving the life and health of the employee in relation to the results of production activities;

ensures the fulfillment of the obligations set out in the corporate Policy in the field of industrial safety, labor protection and the environment in the XXI century;

creates and maintains a local regulatory framework, organizational structure and financing mechanisms for the industrial safety, environmental and labor protection management system based on constantly improved norms and standards;

creates favorable opportunities for public control;

constantly identifies and investigates sources of danger and harm to human health and life associated with the production of LUKOIL Group entities, and takes measures to eliminate them or mitigate their effect;

uses advanced technologies and management methods to reduce waste generation, minimize adverse environmental impacts and conserve natural resources;

constantly improves production tools, based on world experience in the development and implementation of safe technologies and equipment;

observes the priority of preventive measures for environmental protection at all stages of the production cycle;

timely informs all interested parties about cases of pollution, spills of oil and oil products;

takes measures to consistently reduce the amount of emissions, discharges of pollutants and waste, reduce their toxicity, regardless of the dynamics of production volumes through the use of modern environmental technologies, equipment, materials and management methods;

monitors compliance by contractors performing work for LUKOIL Group entities with principles and norms in the field of industrial safety, labor protection and the environment, not lower than those provided for by the Company;

maintains an open dialogue with all stakeholders, including the critical public, and regularly publicly informs about the results of the Company's environmental activities.

The company consistently strives to provide:

safe and ergonomic organization of all workplaces in the organizations of the LUKOIL Group;

functional and high-quality special clothing and footwear for all employees involved in production;

clean drinking water employees of LUKOIL Group organizations at all workplaces and in shift camps;

necessary sanitary and hygienic and living conditions in the workplace;

the opportunity for employees to receive high-quality hot meals at all facilities of the LUKOIL Group.

1.4. Social policy for young workers

Considering that the sustainable development potential of LUKOIL Group entities depends on the influx of qualified and competent young employees, the Company is constantly pursuing a policy aimed at:

creating jobs for young workers;

combination job duties young workers with the possibility of continuing education, advanced training and professional development;

assistance in providing housing for young workers and their families;

development of financial assistance programs for the relocation and settling of a young employee and his family at a new place of work in the organizations of the LUKOIL Group.

2. Quality of working and living conditions for workers and their families

Recognizing the responsibility for creating decent working and living conditions for employees and their families, the Company takes proactive actions, primarily in the following areas:

2.1. Health protection

In order to preserve and strengthen the physical and psychological health of each employee, the Company carries out the following work:

provides funding for activities aimed at protecting the health of workers;

ensures the development and implementation corporate norms on the organization of medical care at work for employees of LUKOIL Group organizations, guided by Russian legislation And international standards in the field of health protection;

organizes accounting and analysis of employees' morbidity, causes of disability and mortality in LUKOIL Group entities;

ensures monitoring of working conditions and health of employees of LUKOIL Group entities to assess occupational health risks;

as a result of periodic medical examinations and analysis of morbidity, develops long-term and annual programs for the prevention of general morbidity and the improvement of workers, including preventive vaccination and sanatorium treatment;

organizes regular preventive examinations of employees;

allocates targeted funds to provide health resort treatment for employees;

exercises control over the targeted and specialized protection of the rights of pregnant women, nursing mothers, mothers of many children, as well as women of reproductive age working in LUKOIL Group entities in harmful and dangerous conditions.

Contributing to the development and maintenance of a healthy lifestyle, the Company:

develops and implements comprehensive programs for the improvement and involvement in physical education and sports of employees and their families living in difficult climatic conditions;

conducts physical culture and health-improving work and develops mass sports among employees and their families, providing them with access to sports infrastructure, organizing training and competitions;

creates an opportunity for employees to purchase vouchers for sanatorium and resort treatment for themselves and their family members, which are cheaper at the expense of the funds of LUKOIL Group organizations;

assists in the organization of summer holidays for the children of employees, partially compensating the cost of vouchers and / or travel;

organizes leisure activities for employees and their families at the corporate level;

conducts systematic promotion of a healthy lifestyle and preventive medical measures among employees using corporate media.

2.3. housing policy

Given the severity of the housing problem and the economic inefficiency of solving it entirely at the expense of the employer, the Company will build its housing policy based on the following principles:

ensuring personnel mobility of employees of LUKOIL Group entities;

ensuring comfortable living conditions for employees in dormitories and shift camps;

provision and availability of housing loans for each employee of a LUKOIL Group organization;

organizing a system of corporate long-term mortgage lending based on the principles of self-sufficiency, without diverting financial resources from the production turnover of LUKOIL Group entities;

protecting the interests of the employee within the framework of the corporate mortgage system from negative macroeconomic factors;

ensuring the repayment of issued mortgage loans under the guarantees of the employee's individual savings in corporate insurance systems;

use of mortgage lending opportunities in the programs of resettlement of non-working pensioners of LUKOIL Group organizations and members of their families from the Far North and unpromising regions, subject to legal security for the repayment of mortgage loans issued.

3. Harmonious combination of work and family responsibilities

Recognizing the importance for human life of harmonizing work and family responsibilities and following in its practice the norms of the Convention of the International Labor Organization No. 156 (employees with family responsibilities), the Company assumes the following additional obligations:

3.1. Additional days of rest and vacation

In addition to the rules labor law The company provides:

monthly additional paid day of rest for employees of LUKOIL Group entities located outside the regions of the Far North and equivalent areas; additional paid leave for mothers with many children;

short-term leave, both paid and unpaid, due to family circumstances.

3.2. Social support for families with children and disabled people

Given the fact that wages do not depend on the number of dependents in the family, the Company provides employees with the following cash payments and compensations:

a one-time allowance at the birth (adoption) of a child;

monthly allowance for an employee (mother or father) who is on parental leave until the child reaches the age of 3 years;

annual material assistance to employees with disabled children under 18;

compensation for low-income families with three or more minor children, as well as for the children of employees who died or lost their ability to work at work, for the cost of keeping children in preschool institutions and health camps;

partial compensation of the cost of vouchers to sanatoriums and children's health centers for disabled children and orphans of employees of LUKOIL Group entities.

4. Corporate social security and insurance

Complying with the obligations to participate in government systems social insurance and providing all employees with mandatory social protection, the Company maintains and develops additional corporate social insurance and social security in the following forms:

4.1. Voluntary health insurance

Corporate voluntary medical insurance aims to increase the availability, volume and quality of medical care and services provided to employees of LUKOIL Group entities and is based on the following principles:

adherence to the provisions of the adopted Corporate Health Protection Standard;

financing of the voluntary medical insurance program;

ensuring constant non-departmental quality control of medical care in order to protect the interests and rights of employees in a medical institution.

4.2. Non-state pension provision

The long-term goal of non-state pension provision for employees of LUKOIL Group entities within the framework of the corporate pension system is to increase the level of compensation for lost earnings. The Company believes that a cost-effective way to achieve this goal should be based on the implementation of the following principles:

conservation and development unified system non-state pension provision for employees of LUKOIL Group entities at the expense of the employer;

creation of conditions for the development of the employee's equity participation in the formation of their own pension savings;

implementation of a gradual transition from the current unified system of non-state defined benefit pensions to a system with defined contributions, which means linking the size of the pension with the amount of contributions made on the basis of equity participation;

guaranteeing the safety and increase of pension savings;

the admissibility of using pension savings before the onset of pension grounds solely for the purpose of guaranteeing the repayment of borrowed funds in the framework of corporate mortgage lending.

4.3. Corporate system of personal insurance

Personal insurance of employees is being developed by the Company at the corporate level in order to expand employees' access to insurance services and increase the level of protection for their families in case of accidents. The Company develops and maintains at least the following types of personal insurance at the corporate level:

additional personal insurance against industrial accidents; critical illness insurance; life insurance in case of death for any reason. All types of personal insurance within the framework of the corporate system can be carried out with the employee's share in their financing, with the exception of additional insurance against industrial accidents, which is financed at the expense of the employer.

The Company also provides employees with free information and consulting services to expand their insurance coverage and protect their interests in the insurance services market.

5. Social support for disabled and non-working pensioners of LUKOIL Group entities

Given the socially vulnerable position of persons receiving state pensions and the relatively low level of pension payments at the initial stage of development of the corporate pension system, the Company pursues a policy aimed at social support for non-working pensioners of LUKOIL Group entities:

5.1. Social support for non-working pensioners

In order to help maintain the standard of living of employees of LUKOIL Group entities retiring during a difficult transitional period, the Company undertakes to: pay a one-time allowance to a retired employee;

provide regular financial assistance to non-working pensioners who do not receive non-state pensions from LUKOIL Group entities;

preserve the rights of participation of non-working pensioners in the corporate system of voluntary medical insurance.

5.2. Social support for victims of industrial accidents and occupational diseases

Striving for the social and labor rehabilitation of employees who have become disabled due to an accident at work or an occupational disease while working in LUKOIL Group entities, the Company, on its own initiative, provides them with:

full compensation of expenses for special medical care and annual spa treatment;

material and organizational support for prosthetics abroad in the absence of the opportunity for this in the country of residence of the employee.

5.3. Social support for non-working disabled people

The Company undertakes the following additional obligations to provide social support to persons with disabilities who became disabled while working in LUKOIL Group entities and left their employment:

retaining the right to participate in the corporate system of voluntary medical insurance;

provision of vouchers for sanatorium treatment with partial compensation of their cost.

Part II. Socially responsible participation of the company in society

Realizing the new social responsibility of business in the context of the growing inequality of the population in access to decent work and benefits, the Company assumes voluntary obligations for socially responsible participation both in the life of the local population in the regions where LUKOIL Group entities operate, and in society as a whole.

1. Development of single-production settlements

Taking into account the fact that the largest organizations of the oil-producing sector of the LUKOIL Group are city-forming in their areas of operation, the Company builds its activities on the following principles:

mutually beneficial cooperation with regional government bodies and municipal authorities authorities for the benefit of the socio-economic development of the territory;

development of compensatory activities of oil producing organizations of the LUKOIL Group as subsoil users;

socially responsible behavior both in the face of employees of LUKOIL Group entities and the local population as a whole.

Developing production capacity in such districts and creating high-quality working and living conditions for its employees, the Company is ready to take a share in the repair, reconstruction of social and cultural facilities for the needs of the population of the districts.

2. Environmental activities

The Company, being a major subsoil user, is aware of its responsibility to society for the preservation of a favorable environment, the rational use of natural resources, and also counts on the understanding by society of the complexity and scale of the tasks facing the Company in this area, for which:

provides periodic information and maintains an open dialogue with all stakeholders in the Company's activities in the field of industrial and environmental safety, publishes reports on its activities, on the results of environmental impact assessment, personnel and population;

encourages understanding of health and environmental issues among shareholders, partners and the population living in the areas where LUKOIL Group entities operate.

3. Development of science, education, technology and innovation

Realizing that the Company's competitiveness depends on a scientific approach to the development of natural resources, the development of a scientific and technical base for the development of new technologies and materials, quality vocational training employees, the Company constantly promotes the development of scientific potential and improvement of the quality of education by:

financing of research and pilot works in the field of exploration and development of hydrocarbon deposits, development of innovative technologies and materials, reduction of production costs, improvement of environmental safety of production and in many other areas of the oil and gas industry;

providing financial support to specialized regional educational and research programs and projects;

strengthening the material and technical base of specialized educational institutions of vocational education and educational departments of LUKOIL Group organizations;

organization of competitions of scientific and technical developments among young scientists and specialists;

providing organizational and financial support to postgraduate and doctoral students working in LUKOIL Group entities;

financial incentives for young people studying in specialized educational institutions of vocational education.

4. Preservation of national and cultural identity

appreciating additional features which gives the Company the richest national and cultural diversity of its employees and the population living in the areas where LUKOIL Group entities operate, the Company builds its work with personnel and the local population on the following principles:

preserving and maintaining the traditions of national tolerance and benevolence inherent in the multinational oil industry;

creation of conditions for the preservation of national and cultural traditions, values, arts and crafts in the areas where LUKOIL Group entities operate;

respect for the religious beliefs of workers and the local population and assistance in the revival of national religious shrines;

assistance to indigenous peoples in access to vocational training, qualified jobs, higher education, as well as to the best conditions for recreation and rehabilitation. To this end, the Company takes, to the extent possible, the following steps:

partial compensation of the cost of summer health-improving holidays for the children of employees who are representatives of small indigenous peoples, including travel to and from the place of rest;

payment for education of students representing small indigenous peoples in universities in the field of oil and gas profile;

assistance in the restoration of national historical monuments;

assistance in the restoration and construction of places of worship of various faiths in the areas where LUKOIL Group entities operate;

providing material and organizational support to folk art groups, houses children's creativity and other organizations developing folk arts and crafts;

assistance in organizing competitions, festivals, concerts of folk art;

assistance in organizing the trade in souvenirs, folk art products, products of traditional crafts in large cities in order to provide financial support to small businesses among indigenous peoples.

5. Support for culture and sports

Realizing the fundamental role of patronage and sponsorship for the development of culture and sports in a market economy, the Company seeks opportunities to provide material support:

creative individuals and groups, theaters, museums;

sports teams of various levels - from yard to national teams;

public organizations supporting children's sports.

6. Assistance social groups and public associations in need of support

Recognizing the need to form a mature civil society as an active and independent party in negotiations between the state, business and society, the Company, to the extent possible, provides material and organizational support:

public organizations of veterans in order to support a social group that finds itself in a difficult financial situation in the context of the transition to a market economy;

public associations of veterans and/or family members of military personnel who took part or died in military conflicts or in the course of law enforcement activities;

public organizations of the disabled in order to create an environment for the full life of people with disabilities;

public associations and their initiatives in favor of orphans, street children, refugee children;

public associations of refugees.

7. Charitable activities of the Company and employees

Recognizing the enduring value of charitable activities in any society and the special need for it by some organizations and people in a difficult transition period, the Company uses the available opportunities to provide charitable assistance:

individuals - refugees, labor veterans, disabled people, orphans, families of fallen soldiers and officers, families of employees of LUKOIL Group organizations who died at work, and many others;

public budget organizations social orientation, found themselves in a difficult situation - hospitals, orphanages, nursing homes, educational institutions and institutions of science and culture;

religious and charitable organizations. The Company considers caring for orphans to be one of the priorities of its charitable activities.

Funds for charity are received both from the funds of LUKOIL Group organizations and from personal funds of employees.

Part III. Economic basis of social initiatives

Being a conscientious participant in free competition and an effective owner, the Company assumes economically justified social and ethical obligations, which it intends to fulfill using the following economic sources and mechanisms:

1. Implementation of continuous control over social spending

The Company provides in its organizational structure a unified centralized system for accounting, analysis and monitoring of the Company's social costs in order to constantly control social costs, conduct their socio-economic expertise and predict the consequences of all changes introduced in this area.

1.1. Control mechanisms for corporate pension spending

Corporate pension spending is controlled at three levels:

from the participants of the pension program (employees and pensioners) - according to the state of pension accounts and based on the participation of employees' representatives in the Supervisory Board pension fund and the Commission for the organization of non-state pension provision;

on behalf of shareholders - according to the results of financial statements and audit reports; in the system of state supervision - based on the results of financial and special reporting of the Company and the Pension Fund, audits and inspections of the relevant state bodies, as well as on the results of actuarial valuation of the Pension Fund and the pension program of the Company.

1.2. Control over the consumption of medical services in the corporate health care system

In order to curb unjustified growth in medical expenses for employees and pensioners under the voluntary medical insurance program, the Company:

carries out through the medical insurance company with which it interacts, a three-stage expert control of the volume, timing and quality of the medical care provided, including a medical and economic examination of the accounts of medical institutions, a planned and targeted examination of the quality of medical care, as well as an examination as part of the work to protect the rights of insured workers and pensioners of LUKOIL Group entities;

requires from the medical insurance company with which it interacts, when agreeing on the amount of financing, to provide a report containing an analysis of the consumption of medical services by insured employees and pensioners of LUKOIL Group organizations.

2. Optimization of social infrastructure content

The Company recognizes that non-core social infrastructure can only be placed on the balance sheet of a commercial enterprise if there is an urgent need to fill the shortcomings of the private and public sectors in a given locality or industry. In this regard, when addressing issues of maintenance of social and other non-production facilities, the Company uses the following approaches, taking into account local conditions:

2.1. Forms of participation in the maintenance of social facilities

The company is committed to:

to the transfer to the balance of municipalities of existing or newly built social infrastructure facilities wherever it can be guaranteed that the profile of the facility, the level of access of personnel and the local population to services and the proper maintenance of the facility can be guaranteed;

to keep on the balance sheet of LUKOIL Group entities those social infrastructure facilities that are in demand by employees and their families, replenish the infrastructure or range of services missing in the area, or otherwise increase the protection of the interests, rights and funds of employees;

to ensure priority in the provision of services to employees and pensioners of LUKOIL Group entities by health-improving institutions on their balance sheet;

to the flexible use of equity participation of LUKOIL Group organizations in the repair, reconstruction, construction and maintenance of social infrastructure facilities, including equity participation in ownership.

3. Increasing the efficiency of the production of social services

Following modern trends in production management and respecting the freedom of individual choice of the consumer, the Company strives to minimize the production of social and other services and goods that are not related to the main production on its own. To this end, the Company uses the following approaches:

3.1. Outsourcing of social service providers on a competitive basis

The company is committed to the widespread use of outsourcing to meet the many social needs of the staff, attracting independent contractors and suppliers on the basis of fair competition. The Company recognizes that outsourcing:

reduces the internal costs of the organizations of the LUKOIL Group;

maintains the level of protection of interests, rights and funds of employees in the service market; expands the freedom of choice for the consumer; promotes the development of the local market for services and goods;

contributes to the improvement of the "price-quality" ratio through fair competition. The Company is also aware that the use of outsourcing is limited to regions with developed service markets, which requires that in many remote areas of activity of LUKOIL Group organizations the production of social services on their own or even insourcing be carried out to restore equal access of employees to corporate social guarantees.

4. Implementation of co-financing principles

The Company recognizes the fact that combining various sources of financing for the production of social benefits creates a sound basis for a dialogue of equal parties, self-responsibility of the employee, and mutually beneficial cooperation with the state. In this regard, the Company is developing the following types of co-financing:

4.1. Equity participation of employees in corporate social insurance and security

An employee's insurance contribution to the corporate insurance or security system in an equal or smaller proportion compared to the employer's contribution:

strengthens the position of employees in the management of insurance funds;

legitimizes the essence of the insurance premium as a deferred wage;

increases the predictability of the size of payments for the employee;

increases the self-responsibility of employees;

ceteris paribus increases the level of insurance coverage.

To this end, the Company organizes a systematic transition to joint financing with employees:

corporate pensions and

corporate personal insurance.

4.2. Joint payments of employees, members of their families and the local population for the use of the social infrastructure of LUKOIL Group entities

LUKOIL Group entities may establish different levels of payment for services provided at their social infrastructure facilities for employees, their family members and the local population. This approach allows:

take care of the employees of LUKOIL Group entities;

establish control over the consumption of services;

reduce the costs of the organizations of the LUKOIL Group for the maintenance of facilities;

ensure continuous development and expansion of the range of services. Payment by the local population for the services provided should be set at a level that does not hinder access to the social infrastructure of the LUKOIL Group organizations, especially in areas where it replenishes the missing municipal infrastructure.

4.3. Long-term housing lending (mortgage)

In order to expand the possibilities of solving the most acute and capital-intensive social problem - providing employees and their families with decent housing conditions - the Company strives to develop the most cost-effective tool - long-term mortgage lending.

The development and practical implementation of this type of lending within the corporate system allows:

increase the attractiveness of work in the organizations of the LUKOIL Group;

refuse to maintain the housing stock on the balance sheet;

give new impetus to resettlement programs from unpromising areas;

not divert funds from the production turnover of LUKOIL Group entities;

achieve the necessary level of trust between the borrower and the lender;

control and influence the loan repayment process;

attract investment in regional housing construction.

4.4. Equity participation in social programs economic development provided by municipal, regional and federal budgets

In its relations with federal, regional authorities and local authorities, the Company strives for partnership cooperation for the benefit of the integrated socio-economic development of the regions where LUKOIL Group entities operate and the creation of a favorable business climate in them. Taking into account the diversity of geographical, socio-economic, demographic and other living conditions in the regions where LUKOIL Group entities operate, the Company strives for a flexible approach in finding opportunities for co-financing, complicity, sharing responsibility with the state and local government in the course of the socio-economic development of the regions. For these purposes, the Company uses the following opportunities:

equity participation in social programs of the federal, regional and municipal levels, relating primarily to single-production (oil and gas) settlements, unpromising areas, regions with harsh climatic conditions;

economic methods - placing orders with local suppliers and manufacturers, coordinating the volume of supplies of fuel and lubricants, participating in the development of transport infrastructure through the construction of gas stations, and much more;

providing access for the local population to the social infrastructure of LUKOIL Group entities;

charitable activities.

5. Multiplication of intangible assets

The Company recognizes the fact that in the modern world, socially responsible behavior in the face of employees and society as a whole, ultimately serves to increase the Company's capitalization. In this regard, the Company considers many social expenses as investments in intangible assets and strives to meet the highest standards over time in the following areas that are strictly assessed by the public:

5.1. Socially responsible investment

By investing in securities and material production, the Company, without undermining economic essence this operation, strives to take into account ethical and social aspects. The Company strives to ensure that its investments contribute to:

improving the social protection of employees;

building a fairer and more sustainable economy;

conservation of the natural environment;

reducing inequality between people. The Company is committed to the necessary awareness and caution in order to resist the accumulation and use of capital derived from the use of forced labor, child labor, drug trafficking, damage to human health and the environment.

5.2. Social aspects business reputation

The company is convinced that the social aspect is becoming increasingly important for business reputation and supports the spread of this trend in the business world.

The company strives to ensure that its symbols and trademarks are associated by the general public with socially responsible behavior in general and specific social initiatives and projects in particular.

5.3. Socially responsible relationships with contractors and suppliers

Realizing that modern standards of relations between business and society require the Company to be responsible for the actions of its suppliers and contractors, the Company approaches their choice responsibly.

The current scale and branching of economic relationships in this regard require the Company to have a special system of accounting, selection and monitoring, which the Company undertakes to develop. At the same time, the main criteria for the Company's selection of suppliers and contractors include:

their observance of the fundamental principles and rights in the sphere of labor adopted by the International Labor Organization, as well as the international standard "Social Responsibility 8000";

implementation of an effective policy in the field of industrial safety and environmental protection.

Final provisions

In confirmation of the stability and seriousness of the obligations assumed for socially responsible behavior, the Company puts into action a mechanism for internal control, both managerial and trade union, over compliance with this Social Code. The Company also confirms its readiness for various types of external control by society, including participation in reviews, competitions, both state and public, as well as organizing negotiation platforms with a critical public that has the moral right to demand a dialogue with the Company. Realizing that a unilateral acceptance of social obligations by a commercial enterprise in a competitive environment is impossible, the Company relies on the solidarity of other market participants and interested cooperation on the part of the state.

Appendix 4

RUSAL Code of Corporate Ethics

RUSAL'S MISSION

Our mission is to be the most efficient aluminum company in the world that we and our children can be proud of.

Through the success of RUSAL - to the prosperity of each of us and society.

RUSAL'S VALUES

In our Company we especially value:

· Respect for the personal rights and interests of our employees, customer requirements, terms of interaction put forward by business partners, society.

· Fairness, which implies remuneration in accordance with the results achieved and equal conditions for professional growth.

· Honesty in dealing with and providing information necessary for our work.

· Efficiency as consistently achieving maximum results in everything we do.

· Courage to confront what we do not accept, as well as to take personal responsibility for the consequences of their own decisions.

· The care shown in our desire to protect people from any harm to their life and health and to preserve the environment around us.

· Trust in employees, allowing to delegate authority and responsibility for decision-making and their implementation.

By following our values, we will be able to maintain the corporate culture necessary to achieve the highest level in all our business endeavors.

Our values ​​are reflected in our success, are binding on us and offered to all who cooperate with us. We do not deviate from our values ​​for the sake of profit. We perceive them as a link in all areas of our activity and expect the same in our relationships with our business partners.

RUSAL ETHICAL PRINCIPLES AND STANDARDS

RUSAL's ethical principles and standards are based on the Company's values, respect for the rule of law and compliance with laws. They regulate internal and external relations; use of the Company's resources; behavior in situations related to the occurrence of a conflict of interest. These principles apply to each UC RUSAL company, as well as members of the Board of Directors and employees of each company within UC RUSAL.

FOREIGN RELATIONS

Relations with investors, clients, business partners, competitors. All our relations are based on the principles of partnership and mutual respect. Fair dealing is the basis for all our transactions and relationships.

We always fulfill our obligations and expect fulfillment of obligations from our partners.

We are interested in the sustainable development of our business and the business of our partners.

We strive for long-term and mutually beneficial cooperation and believe that relationships with business partners based on respect, trust, honesty and fairness are paramount to our success.

We focus on customer needs and guarantee the high quality of our products and services, stability and predictability.

The Company has adopted a system for processing applications and proposals, which helps to deal with situations where our high standards are called into question.

We value our reputation, strictly comply with the rules and regulations of business ethics and law.

We assume that our business partners also maintain high ethical standards. Agents, representatives and consultants of the Company must confirm their willingness to act in accordance with the adopted policies and procedures of the Company and not violate our principles and values. Where possible, we promote the adoption of our values ​​and principles by the companies in which we invest.

We compete fairly. We do not accept or make illegal payments in any form. We do not use or threaten to use unethical or unfair means to influence our partners or competitors.

We are committed to complying fully with laws and regulations regarding the fight against money laundering. Money. We do business with clients and business partners who are in good standing and who are engaged in legitimate business activities, whose funds come from legitimate sources. When establishing a relationship with a new business partner, we conduct appropriate due diligence to ensure that they meet the specified criteria.

We provide full support to the Company's external auditors.

The Company's managers and employees always provide reliable financial information to the Company's external auditors who conduct audits or evaluate financial performance. None of the managers or employees of the Company takes direct or indirect actions that may influence, mislead or deceive the external auditors of the Company.

B. Relations with society. We view social investment as an essential element of the sustainable development of the countries and regions where we operate. Multilateral dialogue with local communities is an obligatory element of the Company's social activity at all its stages.

We develop and support local social initiatives aimed at improving the quality of life of people in the regions where the Company operates.

We welcome the participation of employees and their families in the company's social initiatives and create the necessary conditions for this.

We provide equal opportunities for participation in our social programs and use transparent mechanisms for financing social activities, involving a competitive selection of projects and clear criteria for their evaluation. Information about our social programs is open to every member.

B. Relations with public authorities. We strive to build and maintain healthy, constructive and open, excluding conflict of interest, relationships with government agencies, officials and other representatives of government on a legal basis:

We do not attempt to dishonestly influence the decision-making of public authorities or officials.

We follow all laws and requirements applicable to our activities in each country where the Company operates, as well as the guidelines adopted by the Company. We are faithful to both the letter and the essence of these laws and guidelines.

We pay taxes on time and in full.

The company does not take any direct or indirect part in political movements or organizations.

Employees may take part in political activities as they see fit, on their own time and at their own expense. The Company will not make any remuneration or compensation for this activity or its costs either directly or indirectly.

We provide complete and reliable data on the Company's activities and are ready to provide a breakdown of all indicators of the Company's activities. No employee will ever even consider the possibility of misrepresenting facts or misrepresenting information.

In cases where disclosure of information about the Company's activities is required in various reports and documents provided by it to the authorities exercising control over securities, or in any other documents for general use, we guarantee the accuracy, objectivity, relevance, timeliness and reliability of this information. .

D. Gifts and hospitality. Gifts, favors and hospitality may be provided at the expense of the Company or accepted from a competitor, individual or a company that has a business relationship with the Company or seeks to create one, only if they meet all of the following criteria:

· They comply with accepted business practices and do not violate applicable laws or ethical standards.

Their cost is negligible

They cannot be construed as bribery on behalf of the donor

· Disclosing the facts of such gifts or services will not put the Company or its employee in an uncomfortable position.

The company undertakes to carry out its activities without the use of bribes or corruption. We do not allow cash payments or receipt of cash or gifts in cash or its equivalent in dealings with competitors or business partners. Employees of the Company shall not solicit, make, offer or accept such payments or gifts in cash or its equivalent.

INTERNAL RELATIONSHIPS

IN this section the standards of relations between the Company and employees, requirements for employees, obligations and expectations of the Company are presented. The company values ​​its employees - it is their activities that are the key to its success - and expects high standards of business conduct and professional achievements from them.

Wherever we work, we work for a common result.

We respect personal freedom, human rights and dignity, treat employees with trust and provide everyone with equal opportunities. We do not tolerate any form of discrimination or harassment in the workplace and conduct that is considered offensive and unacceptable by most people.

The Company always fulfills its obligations to employees, and employees fulfill their obligations to the Company and to each other.

The company does not use child labour and forced labor, even if permitted by law in the regions where the Company operates.

We welcome leadership as the ability to make decisions at all levels. The necessary authority is delegated to each employee, each of which is expected to take personal responsibility for the implementation of the assigned tasks.

We expect the initiative and maximum contribution of each of us to solving the problems facing the Company, and we value teamwork, where every voice will be heard.

We always communicate openly, clearly expressing our thoughts. We encourage any feedback that is significant for our work, and we can apply with a proposal to improve performance to any manager of the Company, up to the CEO.

We strive to act in such a way that our close, personal, friendly, family and related attachments do not interfere with the implementation of the principle of equal opportunities, do not limit us in making effective decisions and do not allow the disclosure of confidential information.

The company creates conditions for the professional development of employees. Professional development is aimed at improving the quality of work performed and achieving goals.

We value our employees and reward them for their performance based on the achievement of our business goals.

We take into account the cultural characteristics of the countries and regions where the Company operates when making decisions and carrying out our activities.

RESOURCE USAGE

The company trusts employees and provides all the necessary resources. We use them rationally to achieve our goals.

We welcome the careful attitude to the property and funds of the Company.

We do not use our position in the Company, funds, information and resources of the Company for personal purposes. This applies equally to trading operations using the Company's internal information.

We strive to rationally use our work time and the time of their colleagues and business partners.

Information is provided to those who need it for their work. Along with this, information should not be transferred to those persons for whom it is not intended. All employees are responsible for the Company's valuables and funds, including confidential and proprietary information of the Company and third parties (as well as customers, suppliers and other business partners), in respect of which the Company is obliged to maintain confidentiality and be liable for the extent of its use. All employees have the right to disclose this information only with the permission of its owners or in cases provided for by law.

EFFICIENCY AND PROFITABILITY

The company will achieve its goal only on the condition that each employee - from CEO to the worker - will work efficiently.

Each employee sets ambitious goals and does everything to exceed them.

Each employee is involved in setting the goals of their own activities in accordance with the interests of the Company, direct supervisors are involved in setting the goals of their subordinates.

Each employee needs to clearly understand their goals and their relationship with the goals of their unit and the entire Company.

We are always ready for changes and new requirements of the external environment.

We are constantly improving the processes and methods of our work, fighting unreasonable bureaucracy, increasing productivity and efficiency.

We strive for consistency in our decisions and actions.

We analyze the risks associated with our activities and constantly minimize them.

We make investment decisions based on appropriately verified and validated data, calculations of the payback period of the investment and the expected rate of return.

We are constantly looking for and using opportunities to optimize the resources involved.

Our choice of suppliers and contractors is always based on the interests of the Company, without any prejudice.

The company constantly increases the profit and value of its business, focusing on the production of products that meet the needs of our customers, conquering new markets, increasing production capacity, introducing new technologies.

CONFLICT OF INTEREST

No employee shall, directly or indirectly, solicit any personal loan or favor from any person or entity having or seeking to do business with the Company. This does not apply to entities offering such loans or services in the normal course of their business.

We will avoid any relationship or activity that could interfere with objective and honest decisions in our business.

The Code does not attempt to describe all possible conflicts of interest that may arise. It should be invoked in any situation where an individual's personal interest is at odds with the interests of the Company as a whole, or where the individual may be viewed as receiving an undue personal benefit as a result of their position with the Company.

HEALTH, SAFETY AND ENVIRONMENT

We value human life and health above economic results and production achievements.

We support behavior that improves the health of employees and their families. We are constantly developing educational, organizational and environmental activities to reduce the risks associated with our activities.

We do our best to ensure that there are no accidents, industrial injuries and environmental incidents.

We strive to comply with officially accepted norms and requirements in the field of health protection, industrial safety and environmental protection.

We develop and apply resource-saving technologies and consistently reduce the impact on the environment and humans.

We develop and improve safety and environmental systems.

Any employee of the Company and each specialist performing work on behalf of the Company must:

be aware of the risks accompanying his activities and affecting the safety of his life and health, as well as the life and health of others;

be aware of personal responsibility for one's own life and health and for the life and health of others; by personal example to encourage the safe behavior of their colleagues and contractors at work, as well as relatives and friends at home;

comply with all necessary safety and environmental requirements applicable to its activities, and understand the possible consequences of deviation from established procedures for the environment;

· increase personal efficiency, initiate and apply advanced approaches to manage industrial and environmental risks;

· economically use natural and energy resources, take care of the environment, understanding its uniqueness and the need to preserve it for future generations.

Ensuring production conditions that are safe for life, health and the environment is the direct responsibility of managers at all levels of management

CONFLICT OF INTEREST

All employees must act in the best interests of the Company and avoid any conflict of interest.

Fulfilling their official duties, the Company's directors and employees must be independent of any conflict of interest affecting the Company or them personally.

The Company expects employees to conduct business with suppliers, customers, contractors and others who do business with the Company based solely on the interests of the Company and its shareholders, without the protection or preference of third parties based on the personal considerations of employees.

No employee shall, directly or indirectly, solicit any personal loan or favor from any person or entity having or seeking to do business with the Company. This does not apply to entities offering such loans or services in the normal course of their business.

The Company expects employees to report any conflicts of interest to their supervisors without delay.

In the event that a conflict of interest cannot be avoided, employees should disclose the conflict of interest to their supervisors and not further participate in decision-making on this issue.

If a member of the Board of Directors has or may have a conflict of interest, he must immediately inform the Chairman of the Board of Directors or the Chairman of the Corporate Governance and Nominations Committee. Members of the Board of Directors must refrain from any discussion or decision that affects their personal, business or professional interests. In cases of conflict situations that cannot be resolved, a member of the Board of Directors must leave his post.

The requirements on the inadmissibility of a conflict of interest apply both to members of the Board of Directors, managers and employees of the Company, and to their close relatives if they are involved in situations related to a conflict of interest. Close relatives should be understood as spouses, children, parents, brothers and sisters, spouse's parents and persons living together with them.

We will avoid any relationship or activity that could interfere with objective and honest decisions in our business. The Code does not attempt to describe all possible conflicts of interest that may arise. It should be invoked in any situation where an individual's personal interest is at odds with the interests of the Company as a whole, or where the individual may be viewed as receiving an undue personal benefit as a result of their position with the Company.

Introduction

my theme control work: "Social responsibility and business ethics: formation, development, practical application".

Business ethics as an applied field of knowledge was formed in the United States and Western Europe in the 1970s of the XX century. However, the moral aspects of business attracted researchers already in the 60s. The scientific community and the business world have come to the conclusion that it is necessary to increase the "ethical awareness" of professional businessmen in their business operations, as well as the "responsibility of corporations to society." Particular attention was paid to the increasing cases of corruption, both among the government bureaucracy and among the responsible persons of various corporations. A certain role in the development of business ethics as a scientific discipline was played by the famous "Watergate", which involved the most prominent representatives of President R. Nixon's administration. By the early 1980s, most business schools in the United States, as well as some universities, included business ethics in their learning programs. Currently, the course of business ethics is included in the curricula of some Russian universities.

There are two main points of view on the correlation of universal ethical principles and business ethics: 1) the rules of ordinary morality do not apply to business or apply to a lesser extent .; 2) business ethics is based on universal universal ethical standards (be honest, do no harm, keep one's word, etc.), which are specified taking into account the specific social role of business in society. Theoretically, the second point of view is considered more correct.

The issues of the relationship between ethics and economics have recently begun to be actively discussed in our country.

The purpose of the control work is to consider issues of social responsibility and business ethics.

Tasks: 1) social responsibility formation, development,

practical use.

2) business ethics formation, development, practical

application.

Question number 1. Social responsibility and business ethics: formation, development, practical application

Social policy is one of the most important areas state regulation economy. She is an organic part domestic policy state, aimed at ensuring the well-being and comprehensive development of its citizens and society as a whole. The significance of social policy is determined by its influence on the processes of reproduction work force, increasing labor productivity, the educational and qualification level of labor resources, the level of scientific and technological development of productive forces, the cultural and spiritual life of society. Social policy aimed at improving working and living conditions, the development of physical culture and sports, reduces the incidence and thus has a tangible impact on reducing economic losses in production. As a result of the development of such systems in the social sphere as catering, preschool education, liberates part of the population from the household sphere, and employment in social production increases. Science and scientific support, which determine the prospects for the country's economic development, are also part of the social sphere and their development and efficiency are regulated within the framework of social policy. Social sphere not only regulates the processes of employment of the population, but is also directly a place of application of labor and provides jobs for millions of people in the country.

The main objectives of social policy are:

1. Harmonization of social relations, harmonization of the interests and needs of certain groups of the population with the long-term interests of society, stabilization of the socio-political system.

2. Creation of conditions for ensuring the material well-being of citizens, the formation of economic incentives for participation in social production, ensuring equality of social opportunities to achieve a normal standard of living.

3. Providing social protection for all citizens and their basic state-guaranteed socio-economic rights, including support for low-income and vulnerable groups of the population.

4. Ensuring rational employment in society.

5. reducing the level of criminalization in society.

6. Development of sectors of the social complex, such as education, healthcare, science, culture, housing and communal services, etc.

7. Ensuring the country's environmental security.

The social responsibility of business is the conduct of business in accordance with the norms and laws adopted in the country where it is located. It's job creation. This is charity and the creation of various funds to help various social strata of society. This is to ensure the protection of the environment of its production, and much more supporting social status in the country.

Business assumes the functions of the state and this is called social responsibility. This is primarily due to the lack of an appropriate state policy in the field of corporate social responsibility. The state itself cannot determine the model of relations with business.

There are two points of view on how organizations should behave in relation to their social environment in order to be considered socially responsible. According to one of them, an organization is socially responsible when it maximizes profits without violating laws and government regulations. From these positions, the organization should pursue only economic goals. According to another point of view, an organization, in addition to economic responsibility, must consider the human and social impact of its business activities on employees, consumers and local communities in which it operates, as well as make some positive contribution to solving social problems in general.

The concept of social responsibility is that the organization performs the economic function of producing products and services necessary for a society with a free market economy, while providing work for citizens and maximum profits and shareholder rewards. According to this view, organizations have a responsibility to the society in which they operate, beyond and beyond providing efficiency, employment, profits, and not breaking the law. Organizations should therefore direct some of their resources and efforts through social channels. Social responsibility, unlike legal, implies a certain level of voluntary response to social problems on the part of the organization.

The debate about the role of business in society has given rise to arguments for and against social responsibility.

Business-friendly long-term prospects. Social activities of enterprises that improve the life of the local community or eliminate the need for government regulation may be in the self-interest of enterprises due to the benefits provided by participation in society. In a society that is more prosperous from a social point of view, conditions are more favorable for business activities. In addition, even if the short-term costs of social action are high, they can drive profits in the long run, as consumers, suppliers, and the local community develop a more attractive image of the enterprise.

Changing needs and expectations of the general public. Business-related social expectations have changed radically since the 1960s. In order to narrow the gap between new expectations and the real response of enterprises, their involvement in solving social problems becomes both expected and necessary.

Availability of resources to assist in solving social problems. Since business has significant human and financial resources, it should transfer some of them to social needs.

A moral obligation to behave socially responsibly. An enterprise is a member of society, so moral standards should also govern its behavior. The enterprise, like individual members of society, must act in a socially responsible manner and contribute to strengthening the moral foundations of society. Moreover, since laws cannot cover every occasion, businesses must act responsibly in order to maintain a society based on order and the rule of law.

Violation of the profit maximization principle. The direction of part of the resources for social needs reduces the impact of the principle of profit maximization. The enterprise behaves in the most socially responsible way, focusing only on economic interests and leaving social problems government agencies and services, charitable institutions and educational organizations.

Social Inclusion Expenses. Funds allocated for social needs are costs for the enterprise. Ultimately, these costs are passed on to consumers in the form of higher prices. In addition, firms that compete in international markets with firms in other countries that do not incur social costs are at a competitive disadvantage. As a result, their sale in international markets is reduced, which leads to a deterioration in the US balance of payments in foreign trade.

Insufficient level of reporting to the general public. Because managers are not elected, they are not accountable to the general public. The market system controls well economic indicators enterprises and badly - their social involvement. As long as society does not develop a procedure for direct accountability of enterprises to it, the latter will not participate in social actions for which they do not consider themselves responsible.

In works on management, the concepts of "social responsibility of enterprises" and "business ethics" are often used.

Social responsibility- implies a certain level of voluntary response to social problems from the outside.

There are two different views on how organizations should behave in relation to their social environment in order to be considered socially responsible.

1. The organization maximizes profits without violating the laws and regulations of state regulation.
2. The organization, in addition to responsibility of an economic nature, is obliged to take into account the human and social aspects of the impact of its business activity on employees, consumers, and also make a certain positive contribution to solving social problems in general.

The public expects from modern organizations not only high economic results, but also significant achievements in terms of social goals of society.

Social actions of enterprises that improve the lives of the local population, eliminate the need for government regulation and can be used to the advantage of enterprises. In a society that is prosperous from a social point of view, the conditions for business activities are improving. , having an attractive image with consumers, can increase profits by increasing sales. On the other hand, social spending is passed on to consumers in the form of higher prices.

Ethics deals with the principles that determine right and wrong behavior. For example, the actions of managers who violate the law should be considered unethical. Actions should also be considered unethical when a businessman is in a quasi-legal space and gets the opportunity to break the law, formally being protected by other laws.

Ethical standards describe a system of common values ​​and rules of ethics that, in the opinion of the organization, employees should adhere to.

Ethical standards are developed with the aim of describing the goals of the organization, creating a normal ethical atmosphere and identifying ethical recommendations in decision-making processes. Some organizations set up dedicated ethics committees to assess daily practice from an ethical standpoint. Almost all members of such committees are top-level executives.

Leadership Ethics- a system of norms of moral behavior of a manager based on understanding and taking into account the psychology of employees, educating a personality, managing culture and the ability to manage one's feelings, emotions in the process of personal relationships with subordinates, superiors and colleagues.

Perhaps today it is difficult to find a more fashionable word among domestic entrepreneurs than "business ethics", and most recently the word "social responsibility" has been added to it. In this paragraph, I will try to understand what they mean and how they differ.

As you know, there is a universal human ethics as a system of norms for the moral behavior of people, their relationship to each other and to society as a whole. But along with this, some areas of professional activity have developed their own specific ethics.

To begin with, let's define the very concept of "business ethics", or "business ethics". Professor P.V. Malinovsky interprets this term in this way:

"Business ethics in a broad sense is a set of ethical principles and norms that should guide the activities of organizations and their members in the field of management and entrepreneurship. It covers phenomena of various orders: ethical assessment of both the internal and foreign policies of the organization as a whole; moral principles of members organizations, i.e. professional morality; moral climate in the organization; patterns of moral behavior; norms of business etiquette - ritualized external norms of behavior ".

Thus, business ethics is one of the types of professional ethics - it is the ethics of people working in the field of entrepreneurship. When they talk about the business ethics of any companies, they mean the ethical foundations of business, implemented through managers. Under the business culture of the company refers to intra-company traditions and rituals; common values ​​shared by its employees; communication system, including informal relations; established methods of business practice and organization of work. business culture of the company is closely connected with the ethical principles of business, which are its integral elements.

Thus, we can conclude that business ethics is a system general principles and rules of behavior of subjects entrepreneurial activity, their communication and style of work, manifested at the micro and macro levels of market relations. The basis of business ethics is the doctrine of the role of morality and morality in business relations, which reflect the material conditions of society.

Business ethics is also a system of knowledge about labor and professional morality, its history and practice. This is a system of knowledge about how people are accustomed to treating their work, what meaning they give to it, what place it occupies in their lives, how relationships develop between people in the process of work, how people’s inclinations and ideals ensure effective work, and which ones hinder to him.

Business ethics regulates, inspires and at the same time limits the actions of business entities, minimizing intra-group contradictions, subordinating individual interests to group ones.

There are several related concepts. For example, economic ethics (or entrepreneurial ethics) deals with the question of what moral norms or ideals might be relevant to entrepreneurs in a modern market economy.

Entrepreneurial ethics themes the relationship of morality and profit in the management of entrepreneurs and deals with the question of how moral norms and ideals can be implemented by entrepreneurs in a modern economy.

The purpose of entrepreneurial activity is profit maximization.

The principles of ethics of business relations are a generalized expression of moral requirements developed in the moral consciousness of society, which indicate the necessary behavior of participants in business relations.

In general, business ethics can be defined as the scientific discipline that studies the application of ethical principles to business situations. The most pressing issue in business ethics is the question of the relationship between corporate and universal ethics, the social responsibility of business, the application of general ethical principles to specific situations.

Business ethics, in that part of it that considers the question of the compliance of the entrepreneur's activity with the framework order or the problem of perfection of the framework order itself, the degree of responsibility of the entrepreneur to society, etc., can be considered as part of social ethics.

Business ethics, in the part that discusses the practical issues of the behavior of leaders and managers, relations between company employees, consumer rights, moral standards and value conflicts, is one of the types of professional ethics.

At the macro level, business ethics refers to the ethics of the social order.

At the micro level, it is the doctrine of the goals, values ​​and rules of entrepreneurial activity.

So, modern business ethics is based on the mutual agreement of three major provisions:

1. Creation of material values ​​in all variety of forms is considered as an initially important process.

This is what every business is for.

• 2. Profit and other incomes are considered as the result of the achievement of various socially significant goals.
• 3. Priority in resolving problems arising in the business world should be given to the interests of interpersonal relationships, and not to production.

In turn, De George identifies the following levels of analysis of business ethics:

• 1. If we consider business ethics in an American context, it focuses on the macro level mainly on moral evaluation economic system American free enterprise and its possible alternatives and modifications.
• 2. The second level of ethical analysis - and today it attracts the closest attention - is the study of business inside American system free enterprise.
• 3. The moral assessment of individuals and their actions in economic and commercial transactions within the framework of organized corporate activity forms the third level of business ethics research.
• 4. Finally, as business becomes more and more international and global, the fourth level of analysis of its ethics is international in nature and considers the activities of American and other transnational corporations.

Thus, I came to the final conclusion that business ethics encompasses five activities:

The first is the application of the principles of general ethics to specific situations or business practices.

The second type of her studies is metaethics, which deals with the consistency of ethical concepts.

The third area of ​​business ethics research is formed by the analysis of its initial premises - both moral ones proper and premises based on moral positions.

Fourth, wedged external issues sometimes force researchers of business ethics to go beyond ethics and turn to other branches of philosophy and other branches of science, for example, to economics or organization theory.

The fifth is to characterize morally laudable and exemplary actions, both of individual business people and specific firms.

In conclusion, I would like to outline the importance of business ethics in the modern world. So, business ethics can help people:

ethics business social responsibility

consider moral issues in business in a systematic and more reliable way than they could do it without using our science;

it can help them see problems that they would not notice in their daily practice;

it can also encourage them to make changes that they wouldn't have thought to make without it.

In my opinion, it is very important that the concept of "business ethics" is applicable both to an individual manager or entrepreneur, and to the company as a whole. And if for a businessman she means him professional ethics, then for the company it is a kind of code of honor that underlies its activities. The main principles of business ethics include, first of all, such traditional values ​​developed over long history world entrepreneurship, as respect for the law, honesty, loyalty to the word and the concluded agreement, reliability and mutual trust. Relatively new principle modern ethics business is the principle of social responsibility, which began to be seriously considered in the West only a couple of decades ago, and in Russia not so long ago. All these principles should underlie all types of business relationships.

In order for the company's behavior to be recognized as socially responsible, i.e. ethical in the modern sense, it is not enough just to comply with the law or be honest with consumers or business partners. If legal responsibility is the norms and rules of behavior defined by law, then social responsibility (also called corporate social responsibility, responsible business and corporate social opportunities) means following the spirit, not the letter of the law, or the implementation of such norms that have not yet been included the law or exceed the requirements of the law.

There is no generally accepted definition of the social responsibility of business in international practice, which gives reason to understand the term "social responsibility of business" to each in his own way.

The social responsibility of business means charity, philanthropy, corporate social responsibility, social marketing programs, sponsorship, philanthropy, etc.

Summarizing, we can say that the social responsibility of business is the impact of business on society, the responsibility of those who make business decisions to those who are directly or indirectly affected by these decisions.

This definition of the social responsibility of business is rather ideal, and cannot be fully translated into reality, if only because it is simply impossible to calculate all the consequences of one decision. But, in my opinion, the social responsibility of business is not a rule, but an ethical principle that should be involved in the decision-making process.

Thus, we can conclude that the concepts of "business ethics" and "social responsibility" correlate as general ethical foundations of business with a particular principle.

At the beginning of the twentieth century. the first attempts to show social responsibility in business can be called charitable activities. For example, John D. Rockefeller donated $550 million to various charitable causes and founded the Rockefeller Foundation. Chapter American corporation Sears Robert E. Wood in 1936 talked about social obligations that cannot be expressed mathematically, but can be considered, nevertheless, of paramount importance. He was referring to the influence that society has on an organization that operates in market economy. One of the first Western entrepreneurs, Sears acknowledged the "multi-layered general public" that the company serves, highlighting not only shareholders, whose relationships have traditionally been important to any firm, but also consumers, employees themselves, and local communities. He was also a supporter of solving social problems not only by the state, but also by the management of corporations. However, Sears acknowledged that it was difficult to quantify the costs and benefits of corporate social responsibility to society. His views did not receive wide support, in particular, because in the 30s. 20th century - the years of the Great Depression - all sectors of society faced the urgent issue of survival, and business was expected above all to profit.

ABOUT controversial motives related to the concept of social responsibility of business, will be discussed in the second chapter of my work.

So, some entrepreneurs believed that wealth obliges, i.e. we need to share it with our neighbors, and we spent a lot of money on charity, directed, among other things, to our employees. For example, George Cadbury, the founder of a food production company of the same name, paid various benefits to his employees at the beginning of the last century (for example, according to ability to work). William Lever, the founder of the now world-famous Unilever, did the same.

Entrepreneurs who have been charitable activities, actually became the founders of the idea of ​​individual charity and business responsibility.