Corporate Social responsibility is the company's contribution to economic, environmental and social activities, ensuring and supporting sustainable development, both for the company itself, and for the regions of its presence and society as a whole.

A number of factors operate in our life: ecological trouble, exhaustion natural resources, the gap between the economies of rich and poor regions, which adversely affect the quality of life of the population and is fraught with conflicts. In such conditions, the role and responsibility of enterprises, firms and companies increases. The more successfully the system of partnership relations between entrepreneurship, government and civil society in the social sphere is formed, the more effective such partnership will bring the quality of life of the population and social stability. On fig. 1 shows the requirements for the activities of the organization in the field of corporate social responsibility.

Rice. 1

In Europe, corporate social responsibility was formalized at the Lisbon European Summit in March 2000, and also when the European Commission published the so-called "Green Paper on CSR" in July 2001. Earlier, in 1995, following the example of Americans and Canadians, a Eurobusiness network was formed on corporate social responsibility (European Business Network - CSR Europe), which was engaged in the dissemination and promotion of CSR principles on a business-to-business basis.

In a united Europe, the concept of corporate social responsibility is defined as the concept of integrating concern for social and environmental development in the business operations of companies in interaction with their shareholders and the external environment.

Ekaterina Shapochka, director of marketing and corporate communications at PricewaterhouseCoopers, believes that "... corporate social responsibility is the ethical behavior of business in relation to the human community" 2.

For my part, this statement is in full agreement, because only a developed and stable society can help businesses develop and stand firmly on their feet. Thus, at the beginning of the 21st century, Russian business leaders realized that their commercial activities directly affect the society in which they live, and future business success is closely related to key social values.

It should be clear that in long term ignoring the interests of society inevitably leads to a decrease in the efficiency of enterprises. In recent years, more and more often, state power represented by the President of the Russian Federation, and after it representatives of large domestic industry, declare the need to realize the responsibility of business to society.

The introduction of corporate social responsibility policies is recognized as a factor in increasing the profitability of companies, in connection with which business began to respond to calls from investors, governments and society to clarify the extent of the impact of their main production on the outside world.

In the EQA-CSR-2007 Standard, the term social responsibility is understood as "... the obligations of an organization, taking into account the responsibility assumed by it for solving the social problems of its personnel, the local population and society as a whole" 3, p. 6.

Benefits that gives the company the implementation of strategies corporate responsibility, include increased employee satisfaction, reduced employee turnover, and increased brand value. Enterprises that do not want to implement corporate social responsibility miss out on business opportunities, lose competitive advantages and lag behind in management. Without implementing CSR strategies, they cannot monitor and control the impact of their production on society and the environment.

Corporate Social Responsibility is the concept that organizations consider the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders, as well as on the environment. This obligation goes beyond the statutory obligation to comply with the law and involves organizations voluntarily taking additional steps to improve the quality of life of workers and their families, as well as the local community and society at large.

On fig. Figure 2 shows the participants in social responsibility in the economic, social and political life of the country. One of the participants is business and those who are engaged in business in one way or another have to cooperate with all interested parties.

Rice. 2

Large enterprises bear a great responsibility, whose activities can cause rejection and social conflicts. Such enterprises are also criticized by the media and environmental services. But it is these enterprises that have the resources, the use of which makes it possible to reduce the impact of the above negative factors.

Currently in different countries At the same time, the participation of business in solving social problems is either strictly regulated within the framework of the current commercial, tax, labor, and environmental legislation, or is carried out independently under the influence of specially established incentives and benefits.

In our country, this process is at the initial stages of its development and the rules of interaction of the above participants are only being formed. That is why there is a misunderstanding of the integrity of the concept and usefulness. As before, corporate social responsibility continues to be focused on the state, owners and personnel. A wider range of stakeholders - local communities, suppliers, etc. - is not yet a system feature.

The Russian Social Investment Report 2004 provides the following wording of corporate social responsibility: “... CSR is the voluntary contribution of the private sector to community development through the social investment mechanism” 4, p. 9.

“Social investments of business are material, technological, managerial and other resources, as well as financial resources of companies, directed by the decision of the management to the implementation of social programs developed taking into account the interests of the main internal and external stakeholders, assuming that, in a strategic sense, the company will obtained (although not always and not simply measurable) social and economic effect” 5, p. 9.

Since the term “corporate social responsibility” has recently appeared in Russia, many entrepreneurs tend to think that it does not bring profit, but only reduces it. But that's not the case at all. Below is the meaning and benefits that an enterprise will receive from the implementation of corporate social responsibility.

Although the benefits of social responsibility programs are not always obvious, a number of studies show that companies that adopt programs of this kind benefit in various, sometimes unexpected areas:

1 transaction costs.

Investments in environmentally efficient technologies(recycling, energy savings, emission reduction) often lead to significant cost savings.

“Xerox Corporation saves hundreds of millions of dollars each year with its recycling programs. Products are designed to be easily disassembled, reused and recycled. For 90 percent of the equipment produced by the company, it is possible to reuse it as spare parts. 3M Corporation saved $894 million from 1975 to 2002 with its Pollution Prevention Pays Program.

In fact, such programs are not social responsibility programs in full sense this word. The main goal of companies, in this case, is not social responsibility as such, but the banal profit maximization - what all reasonable companies normally do. Rather, it is about providing PR support for such initiatives, teaching them to society as something aimed at increasing public well-being and prosperity.

2 reputation and public relations.

Modern programs reputation management are not part of the company's core business, but can improve its reputation and, thereby, increase capitalization. Usually, within the framework of these programs, companies donate computers to schools, staff volunteers to work for social significant projects, or simply making a monetary contribution to charitable foundations, museums, or public services. In addition, social responsibility programs often help prevent scandals that could damage a company's reputation. In a situation where there is a person who specifically monitors the actions of the company from this point of view, it becomes easier to prevent both the erroneous actions themselves and their Negative consequences. As Chris Tuppen of British Telecom says, “…it’s just the things that…save you from finding your company’s name on the cover of a newspaper in the morning because something happened somewhere in the world because of your actions.” other part of the world."

Annual reports on CSR programs will protect the enterprise from such negative publications in the press as:

• accidents, chemical spills and heavy metals, air and water pollution;
• - Issues of emergency preparedness;
• - labor safety issues;
• - Violations of human rights.
• 3 improved relations with the company's staff.

More than a century ago, in 1900, a significant event happened in England: Samuel Johnson, the founder of SC Johnson, voluntarily offered his employees paid leave - a luxury unprecedented at that time. From a modern point of view, such an act can be called social responsibility, although it is possible that Johnson himself was driven by a more mercantile calculation. “The experience of the 90s of the last century shows that there is a direct effect in the form of increasing loyalty from various non-standard additions to the official, legally established social package, the use of various volunteer programs, as well as enhancing the reputation of the company in the eyes of employees.

In 2001-2002, the consulting company Cone conducted a sociological study Corporate Citizenship Studies, interviewing about 1,000 working Americans. The results were as follows:

• - 88% of employees of companies with social responsibility programs believe that they have a strong sense of loyalty towards employers (17% more compared to companies that do not have such programs).
• - 53% of employees of companies with social responsibility programs believe that their company's commitment to high social standards is one of the reasons why they chose to work here.
• - 59% of respondents, other things being equal, would prefer a socially responsible company as an employer (another question is that the situation of "other things being equal" almost never arises).
• - 80% of those surveyed say they will refuse to work for a company if they find that the company is "misbehaving" in a social sense.

Corporate Social Responsibility [CSR] is an important element of corporate communications. The liberal, market-based system currently does not provide happiness, comfort, and necessary security the majority of mankind; and it will not provide them for the projected population in the future.

Social policy today is not only the implementation by governments of the concept of the welfare state, it is also the involvement of business and civil society in solving key social problems. The reaction of transnational companies to the pressure of civil society institutions was the formation of a new ideology of business participation in public life: the ideology of corporate social responsibility. Today, thanks to the support of PR and business communications specialists around the world, the concept of CSR has become widespread as a new technology to justify commercial and production activities companies whose ultimate goal is still profit maximization. One should not underestimate the personal interest of professional communities of business consultants and experts in increasing the demand for their services by creating a new market for designing, consulting, evaluating and verifying the social activities of companies. In Russia over the past ten years, corporate social responsibility has evolved from an abstract subject of expert discussions into an important element of corporate communications and corporate governance.

The topic of CSR, that is, the responsibility of business to society, has received dynamic development in recent years, both in the Russian and in the global expert and business communities. Today, non-financial reports of about a hundred companies are registered in the National Register of Corporate Non-Financial Reports of the RSPP, including environmental reports, social reports, reports in the field of sustainable development. The Global Register on the GRI (Global Reporting Initiative) website includes almost two thousand non-financial reports. A 2005 study by the international consulting firm Mercer found that the majority of investment managers around the world believe that socially responsible quoting practices will become commonplace in investment processes in the next 10 years.

^ Company social responsibility(or corporate social responsibility, CSR) is its contribution to economic, environmental and social activities, ensuring and supporting the sustainable development of both the company itself and the regions of its presence and society as a whole.

^ Socially responsible company is an organization that conducts its activities, guided by the principles of social responsibility, sustainable development and implementing a set of social programs in its priority areas.

In the Memorandum on CSR Principles, the Association of Russian Managers defines the social responsibility of business as “the philosophy of behavior and the concept of building up their activities by the business community, companies and individual business representatives in order to achieve sustainable development and preserve resources for future generations based on the following principles:

Production of quality products and services for consumers;

Creation of attractive jobs, investment in the development of production and human potential;

Strict compliance with the requirements of the legislation: tax, labor, environmental, etc.;

Building conscientious and mutually beneficial relationships with all stakeholders;

Efficient business management focused on creating added economic value and increasing national competitiveness in the interests of shareholders and society;

Accounting for public expectations and generally accepted ethical standards in the practice of doing business;

Contribution to the formation of civil society through partnership programs and community development projects.

Activities in the field of CSR, reflected in the system of economic, environmental and social indicators of sustainable development, are carried out through a regular dialogue with society, being part of strategic planning and company management.

The company's work in the field of CSR lies in the fact that any production and economic decisions are made taking into account their social and environmental consequences for companies and for society. With such a construction, CSR turns into a powerful factor in strategic development, strengthening business reputation and competitiveness, as well as increasing the market capitalization of companies. In fact, CSR is the policy and implementation of a company's sustainable development strategy. CSR and sustainable development are two sides of the same coin. This is facilitated by the significant contribution of the company to sustainable development and the implementation of the principles of corporate social responsibility. The implementation of CSR opens up new prospects for companies to form and implement innovative approaches to social policy that take into account the traditional values ​​of the company and the modern requirements of the time. Also, corporate social policy can be considered as an integrated part of company management. The document that records the achieved indicators for the implementation of the principles of corporate social responsibility into practice is the corporate social report (see Fig. 16.1).

Rice. 16.1. Components of corporate social responsibility (CSR)

Corporate social reporting is the practice of measuring, disclosing information and accountability to internal and external stakeholder groups. The subject of the corporate report is the results of the organization's activities in relation to the goals and objectives of corporate social policy and sustainable development. The corporate social report presents the results achieved, as well as the consequences that occurred during the reporting period, in the context of the organization's commitments, its strategy and management approaches. The corporate social report is prepared in accordance with the principles of materiality, coverage of stakeholders, the context of sustainable development and completeness. Social reporting is usually considered not as a one-time procedure, but as an independent business process, integrated into the design and management system of corporate social policy.

In conclusion of this section, let us turn to meaningful definitions of CSR. Recall that there are quite a lot of definitions of corporate social responsibility and there is not a single generally accepted one, therefore, in order to form a more complete understanding of its essence, it is necessary to present here a certain range of definitions of the concept (in addition to those given by us in the introduction), and then dwell on its components.

CSR means that a corporation must be held accountable for all its actions that affect in any way people, associations of people and the environment. This means that the harm caused to people and society should be eliminated, if possible. It may also require the company to give up some of its income if the consequences of receiving it seriously affect the representatives of the company's stakeholders.

CSR– a concept according to which companies integrate social and environmental components into their policies and interactions with their stakeholders on a voluntary basis.

CSR- the responsibility of the company as an employer, business partner, "citizen", member of the community (the limits of the community are determined by the geography of the company's activities: at the level of the district, city, country, world); part of the company's ongoing strategy to increase its presence in society and develop its business; opportunity to make a positive impact on the community in which the company operates.

CSR - a decision-making and implementation process that ensures that all company activities are based on the protection of human rights, labor protection, environmental standards and compliance with legal requirements in all company activities and in its relations with interested communities.

CSR– the way a company is managed and adjusted to its social and environmental impact in order to deliver value to its shareholders and stakeholders by innovating its strategy, organization and operations

CSR– integration of social, environmental and other aspects of concern to stakeholders in the company's business operations.

So there are quite a few a large number of definitions of corporate social responsibility. Let's try to get some universal definition, by taking into account all aspects, one way or another embedded in the concept of CSR. Now, once again, it is necessary to designate those characteristics of CSR, which are assumed as the main components of this concept by Western experts. This is first of all:

Voluntary practices in the field of CSR.

Integration of social, legal and environmental components of the company's activities.

The limits of socially responsible practices are set by the geography of the company's activities: at the level of the district, city, country, world.

Compliance with legal requirements for the company's activities.

Not only the fulfillment, but also the exaggeration of expectations in relation to the company, i.e., the activity is "above the norm".

Possible failure from some part of the company's income in favor of this activity, but with the expectation of social and economic benefits for the company itself in the long run.

Company Stakeholder Orientation

Some constancy in this activity, its inclusion in the strategy and policy of the company.

CSR is an integral part corporate governance modern company. ^ CSR is an intangible asset of a company.

The practice of the largest companies in the Russian market shows that its importance for business cannot be overestimated. At the same time, a number of aspects can be singled out, within which it is possible to assess the impact of a company's social policy on its commercial activity. First of all, this fortification corporate image, what in modern economy even more important than the growth of current financial results. The growth of the corporate image in this case is achieved both among the general public and government institutions, as well as among their own staff and clients. For example, the Coca-Cola Company spent more than $11 billion in 2006 on goods, services, and investment projects, making a significant contribution to the economic growth of the regions, which ensured its loyalty from consumers, local administrations and business partners. A company that has established itself as a serious investor in the social sphere, carrying out consistent actions in this direction, can count on the loyal attitude of all stakeholders. Of course, the primary role in this process is played by the coordination of the work of the functional units involved in CSR and public relations, which ensures the company's competent positioning as a social investor and competent publicity of its public mission.

Secondly, the company's activities in the field of CSR and sustainable development significantly increase the shareholder value of the company in the value of its brand. 86% of investors are sure that socially responsible investments increase the company's market value in the long run. Evidence of this is the sharp rise in the value of shares of companies such as Johnson & Johnson, BP and other leaders in the social responsibility rating in 2006.

IN Lately there is a steady shift in the business environment from ethical investments to investments in sustainability, which received its logical development in the growing popularity of the Dow Jones Index. The Dow Jones Sustainability Indices (DJSI) is the result of a collaboration between leading indexing companies and sustainability research organizations. The indexing process includes a comprehensive assessment of economic, social and environmental criteria with a focus on creating long-term shareholder value. Indexing implies the use of a well-defined methodology based on primary research, the application of best practices taking into account industry specifics, and an annual summing up to identify best practices, followed by the publication of ratings.

Third, the social component of the company's activities affects its investment attractiveness. This influence can hardly be overestimated: any investor, when making a serious decision to buy blocks of shares in a particular company, evaluates the entire range of risks. A company may be attractive in terms of its current profitability, but extremely unsustainable from an environmental and social point of view, which in the long term reduces its financial capabilities. There are three things that can be ignored or underestimated in standard securities analysis. important factors future profitability and value potential:

The quality of strategic management.

Flexibility / adaptability.

Stability of leadership positions in a competitive environment.

A company's performance in relation to environmental, social and governance risks/opportunities is becoming an increasingly important indicator and a key indicator for all three value drivers.

Finally, a company's balanced actions in the field of social development significantly improve its relations with government agencies. In particular, city-forming enterprises that go beyond the legal minimum in their social activities, for example, those that organize the leisure of citizens, are a priori in a more advantageous position in relation to competitors. An example is the LUKOIL-Perm program for the development of depressed agricultural areas, within the framework of which it was decided to revive folk crafts and peasant farmsteads in the areas of the company's operations.

It is also important to pay attention to the fact that today the model of the company as a profit machine is no longer so relevant: even management theorists believe that maintaining the company as a stable social system in the long term is more important than short-term financial results. Big business today pays great attention to sustainable development, realizing that it is the key to its continued existence and prosperity, and a well-thought-out CSR policy provides the necessary basis for the successful functioning of the company in the future.

Summarizing, we can conclude that the company's activities in the field of CSR and sustainable development are expedient and possible to measure and evaluate. The funds allocated for social needs, of course, pay off, and the effect for the company is manifested in the following areas:

2. Sales growth and consumer loyalty.

3. Optimization of attraction and retention of labor force.

4. Reducing the scope of control by supervisory organizations.

6. Improve productivity and quality.

7. Growth of financial efficiency.

8. Access to capital.

9. Stock stability.

At the same time, it is important to note that formalization will never be absolute. Many benefits from a balanced social policy can be attributed rather to intangible assets and the company's reputational component, as a result of which it is rather difficult to measure their direct effect.

important a component of CSR is the management of corporate social policy. Designing a corporate social policy for a large company with a geographically distributed structure is a complex and rather lengthy process that requires a systematic approach. For an adequate understanding of the individual characteristics of corporate culture, of which corporate social responsibility is an integral part, its deep diagnostics is required.

There are several approaches to designing a company's corporate social policy:

1. Carrying out diagnostics of the company's corporate culture in order to identify unique elements , of potential value in connection with the implementation of the concept of CSR.

2. Designation of the thematic field for the development of the social component of the company's brand.

3. Involvement of management and leading specialists of the company in the internal corporate dialogue about the social mission, goals and objectives of the company's CSR.

4. Benchmarking of Russian and international CSR practices in order to introduce the best samples, methods and technologies into the company's work.

^ Documentation and conceptual support of the company's corporate social activities. Security system management social activities of the company is possible if there is a package of documents and materials, which reveals the vision and conceptual approaches to planning, managing and implementing CSR principles. This is how the semantic space of the company's CSR is formed, appealing to which it becomes possible to integratively manage the practice of corporate social responsibility. The design of the semantic space is carried out through the development and adoption of the following documents:

WITH social mission- a thesis metaphorical expression of the social purpose of the company. It is usually formulated as a short statement (slogan).

Corporate social policy - a document that formulates the ideology, basic principles and approaches of the company to corporate social responsibility and contribution to sustainable development. The document has no time frame and is paradigmatic in nature, revealing the company's social mission in the context of long-term business goals and sustainable development of the country. Prepared taking into account the code of corporate conduct and other framework documents.

^ Company social strategy– a guide to action describing the priorities of corporate social responsibility for the medium term, linking with the strategic and operational business objectives of the company. Social strategy is a strategic and practical planning tool that allows the company to develop targeted social programs and activities in accordance with the corporate philosophy, social mission and promising areas activities.

^ Target social programs - a set of documents describing the content and management aspects of the implementation of the company's social strategy in relation to specific stakeholder groups, regional specifics, budget and current business tasks.

^ The practice of social activity of the company– a set of measures for the implementation of targeted social programs. The practice of social activity of the company is continuous, because the company is in constant communication with its stakeholders, in one way or another.

Corporate social responsibility should be considered as an integral element of the organization's management processes. Therefore, when designing an integrated CSR management system, most of the approaches and methodological developments used in the design of other management processes. Integrated CSR management system is a system of business processes with reference to various types of resources, responsible persons, integrated with other groups of corporate business processes. The documentary component of the integrated CSR management system is internal instructions, regulations and methodological recommendations that contribute to the implementation of the best practices of corporate social responsibility in the field, the integrated CSR management system is developed with a focus on the company's existing management system and the procedures for collecting and analyzing social information described in international GRI standards, etc.

^ Levels of corporate social activity.

Corporate social policy of the company in practical aspect unfolds on at least three levels:

1. Macro level affects the whole company through the development and transmission of meaningful messages regarding the goals and practices of CSR. In addition, at the federal level, independent socially responsible activities can be carried out in three dimensions:

special promotions and events covering the audience of all regions of the company's activities;
work to inform stakeholders at the federal level (authorities state power, investors, including foreign ones, business media, etc.) about the social activity of the company in order to develop the non-commercial (social) component of the corporate brand;
development and design of activities and areas of CSR, focused on the entire staff of the company.

2. Mesolevel covers activities in the field of CSR at the level of individual territories (region, district, region, regional, regional center). At this level strategic goals and CSR tasks are adapted to the specifics of a particular region and take into account the interests and positions of the company in this territory.

3. Microlevel associated with the implementation of CSR principles and practical measurement, taking into account the individual situation and expectations of a specific group of stakeholders, but with a focus on the key interests of the company as a whole. Individual micro-districts, company offices and local communities act as the object of the micro-level of corporate CSR.

There is a continuous information exchange between all levels of corporate social activity, which allows, on the one hand, to bring to all external and internal stakeholders the goals and priorities of corporate social policy, and on the other hand, the decision-making center on the CSR strategy to receive complete and reliable information about the situation at all levels organizational structure . Of course, the interaction between the levels of social activity of the company must be carried out in accordance with internal instructions, rules and regulations. Possible directions, development of CSR:

1. Development of the theme of social investment.

This topic seems promising, since it is in harmony with the specialization of the company as a financial institution, which is the object and subject of investment. Investments in the social sphere can be considered from two sides: firstly, it implies the implementation of a targeted long-term policy of the company in local communities, aimed at solving socially significant problems, involving the mutual investment of resources and bringing mutual benefits to all participants in the process; secondly, social investment can be used in the context of the development of targeted programs that provide for joint participation with other partners in the implementation of CSR principles.

^ 2. About grip of interested parties (stakeholders). Interaction with stakeholders (stakeholders) is not only an obligatory part of the company's social reporting process, but can be considered as special kind corporate communications. Stakeholders can be representatives of various groups: local communities, representatives of federal and regional authorities, the banking community, representatives of non-profit organizations, media journalists, enterprise employees, etc. Usually, the dialogues are free discussions in the context of the topic of corporate social responsibility. Regular informing of stakeholders is important from the standpoint of the development of the non-commercial (social) component of the company's brand. It is proposed to expand the scope of influence on stakeholders in the process of implementing the company's corporate social policy. To do this, it seems appropriate to consider the following forms of interaction with stakeholders listed in the GRI Sustainability Reporting Guide, version 3.0.: questionnaire surveys, focus groups, discussions with representatives of local communities, discussions at specialized corporate working groups, correspondence, individual consultations and interviews, other acceptable forms of interactive work.

The latest trends in the development of corporate communications in the field of social activity of the company provide for an expanded approach to this area. As a result, the concepts of corporate citizenship and sustainable development are gaining ground.

Corporate citizenship is an approach that manifests itself in the strategic and current activities organization and reflects the specifics of the relationship and interaction of the company with all interested parties (stakeholders) and environment. Some degree of corporate citizenship is evident in all types of company relationships with stakeholders and the environment. Corporate Citizenship - Governance social relations within the company and its associated communities at the local, national and international levels. The concept of corporate citizenship combines two types of thinking: CSR and stakeholder theory. The concept of corporate citizenship first appeared in British companies, and then was adopted American business. Corporate citizenship combines the rights and obligations of the company, relations with stakeholders, opportunities and challenges of the global business environment, the dirty components of the implementation of corporate citizenship are:

Responsibility management system: a consistent, systematic and holistic responsibility management system that emphasizes the interconnectedness of the interests of the company, its stakeholders and the environment. This system is implemented with the support of external consultants in the field of industry, ecology and social policy.

Responsibility and processes assurance system. External assurance of accountability and processes is based on global standards for external verification, monitoring and certification.

Companies have a broad definition of corporate citizenship, including activities such as environmental protection, health care for employees, reliable and safe products, adherence to professional ethics, participation in community programs, traditional philanthropy, etc. The concept of corporate citizenship underlies the activities of most modern transnational corporations (TNCs), determining their interaction with states and societies in the era of globalization. So, to be a socially responsible corporate citizen, according to the European CSR documents, is not only to fully follow the accepted legal norms in your activities, but also to invest more in human capital, the environment and relationships with stakeholders. At the intraorganizational level, the implementation of CSR means involving employees in investment development programs human capital, health protection and labor protection, participation in the transformation of the company's management system. Recognition of the importance of social responsibility can partly be reflected in government action and legislation on issues such as job security, equal rights, consumer protection laws, environmental protection. This turns some areas of social responsibility into legal requirements. However, legislative measures alone will probably not be enough to force managers and other members of the organization to behave in an “appropriate” way.

As a result, in addition to national programs"sustainable development" in many countries of the world, the advanced part of the companies develops and implements their own corporate plans for "sustainable development". In business circles, there is often no unambiguous understanding of this concept and this activity, which is not surprising for countries and companies that often operate in different conditions from each other. However, the essence or target these plans and activities for all one to disrupt the directly proportional dependence of economic growth and the negative impact on the environment. Only those enterprises that in practice have achieved a reduction in the negative environmental impact while increasing the production of goods and services, and annually confirm this again and again, are considered “sustainable” and, accordingly, the most socially responsible – this is where the relationship with CSR occurs. At the same time, the withdrawal by companies of "dirty" industries outside their countries has practically no effect on the requirements for indicators of "sustainability" of the company, the requirements for ecology and social development are not removed, although they are modified for transnational companies depending on the countries in which their subsidiaries are located. company.

^ Sustainable development in relation to business, it is the ability of a company to ensure a long-term return on assets that meets the minimum requirements of shareholders regarding the amount of dividends and capitalization of shares, subject to a set of existing resource, institutional, environmental, technological, social and other restrictions, within which it is possible to choose strategic alternatives and current organizational and technical solutions. The economic dimension of sustainable development refers to the impact of an organization on economic situation stakeholders, as well as economic systems at the local, national and global levels.

The World Business Council for Sustainable Development defines CSR in its publications as the long-term commitment of businesses to conduct business in an ethical manner and contribute to economic development, improving the quality of life of their employees and their families, as well as local communities and society as a whole.

Corporate social responsibility has become a movement that continues to conquer various countries and, therefore, needs a developed system of standards and indicators that make it possible to determine in practice the level of social responsibility of a business. The term "sustainability" has a triple meaning - the measurement of the economy, the environment and social performance. This approach is based on the concept sustainable development, i.e., balancing the needs of the current generation for economic well-being, a favorable environment and social well-being without compromising the similar needs of future generations. Sustainability reporting involves an analysis of the economic, environmental and social impact of the company's activities, as well as the goods and services it produces, on the external environment.

Companies are increasingly focusing on CSR and corporate citizenship. The reasons for this are:

1. New concerns and expectations of citizens, consumers, public authorities and investors in the context of globalization and large-scale changes in the industry.

2. The growing role of social factors in decision-making by consumers and investors, whether individuals or organizations.

3. Growing concern about the destructive impact of economic and industrial activity on the environment.

4. Business transparency supported by modern media, information and communication technologies.

CSR is becoming an increasingly important reason for the activities of most economic and social factors, as well as states that make their important actions dependent on the principles of CSR. In addition, the following external factors contributed to the institutional development of CSR as a global type of social policy:

^ Increased activity of shareholders. Corporate scandals have focused public attention on the need for ethical and socially responsible corporate behavior. External interest groups and shareholders expect more from the business. They are turning to the business sector to help society deal with the many social and economic challenges that are emerging. At the same time, stakeholders use various actions against companies that, in their opinion, behave like socially irresponsible actors: such actions include statements for the press, boycotts of goods, picketing of offices and enterprises, and even attacks on corporate websites.

^ More sophisticated stakeholder commitments. Companies and stakeholders in many cases seek to streamline the dialogue process.

Growth in the number of formal documents establishing and developing CSR (codes, standards, indicators and general principles). New voluntary CSR standards and results measurement methods continue to proliferate, creating a new discursive landscape for CSR development. The recent corporate scandals in the US (Arthur Andersen and Enron) created a new wave of formalization of the CSR sphere. At the same time, there are tendencies towards unification and enlargement of many CSR standards and rules created by public and industrial organizations.

^ Expanding the impact of CSR on the entire chain of production and economic activities of companies. CSR expands the boundaries – stakeholders.

In conclusion, we can conclude that CSR today is not only a global fashion, but a long-term trend in the policies of transnational companies, reflecting the emergence of a new type of social policy, which is not under the jurisdiction of national states, but public, international and business structures:

A company's social responsibility (or corporate social responsibility, CSR) is its contribution to economic, environmental and social activities that ensures and supports the sustainable development of both the company itself and the regions of its presence and society as a whole.

A socially responsible company is an organization that operates in accordance with the principles of social responsibility, sustainable development and implements a set of social programs in its priority areas.

Aspects within which it is possible to assess the impact of the company's social policy on its commercial activities: it is the strengthening of the corporate image, which in the modern economy is even more important than the growth of current financial results; the company's activities in the field of CSR and sustainable development significantly increase the shareholder value of the company in the value of the brand; the social component of the company's activities affects its investment attractiveness; balanced actions of the company in the field of social development significantly improve its relations with government agencies.

An important component of CSR is the management of corporate social policy. Designing a corporate social policy for a large company with a geographically distributed structure is a complex and rather lengthy process that requires a systematic approach. Integrated CSR management system is a system of business processes with reference to various types of resources, responsible persons, integrated with other groups of corporate business processes.

Corporate citizenship is the management of social relations in the company and its associated communities at the local, national and international levels. The concept of corporate citizenship combines two types of thinking: CSR and stakeholder theory. Sustainable development in relation to business is the ability of a company to ensure a long-term return on assets that meets the minimum requirements of shareholders regarding the amount of dividends and capitalization of shares, subject to a set of existing resources, institutional, environmental, technological, social and other restrictions, within which it is possible choice of strategic alternatives and current organizational and technical solutions.

^ The corporate social report is important document CSR

Russian companies are actively integrating the best business practices into their activities. This contributes to increasing competitiveness and efficiency of corporate governance. Most of the leading domestic companies conduct their activities in accordance with the universal principles of corporate social responsibility. The practice of preparing and publishing non-financial reports that inform stakeholders about the social, environmental, production and financial results of the company's work is also expanding. The national register of corporate non-financial reports (RSPP) contains almost a hundred documents, and their number is constantly growing: non-financial reports of 48 companies have been entered, 93 reports have been registered, which have been issued since 2000. Among them: environmental reports (EA) - 23, social reports (SR) - 51, reports in the field of sustainable development (ESR) - 13. (See Table 17.1). In order to realize the growing popularity of non-financial reporting on a global scale, it is enough to cite the data of the Corporate Register. For example, between 1990 and 2003, the number of public reports increased from zero to 1,200. The largest number of reports appeared in Europe (58%), followed by the United States (20%), Asia and Australia (20%). %), and, finally, Africa and the Middle East are moving more slowly in this direction (2%). At the moment (2004) it can be stated that more than 2,000 companies annually submit their report in the field of sustainable development.

^ Table 17.1

Distribution of non-financial reports by industry affiliation of companies

Posted On 04/22/2018

Let's take a look at what, in practice, the responsibility of the company means the COP.

The company implements a policy of corporate social responsibility in three directions.

In relation to society as a whole, the company implements the following areas of social responsibility:

Implementation of a set of measures to optimize production and sale of products necessary for society, in the most efficient way, taking into account the interests of business and society, in a volume, quality and assortment corresponding to market demand;

Ensuring environmental and industrial safety of production

Development and implementation of new technologies and implementation of measures that reduce the negative impact of equipment on the environment;

Strict observance of the legislation of the Russian Federation regarding the payment of taxes.

In relation to local communities as a whole, the company implements the following areas of social responsibility:

Contributes to the employment of the population of the territory of presence through the effective management of jobs with a competitive level of remuneration and social benefits;

Ensures timely transfer of tax and non-tax payments that form local and regional budgets

It implements projects that contribute to the socio-economic development of the territory affected by the company's activities and the social sphere.

Contribute to the provision charitable assistance vulnerable categories of the population

In relation to the personnel as a whole, the company implements the following areas of social responsibility:

Organizes a system of relationships on the principles of social partnership;

Creates an atmosphere of trust that enhances efficiency individual work, strengthening the team spirit, focusing on the collective result;

Provides a competitive level of remuneration in accordance with the growth of labor productivity and enterprise efficiency;

Strictly observes the norms established by the legislation and collective agreements in the field of social and labor agreements;

Provides safe working conditions and a high level of social - living conditions in production, based on the priority of the safety of workers and the preservation of their health;

Promotes comprehensive professional and cultural development of employees.

CSR involves different levels implementation.

1. The basic level is timely cash payments, payment of taxes, and, if possible, the provision of new jobs (expansion of the workforce).

2. The second level of CSR is to provide employees with adequate conditions not only for work, but also for life: advanced training through continuous training, preventive treatment, housing construction, development of the social sphere. This is a classic type of CSR.

3. The third, highest level of CSR involves charitable activities.

Corporate social responsibility can be divided into internal and external. The internal ones include: the stability of payments and the maintenance of their socially significant level, labor safety, additional medical and social insurance for employees. Of great importance is the development of human resources through training programs and training and development programs, as well as the provision of assistance to employees in critical situations.
External CSR include: sponsorship and corporate charity, promotion of environmental protection, interaction with local organizations, willingness to help in crisis situations, responsibility to consumers of goods and services (improving their quality).

CSR is implemented through different kind social programs. Among the most common programs of companies can be identified in areas such as: personnel development, health protection and safe working conditions, socially responsible restructuring, environmental protection and resource conservation, local community development and fair business practices.

The first direction - personnel development - is the direction of the company's social programs, which are carried out as part of the personnel development strategy, in order to attract and retain talented employees.

Among the social programs for the development of the company's personnel, the following areas of activity can be used: training and professional development, the use of motivational remuneration schemes, the provision of a social package to employees, the creation of conditions for recreation and leisure, the maintenance of internal communications in the organization, the participation of employees in management decisions and so on.

The second direction - health protection and safe working conditions - is the direction of the company's social programs, which ensure the creation and maintenance of additional health protection standards and safety conditions in the workplace in relation to the legislatively fixed ones.

Programs within this area of ​​social activity of the company, as a rule, cover the following areas of activity: occupational health and safety, medical care for personnel at the enterprise, maintenance of sanitary and hygienic working conditions, support for motherhood and childhood, creation of ergonomic workplaces, prevention of occupational diseases and etc.

The third direction - socially responsible restructuring - is the direction of the company's social programs, which are designed to ensure that restructuring is carried out in a socially responsible manner, primarily in the interests of the company's personnel (usually, information campaigns are carried out covering upcoming structural changes, professional retraining, employment assistance, compensation payments employees who have been made redundant, etc.).

The fourth direction - environmental protection and resource conservation - is carried out at the initiative of the company in order to reduce harmful effects on the environment. Programs are being carried out for the economical consumption of natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of environmentally friendly production process, environmentally friendly organizations transportation, campaigns for landscaping and "subbotniks" of the company are held, etc.

The fifth direction - the development of the local community - is carried out on a voluntary basis, contributing to the development of the local community. Companies become involved in the life of the local community through the implementation of various social programs and actions to support socially vulnerable segments of the population, support children and youth, support the preservation and development of housing and communal services and objects of cultural and historical significance, sponsorship of local cultural, educational and sports organizations and events, support for socially significant research and campaigns, participation in charity events, etc.

The sixth direction - fair business practices - aims to promote the adoption and dissemination of fair business practices among suppliers, business partners and customers of the company. This is information openness in relation to owners, suppliers, business partners, customers and stakeholders in the organization big companies small business assistance programs, in programs for voluntary restriction areas of business, such as tobacco companies' promotion of no-sale policies to minors, and cooperation with governments, consumer associations, professional associations, and others. public organizations.

Publication date: 2015-07-22; Read: 6600 | Page copyright infringement

Topic: Corporate Social Responsibility

2 Principles and examples of CSR implementation in marketing strategies

List of used literature

1 CORPORATE SOCIAL RESPONSIBILITY

The topic of corporate social responsibility (CSR) is one of the most discussed topics in the business world today. This is due to the fact that the role of business in the development of society has noticeably increased, and the requirements for openness in the business sphere have increased. Many companies have clearly realized that it is impossible to successfully run a business operating in an isolated space.

Therefore, the integration of the principle of corporate social responsibility into the business development strategy is becoming a characteristic feature of leading domestic companies.

The modern world lives in conditions of acute social problems, and in this regard, the social responsibility of business is especially significant - enterprises and organizations associated with the development, manufacture and supply of products and services, trade, finance, since they have the main financial and material resources enabling work to be done to solve the social problems facing the world. Understanding by business leaders of their key importance and leading role in such work led to the birth of the concept of "corporate social responsibility" at the end of the 20th century, which became an essential part of the concept of sustainable development not only of business, but of humanity as a whole.

In world practice, there is a well-established understanding of what corporate social responsibility is. Organizations that operate in this area define this concept in different ways.

Business for Social Responsibility: Corporate Social Responsibility Means Achieving commercial success in ways that value ethical principles and respect people, communities and the environment.

"International Business Leaders Forum": corporate social responsibility is understood as promoting responsible business practices that benefit business and society and promote social, economic and environmentally sustainable development by maximizing the positive impact of business on society and minimizing the negative.

World Business Council for Sustainable Development: defines corporate social responsibility as the commitment of businesses to contribute to sustainable economic development, labor Relations with workers, their families, the local community and society at large to improve their quality of life.

“Center for System Business Technologies “SATIO”: Social Responsibility of Business (SOB) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activity of the company and going beyond the minimum specified by law.

The social responsibility of business has a multilevel character.

The basic level involves the fulfillment of the following obligations: timely payment of taxes, payment wages, if possible - the provision of new jobs (expansion of the workforce).

The second level involves providing workers with adequate conditions not only for work, but also for life: improving the skills of workers, preventive treatment, housing construction, and developing the social sphere. This type of responsibility is conditionally called "corporate responsibility".

The third, highest level of responsibility, according to the participants in the dialogue, involves charitable activities.

Internal corporate social responsibility includes:

1. Labor safety.

2. Stability of wages.

Corporate Social Responsibility and Sustainability

Maintenance of socially significant wages.

4. Additional medical and social insurance for employees.

5. Development of human resources through training programs and training and advanced training programs.

6. Assistance to workers in critical situations.

The external social responsibility of business includes:

1. Sponsorship and corporate charity.

2. Promoting environmental protection.

3. Interaction with the local community and local authorities.

4. Willingness to participate in crisis situations.

5. Responsibility to consumers of goods and services (production of quality goods).

Business social responsibility motives:

1. The development of our own staff allows not only to avoid staff turnover, but also to attract the best specialists in the market.

2. The growth of labor productivity in the company.

3. Improving the company's image, reputation growth.

5. Coverage of the company's activities in the media.

6. Stability and sustainability of the company's development in the long term.

7. The possibility of attracting investment capital for socially responsible companies is higher than for other companies.

8. Preservation of social stability in society as a whole.

9. Tax incentives.

Areas of activity, types of social programs.

Administrative / social budget - financial resources allocated by the company for the implementation of its own social programs.

The corporate code is a formal statement of values ​​and principles business relations companies. The code contains the stated minimum standards and the guarantee of companies to comply with them, as well as to require compliance with these standards from their suppliers, contractors, subcontractors and licensees. The Code is not a law, therefore, it is binding only for those who have pledged to comply with them.

Mission socially responsible company- this is the officially formulated position of the company in relation to its social policy.

The priorities of the company's social policy are the documented main directions for the implementation of the company's social programs.

Social programs - activities voluntarily carried out by the company to protect nature, develop personnel, create favorable working conditions, support the local community, charity and fair business practices. At the same time, the main criterion is the correspondence of programs to the goals and business development strategy. The social activity of the company is expressed in the implementation of various social programs, both internal and external. Distinctive features of social activity programs are their voluntariness, systemic nature and connection with the mission and development strategy of the company.

Types of social programs can be the following: own programs of companies; partnership programs with local, regional and federal government bodies; partnership programs with non-profit organizations; cooperation programs with public organizations and professional associations; programs of information cooperation with the media.

Management of corporate social programs consists of the following steps:

Determining the priorities of the company's social policy;

Creation of a special structure for the management of social programs;

Conducting training programs in the field of social responsibility;

Implementation of social programs of the company;

Evaluation and communication to stakeholders of the results of the company's social programs.

Areas of social programs:

Fair Business Practices is an area of ​​the company's social programs that aims to promote the acceptance and dissemination of fair business practices among the company's suppliers, business partners and customers.

Environmental protection and resource conservation is a direction of the company's social programs, which are carried out at the initiative of the company in order to reduce the harmful impact on the environment (programs for the economical consumption of natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of an environmentally friendly production process, organization environmentally friendly transportation).

The development of the local society is a direction of the company's social programs, which is carried out on a voluntary basis and is designed to contribute to the development of the local society (social programs and actions to support socially vulnerable segments of the population, support for childhood and youth, support for the preservation and development of housing and communal services and facilities cultural and historical significance, sponsorship of local cultural, educational and sports organizations and events, support for socially significant research and campaigns, participation in charity events).

Personnel development is a direction of the company's social programs, which is carried out as part of the personnel development strategy, in order to attract and retain talented employees (training and professional development, the use of motivational remuneration schemes, providing employees with a social package, creating conditions for recreation and leisure, maintaining internal communication in the organization, the participation of employees in managerial decision-making).

Socially responsible restructuring is a direction of the company's social programs, which is designed to ensure that restructuring is carried out in a socially responsible manner, in the interests of the company's personnel.

Socially responsible investment is an investment that is not only about extracting financial income but also in the pursuit of social goals, usually by investing in ethical companies.

Tools for the implementation of social programs:

1. Charitable donations and sponsorship- a form of targeted assistance allocated by the company for social programs, both in cash and in kind (products, administrative premises, premises for events, transport, equipment, prize funds, payment of bills of aid recipient organizations, etc.).

The principles of corporate social responsibility define the main provisions that express the nature and essence of the organization and activities for the implementation of corporate social responsibility in the company. Failure to comply with the requirements of one of the principles distorts the essence of the concept of CSR.

A common understanding is being formed in society that social policy should be absolutely transparent for citizens. Thus, it is possible to distinguish The first group of principles is openness. The principles of openness assume that the company conducts its activities in a public, understandable and accessible way, providing only reliable information and assuming feedback with all interested parties.

Social programs should be regular, respectively the second group of principles is consistency, which means that the focus of social programs in the required areas consistently and regularly.

It is especially important that social programs be implemented in those areas in which society is in need at the moment, which means that there is such a group of principles as significance, which determines the relevance of the programs being implemented, their effectiveness and scale.

And, finally, the principles of CSR should be based on the observance of subordination by the company regarding religion, politics, sports and music trends. Based on these principles, companies include in their strategy the task of protecting human rights, and assessing the impact of their company's activities on the conflict, they develop and take measures aimed at preventing or resolving the conflict. Therefore, it is necessary to single out the last the fourth group of principles is the avoidance of conflicts.

Corporate social responsibility is integral part corporate governance, not just PR. This activity, which is reflected in the system of economic, environmental and social indicators of sustainable development, is carried out through a regular dialogue with society, is part of the strategic planning and management of companies.

Social responsibility can be defined as the set of obligations that an organization must fulfill in order to strengthen the society in which it operates.

Corporate social responsibility of the organization

Organizations have a social responsibility in relation to their internal and microenvironment, in relation to the environment and in relation to the prosperity of society as a whole. We will consider each of them in turn.

The internal and microenvironment of the organization. Defined as people and other organizations who are directly affected by the organization's behavior and who have an interest in its performance. This includes buyers, lenders, suppliers, employees, owners/investors, national government, etc. In order to maintain social responsibility to investors, for example, it is required that financial managers perform proper accounting procedures, provide participants in companies with relevant information on financial indicators companies and managed the organization, in favor of the rights and interests of shareholders. Trading by people with inside information, illegal manipulation of stocks, and withholding of financial information are examples of unethical behavior that has manifested itself in recent years in many companies.

Environment. More and more attention is paid to the environment. Examples of issues raised here are:

Development of possible ways to avoid acid rain and global warming;

Development of alternative recycling methods Wastewater, hazardous waste and general waste;

Development of a safety policy that will eliminate accidents with potentially catastrophic consequences for the environment;

Development of crisis management plans;

Use of recyclable raw materials for containers and packaging materials.

Expanded society. Many experts are convinced that enterprises should contribute to the growth of the welfare of society. Examples of this are:

Contributions to charities, philanthropic organizations, non-profit foundations and associations;

Support for museums, symphony orchestras, public radio and television;

Active participation in public health and education;

Actions to overcome existing political inequalities in the world, for example, protest against states in which dictatorial rule or apartheid regime.

Another approach involves the allocation of such areas of CSR as internal (focused on the company's personnel, including labor safety, social insurance, personnel development, etc.) and external (aimed at consumers of the organization's products, partners, residents of the territory, the state, local communities, etc.). .).

The socially responsible activity of an organization can also be focused on meeting the interests of various stakeholders: shareholders, investors, employees of the organization, consumer products of the organization, partners, suppliers, representatives of state and municipal authorities, social and public groups, etc. Miscellaneous groups stakeholders can act as participants in CSR, working independently or jointly.

Basic interpretations of the concept of social responsibility.

There are three basic interpretations of the concept of socially responsible business.

The first and most traditional emphasizes that the sole responsibility of a business is to increase profits for its shareholders. This point of view was "voiced" by Milton Friedman in 1971 and can be called theory of corporate selfishness: "There is one and only one social responsibility of a business: to use its resources and energy in activities leading to increased profits, as long as it is carried out within the rules of the game."

The second concept is directly opposite to Friedman's theory and can be called " theory of corporate altruism. It appeared at the same time as the publication of Friedman's sensational article in the New York Times and belonged to the Committee for Economic Development (the Committee for Economic Development). The Committee's recommendations stressed that corporations must make a significant contribution to improving the quality of American life.

The third point of view is represented by one of the strongest "centrist" theories - theory of "reasonable selfishness"(enlightened self-interest). It argues that the social responsibility of business is simply " good business because it reduces long-term profit losses.

Rice. Basic interpretations of the concept of socially responsible

business

By spending money on social and philanthropic programs, a corporation reduces its current profits, but in the long run creates a favorable social environment and, therefore, sustainable profits.

Socially responsible behavior is an opportunity for a corporation to fulfill its basic needs for survival, security and sustainability.

Publication date: 2015-10-09; Read: 2357 | Page copyright infringement

studopedia.org - Studopedia.org - 2014-2018 year.(0.001 s)…

• assist in determining whether the company's strategy and practices, which directly affect the relative resources and power positions of the company's key members, are in conflict with social priorities, on the one hand, and the legitimate expectations of individuals, on the other;
• make available to key social components relevant information on the company's goals, programs, indicators and contribution to social tasks.

Arguments for social responsibility

1. Business-friendly long-term outlook. Social activities of enterprises that improve the life of the local community or eliminate the need state 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.

2. 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.

3. 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.

4. 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.

Arguments against social responsibility

1. Violation of the principle of profit maximization. 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 to state institutions and services, charitable institutions and educational organizations.

2. Expenses for social inclusion. 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 on international markets is reduced, which leads to a deterioration in the US balance of payments in foreign trade.

3. 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 the economic performance of enterprises well and poorly controls 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.

4. Lack of ability to solve social problems. The personnel of any enterprise is best prepared for activities in the fields of economy, market and technology. He is deprived of the experience that allows him to make significant contributions to solving problems of a social nature. The improvement of society should be facilitated by specialists working in the relevant state institutions and charitable organizations.

Charity as a form of social responsibility

Despite all the problems Russian entrepreneurship However, there is also a charitable side in our country.

The concept of "charity" in the conscious aspect has an extremely wide range of action.

This is both a moral act and moral qualities benefactor, it is moral relations between people, and the socially just activity of classes and social groups, and a measure of a more just state of society as a whole. Charitable actions represent one of the forms of public good deeds. They are actions that meet the requirements of morality, committed consciously for moral reasons in the name of high ideals, the interests of man and society. Charitable actions in the moral sense mean good, which is one of the most general concepts moral consciousness.

One of the essential functions of charity is creative. By it, we mean the construction of cultural institutions at the expense of philanthropists, sponsors and patrons: theaters and museums, schools and clinics. The material and material function of charity leads to the fact that the spiritual life of society is created, functions and develops in those places where insufficient efforts were made by the state for its prosperity due to a lack of financial resources or simply nothing was done in this regard due to the lack thereof.

In society, in recent times, more and more importance is attached to the spiritual needs of man. Gradually there is a realization that economic model society should not be based on pure materialism and utilitarianism, since in this case, it tends to self-destruction. Therefore, today an urgent task is to find a compromise between the material and spiritual aspirations of a person both as an individual and as a collective being.

What are the reasons, motives that push entrepreneurs to donate a part of their earned fortune? In this regard, first of all, it is necessary to turn to history, to the roots that largely determine our worldview today. In this regard, it must also be said that today they prefer to take Russian pre-revolutionary entrepreneurs as a role model.

First, one of the motives that prompted wealthy merchants to donate their funds for certain purposes is a sense of guilt. The fact is that the low level of productivity of the economy, aimed mainly at surviving and maintaining the existing state, gave rise to an attitude towards wealth as a symbolic, significant sign of the distinction of the ruling class, which disposes of it by the right of capture and distribution, and not production. Under these conditions, wealth inevitably became a kind of compensation for the service efforts and hardships of social groups that carried out state functions. From this point of view, the possession of wealth by other social strata became socially undeserved, illegal, at least from a moral standpoint. This is especially true of commercial capital, which was seen as the result of forced but profitable fraud. Trade-acquired wealth was perceived as excessive and excessively easy to obtain, especially against the background of other sources of its acquisition. The merchant, as it were, receives money for nothing and from nowhere. He does not plow or sow, he does not perform the sovereign's service, this creates a situation of moral duty to society, the fulfillment of which justifies trading and business activities and relieves the merchant and entrepreneur of moral guilt before the nobles and the poor for "undeserved" wealth. It is this that can explain the spending by Russian patrons of money on charitable institutions, on the construction of churches, monasteries, etc. The purpose of philanthropy in this case is the removal of guilt, self-justification both before people, the world, and before God for the excessive materiality of aspirations. In this case, philanthropy is a generally useful waste of private funds and, at the same time, a kind of expiatory sacrifice to God, which should ensure the salvation of the soul. In addition, many philanthropists, being religious people, considered their activities as a kind of mission entrusted to them by God. In this case, it turns out that God, as it were, gave them wealth to use and will require a report on it. And charity, which is, in fact, an expression of goodness, is pleasing to God.

Traditions that have accumulated over the centuries cannot simply disappear without leaving a trace in our memory, in our minds.

Corporate social responsibility of the company

And therefore, I believe that modern patrons (entrepreneurs involved in charitable activities) are also guided by these motives to some extent. Of course, today the situation has changed a lot: the relationship between people, their worldview is no longer the same. However, there is such a thing as mentality, which determines behavior in a given situation. So, the very motives that guided the rich people of the past are very likely to exist in the subconscious of wealthy people of our generation, regardless of their view on the ideas of charity, but they have ceased to be decisive, as it seems to me.

In addition, charitable activities can be regarded as a form of preserving a good name and fame for posterity. Goals become more secular, but retain moral motivation. Ideally, everyone, an entrepreneur, understands that he will not take millions to the grave with him, and by doing charitable deeds, he improves relations between himself and those people for whom he does good, and by undertaking large charitable actions, he achieves immortality, because will live forever in those monuments of art and culture, which he provided the opportunity for practical implementation.

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Federal State Budgetary Educational Institution

higher professional education

Moscow State University economics, statistics and informatics" Yaroslavl branch

Department of General Management and Entrepreneurship

In the discipline "Corporate social responsibility" on the topic: Corporate social responsibility on the example of the corporation "Google"

Completed by: group student

MTZbak-43 abbr. Abashidze I.D.

Checked by: Associate Professor of the Department of OMP,

Beketova N. E.

Yaroslavl

1. Definition of CSR……………………………………………………………………………………..3
2.

Principles of CSR at the enterprise………………………………………………………………..4

3. Interaction within the framework of CSR with the authorities and society………………………….10
4. Responsibility to employees …………………………………………………..11
5. Responsibility to society and government………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
6. CSR activities ………………………………………………………………………………..14
7.

The concept of corporate social responsibility came into use in the world business community in the 50s - 60s of the last century, when this concept began to be introduced at enterprises in the United States and Canada. At that time, it was perceived solely as taking care of the personnel of their own company and providing assistance to local authorities. In the 1970s, due to the growing concern about the state of the environment, the concept of corporate social responsibility began to include concern for the environmental situation in one's own country.

Today, Western management theorists, speaking of corporate social responsibility, offer the concept of 3P. This concept assumes that business leaders will pay equal attention to working for profit (profit), caring for staff, customers and partners (people) and activities aimed at protecting the environment (planet).

“Corporate social responsibility of companies is aimed at respecting the interests of various members of society,” says CEO recruiting agency Penny Lane Personnel Tatyana Dolyakova. - The larger the company's business, the more impact it has on the vital activity of the environment, including employees, customers, partners, economic space, ecology, educational and cultural processes. Corporate social responsibility involves the fulfillment of a number of obligations - both economic and social. This includes the timely payment of taxes, the provision of new jobs, providing employees with comfortable working conditions: from a free subscription to a fitness club to providing housing for the oldest employees of the company or young families. But perhaps the most common interpretation of CSR is the charitable activities of the organization.”

Many domestic and foreign companies create their own charitable foundations. “Today, in society, the approach to charity is gradually changing from simple financing of public and charities, who independently distribute funds between various projects, to the partnership participation of all parties - business, society and government, - says Anatoly Vereshchagin, director of communications, charitable and sponsorship projects at JTI in Russia. - The result of the active interaction of all participants is the emergence of long-term social programs that are equally interesting for society and solve specific social problems. This model is now called "social partnership".

US historical experience

In the United States, corporate social responsibility began to be thought about as early as late XIX- at the beginning of the XX century. Many American politicians and businessmen have expressed the belief that enterprises are obliged in every possible way to contribute to the public welfare. For example, steelmaker Andrew Carnegie sponsored the construction of more than 2,000 public libraries. And John Rockefeller created the Rockefeller Foundation.

However, in the 1930s, the Great Depression broke out in the United States, and company leaders stopped thinking about any kind of corporate social responsibility. People reacted to this with understanding, since they themselves expected only profit and jobs from the business.

Around the mid-1950s, cooperation between business and government was strengthening in the United States, and a committee on economic development was created. It included the most prominent representatives of the business world with the aim of advising the government on economic issues. The significance of this committee grew as the degree of participation of the business community in solving problems of state and social policy increased.

Currently, all leading American companies are building their long-term development strategies based on the principles of corporate social responsibility. For example, the McDonald's fast food restaurant chain switched to packaging materials from recycled unbleached paper and thereby reduced its solid waste by 30%.

Starbucks only sells "fair" coffee. This means that the products sold were manufactured without the use of child labor and in compliance with all social and sanitary standards.

One of best examples A long-term charitable program is Avon's "Together Against Breast Cancer" campaign. This program is implemented on the territory of several countries of the world. Part of the proceeds from the sale of cosmetics and perfume brand Avon is transferred to a fund that finances medical research on breast cancer, as well as the diagnosis and treatment of women suffering from this disease.

The leaders of many Western companies have realized that it is becoming more and more difficult to surprise the consumer with the price, quality and functionality of the product. And stand out from the competition - too. The main trump cards of the business are the emotional involvement of customers and the common values ​​of the manufacturer and the buyer. And the concept of corporate social responsibility is exactly what will help to effectively use these trump cards.

On Russian soil

Large domestic companies are gradually moving to international corporate governance standards, including the concept of social responsibility. Unfortunately, Russia often adopts Western theories without being economically prepared for them. According to experts, the most active in the implementation of CSR are only those companies that need access to the global market.

However, one cannot but rejoice at the fact that the social responsibility of business has ceased to be an empty phrase for Russian entrepreneurs.

“Taking into account the youth of domestic business, Russian companies are quite actively implementing CSR in their activities,” says Tatiana Dolyakova, General Director of the recruiting agency Penny Lane Personnel. - Forms of implementation of CSR in our business community are very diverse. These include voluntary medical insurance, and compensation for the cost of food for employees, and the provision of free hot meals, payment for fitness clubs, kindergartens, free tickets to theaters and cinemas, support and foundation of their own charitable foundations. Obviously, the social well-being of employees is an additional incentive in the development of the company and successful implementation commercial strategy. Abroad, companies, especially manufacturing companies, respect the rules of environmental protection. So any Russian company entering the international market needs to comply. For example, LUKOIL announced the introduction of ISO and OHSAS international environmental certification standards, and shortly after that it acquired Getty Petrolium in the US with its gas station network. Wimm Bill Dann received an international certificate of conformity from the British Retailer Consortium, after which it began to actively promote its brand abroad. On the websites of many domestic companies and branches of Western organizations, such as RENOVA-StroyGroup, HSBC Group, separate pages are dedicated to corporate social responsibility”.

“The main step, in my opinion, is that the introduction of CSR elements in an organization is becoming fashionable, it has become a kind of good manners,” says Olga Kozlova, HR Director at Informzashchita. “It’s nice that you won’t surprise anyone in Russia with compliance with the Labor Code, and business is acquiring more and more human features.”

Speaking about the branches of foreign companies in Russia, Anatoly Vereshchagin, director of communications, charitable and sponsorship projects of JTI in Russia, spoke about how the concept of corporate social responsibility works: “At the global level, JTI identifies three main areas of social partnership. But in Russia, we fundamentally focused on two. The first direction is support for the older generation and raising the level of adult literacy. In this direction, we help pensioners and participants of the Great Patriotic War.

Over the past few years, together with public funds and local authorities, we have been conducting specialized programs to help the elderly - "Silver Spring" and "Autumn of Hope". These are large-scale projects that are carried out simultaneously in three Russian regions - Moscow, St. Petersburg and the Lipetsk region - and cover more than 10,000 veterans and pensioners. We used the accumulated experience to launch a new large initiative - the JTI Social Partnership Program. The program is aimed at helping veterans of the Great Patriotic War and is distinguished by its vast geography. Moreover, in both cases, our assistance is not limited to material support. One of the most important tasks of all programs - with the help of holiday concerts create conditions for the active participation of the elderly in social life and help them feel full members of society.

Definition of the concept of "corporate social responsibility of the company"

Definition 1

According to the classical definition of the European Commission, corporate social responsibility (CSR for short) of a company should be understood as a concept that reflects the voluntary decision of business representatives (enterprises, organizations, small firms and transnational corporations) to participate in social development its employees, contributing to the improvement of society and the implementation of measures aimed at protecting the environment. Otherwise, the corporate social responsibility of companies is called the social responsibility of business.

Despite the increased interest in this topic, at present there is no single approach to the definition of the concept of "CSR" in the scientific literature. Let's consider just a few modern approaches to its interpretation.

The corporate social responsibility of a business should be presented as a set of obligations that companies voluntarily assume in terms of issues related to the protection public interest and its further development.

CSR should also be understood as a concept according to which corporate structures, in addition to complying with norms and legality and ensuring the quality of products / services produced, assume additional obligations to personnel, society and the environment. It is based on the focus of business on ensuring the sustainability of its development.

Finally, CSR can be defined as a set of corporate policies and actions related to key stakeholder groups and their values. In itself, it implies not only compliance with the rule of law, but also taking into account the interests of people, communities and the environment.

Remark 1

Thus, some experts consider the social responsibility of corporations, first of all, from an ethical point of view, while others - from the standpoint of legal responsibility.

Russian and foreign approaches to defining the essence of corporate social responsibility

From the point of view of foreign authors, CSR is a voluntary commitment of business to maintain sustainable economic development through work with employees, their families, local communities and society as a whole in order to improve the quality of life through the implementation of actions that are beneficial for both business and society as a whole.

In Russia, the most striking reflection of understanding the essence of corporate social responsibility is the definition put forward by the Russian Managers Association. According to this approach, CSR should be understood as the voluntary contribution of companies to the social, economic, social and ecological development external environment, which, on the one hand, is directly related to the main activities of business organizations, and, on the other hand, exceeds the minimum specified by law.

One way or another, both foreign and Russian authors agree on how companies can show their social responsibility (Figure 1).

Figure 1. Types of socially responsible alternatives. Author24 - online exchange of student papers

Remark 2

Together, the types of socially responsible alternatives presented above form the possibilities for implementing the concept of CSR. The use of their individual elements predetermines the level of organization of social responsibility corporate structures.

Levels of corporate social responsibility of the company

Currently, there are two basic approaches to the hierarchical construction of corporate social responsibility of a company:

• A. Carroll's pyramid (four levels);
• a three-level system typical for Russian practice.

Let's consider them in more detail.

According to Archie Carroll, CSR has a pyramidal structure and consists of four levels of organization, in general view shown in Figure 2.

Economic responsibility is considered the foundation of the pyramid. It is based on the implementation of the basic product-producing functions of the company, which allow the business to meet market needs and make a profit.

The second level of CSR is legal responsibility. It involves not only compliance with existing norms and requirements defined at the legislative level, but also ensuring that the company and its activities comply with public expectations, which are also fixed in state legal norms.

This is followed by ethical responsibility, which requires business to meet societal expectations, which, although not enshrined in the rule of law, are determined by existing generally accepted moral standards.

The pinnacle of CSR is philanthropic responsibility. It is believed that it is she who encourages business to implement actions aimed at supporting and improving public welfare through voluntary participation in the implementation of social programs.

There are other gradations of CSR. So, for example, in Russian practice It is considered in the context of three main levels:

• a basic level of;
• advanced level;
• highest level.

Each of them correlates with certain subjects, and is also determined by voluntary and obligatory components.

The first, formative level of CSR is associated with conscientious performance business with the minimum necessary, most often provided for at the legislative level, requirements and regulations, as well as its direct obligations (for example, the manufacture of high-quality and safe products that meet established standards).

The second level of CSR is more focused on the formation and development of human capital and partnerships within the organization. Its subjects are the employees of the organization themselves.

Finally, the third (highest) level of CSR is predominantly externally oriented. Its subjects are the external environment - the local community and habitat.