Posted On 04/22/2018
Let's take a look at what the COP means the responsibility of the company in practice.
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 and living conditions at work, 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 of 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. Development is of great importance human resources through training programs and training and development programs, as well as providing assistance to workers in critical situations.
External CSR include: sponsorship and corporate charity, promotion of protection environment, interaction with local organizations, willingness to help in crisis situations, responsibility to consumers of goods and services (improving their quality).
CSR is implemented through various types of 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, maintaining internal communications in the organization, the participation of employees in the adoption management decisions etc.
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 held covering upcoming structural changes, measures to professional retraining, employment assistance, are carried out compensation payments employees who have been made redundant, etc.).
The fourth direction - environmental protection and resource saving - is carried out at the initiative of the company in order to reduce the harmful impact on the environment. Consumption programs are being implemented natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of environmentally friendly production process, organization of environmentally friendly transportation, landscaping campaigns and "subbotniks" of the company, 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 groups 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, social support 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 transparency in relation to owners, suppliers, business partners, customers and stakeholders, in the organization of programs by large companies to assist small businesses, in programs to voluntarily restrict the scope of business - for example, the distribution by tobacco companies of a policy of refusing to sell cigarettes to minors, as well as cooperation with authorities government controlled, consumer associations, professional associations and other 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, the requirements for openness in business area. 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 a business development strategy becomes feature 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 a business commitment to contribute to sustainable economic development, labor relations with employees, their families, the local community and society as a whole 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 your own staff allows you not only to avoid staff turnover, but also to attract the best specialists on 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.
The mission of a socially responsible company 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 - voluntary activities carried out by the company to protect nature, develop personnel, create favorable working conditions, support the local community, charitable activities 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 programs of social activity are the voluntariness of their implementation, 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 authorities government controlled; 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 communications 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 investing is investing not only in generating financial returns but also in achieving social goals, usually by investing in companies that act in compliance with ethical standards.
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 from 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 an integral part of corporate governance, and 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 strategic planning and company management.
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 emerged in many companies in recent years.
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 methods for the treatment of 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 objectives.
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 for government regulation may be in the self-interest of enterprises due to the benefits provided by participation in society. In a society that is more prosperous from a social point of view, conditions are more favorable for business activities. In addition, even if the short-term costs of social action are high, they can drive profits in the long run, as consumers, suppliers, and the local community develop a more attractive image of the enterprise.
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 the business has significant human and financial resources, he should have transferred 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 manner, 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 well economic indicators enterprises and badly - their social involvement. As long as society does not develop a procedure for direct accountability of enterprises to it, the latter will not participate in social actions for which they do not consider themselves responsible.
4. Lack of ability to resolve 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 public institutions and charitable organizations.
Charity as a form of social responsibility
Despite all the problems of Russian entrepreneurship, there is still a charitable side in our country.
The concept of "charity" in the conscious aspect has an extremely wide range of action.
This is a moral act, and the moral qualities of a philanthropist, this 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 creation, functioning and development of the spiritual life of society 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 the economic model of society should not be based on pure materialism and utilitarianism, because. 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 performing 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 patronage this case- 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.
ADD A COMMENT
before publication, all comments are considered by the site moderator - spam will not be published
Federal State Budgetary Educational Institution
higher professional education
Moscow State University economics, statistics and informatics" Yaroslavl branch
department 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.
Content:
Introduction ______________________________ ____________________________ 2
- Examples of CSR of Russian and foreign companies.__________________ 3
- What is the corporate social responsibility of business? ___________________________________ _____________________________ 3
Positions of social responsibility _______________ _________ 5
CSR technologies aimed at and influencing the environment, society, personnel ______________________ ____________________________ 8
- CSR experience in Russian and foreign business _____________________ 12
- Royal Dutch/Shell Group (Dutch Experience)___________________14
- 2.2 CSR "vs" social marketing. (Experience of unsuccessful rebranding of British Petroleum Corporation)____________________ _______________16
- 2.3 Involvement of Russian companies in CSR (Non-financial reporting in the financial sector) ______________________ __________________ 18
- Legislative regulation and federal interest in CSR_________20
- (Europe)______________________ ____________________________20
(America)_____________________ ____________________________21
- 3.3 (Russia)______________________ ____________________________22
4. Conclusion: Transformation of CSR Models in Conditions of Economic Instability________________ ______________________________ _____24
4.1 (Experience of Russia: What can be offered in the field of CSR?)___________255. List of sources ____________________ ________________________________27
Introduction
“For many businessmen, the fact that the success of a company in the market largely depends on the volume of its investments in the social sphere of the country is becoming more and more obvious. As practice shows, high corporate social responsibility allows you to create a positive image of the company or enterprise. This, in turn, gives the company certain benefits:
- helps in expanding the client base, strengthening partnerships,
facilitates obtaining loans, simplifies insurance,
makes interaction with state structures more constructive,
provides an opportunity to attract/retain highly qualified specialists in the company's staff,
strengthens the rating positions in the domestic and international markets.”
However, there is another side of the coin. Not all people are insensitive and immoral, not everyone is focused on momentary profit, not everyone supports the neoliberal concept of "business without borders", neglecting ethical and moral principles - there are those few who most often occupy leadership positions who adequately assess their capabilities and opportunities of their corporations, understand that it is in their power to change the world for the better. Of course, large companies are leaders in terms of implementing various social programs. After all, they have great weight in society, significant influence on the market, huge capital, and therefore a lot of opportunities.
It is these influential companies that have embarked on the path of socially responsible business that will be discussed.
- Examples of CSR of Russian and foreign companies.
- What is the corporate social responsibility of business?
Let's start with the history of the origin of this concept. How did the conceptual program of CSR come about?
Some believe that the "hunch" of corporate social responsibility (CSR) came along with the capitalist economic model, i.e. in the 17th century. But only in the 20th century did these sensations begin to take on the shape of a concept.
The theory of CSR was introduced by scientists and researchers, and then began to be tested by pioneer companies that made attempts to apply it in their own business practices. AT different countries However, this process proceeded at different speeds and degrees of adaptation to local conditions. The scenario of the “rooting” of an idea in a particular country largely depended on the position taken by the main stakeholders: the state as a regulator, society represented by the most active organizations, and members of the business community.
Schematically, some of the milestones that influenced the "new" history of the development of the idea can be depicted as follows.
N 1950s–60s: the emergence of individual scientific papers and studies in the field of economics, which dealt with the new model of the company and its new role in the world.
N 1970s–80s: speeches by public groups criticizing the decisions and actions of companies in different countries of the world, "consumer riots", the development of ideas of social partnership in labor relations, the activation of the trade union movement.
N 1990s: acceleration of globalization processes, information technology revolution, "wave" of environmental reporting, a new model of stakeholders (AA1000) has been developed.
N 2000s: promoting the idea of sustainable development, the emergence of the GRI reporting system.
The new concept came to Russia at a time when the rules for the coexistence of different sectors of society were once again changing:
“The discussion about CSR reflects the situation when business turned out to be “extreme” in the dispute about the fairness of the arrangement of mechanisms for creating public goods and ... the fairness of the principles of their redistribution ... The issue of CSR in Russia is primarily related to the inefficiency of state regulatory mechanisms and the lack of civilized mechanisms of public pressure both business and government. (Report on social investment in Russia, Association of Managers, 2004)
Thus, speaking in general terms, CSR is a company's voluntary contribution to the development of the state and societies, its vigorous activity in the economic, social and environmental spheres.
Conclusion:
Business Social Responsibility- responsibility of business entities for compliance with the norms and rules that are implicitly defined or not defined by legislation (in the field of ethics, ecology, mercy, philanthropy, compassion, etc.), affecting the quality of life of individual social groups and society as a whole.
Responsibility comes as a result of ignoring or insufficient attention of business entities to the requirements and demands of society and is manifested in a slowdown in the reproduction of labor resources in the territories that are the resource base for this type of business.
Business Social Responsibility (SSR) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the company's core business and going beyond the legal minimum.
Unfortunately, this definition is rather ideal, and cannot be fully translated into reality, if only because it is simply impossible to calculate all the consequences of one decision. But social responsibility is not a rule, but an ethical principle that should be involved in the decision-making process. The obligation here is internal, to oneself, and is based on moral norms and values acquired in the process of socialization.
- Positions of social responsibility
- production of the required volume of products or services corresponding to accepted standards and quality requirements;
compliance with business rules;
ensuring the safety of all employees;
creation of new jobs, their reinforcement with social guarantees;
support of motivation for staff development;
environmental Protection;
promotion of the preservation of the cultural and historical heritage of the country;
assistance to authorities in the development of the economy, social sphere of the regions where the company's branches are located;
financing of social programs.
In addition, it is worth noting that business CSR is not an isolated theory. It complements an interconnected network of socially relevant theories and concepts, such as:
- social and environmental audit;
- theory of stakeholders;
- corporate ethics;
- strategic philanthropy;
- corporate governance.
There are several approaches to defining CSR in business:
1) Any actions within the framework of legal legality are considered socially responsible - "There is no place for ethics in business." Thus, Nancy Ranken in her work "Morals and Business" puts forward the thesis that a businessman cannot be considered as a moral subject, since any businessman is concerned with the problems of survival, growth and profit and is not capable of altruistic actions. Thus, she rejects the so-called "harmony thesis", according to which everything that is really useful for business is morally correct. Supporters of this position are convinced that business plays an exclusively economic role in society, and the manager's duty is to provide shareholders with the highest returns on their investments through the production of competitive goods and services.
At the same time, they believe that they do not bear any special ethical obligations and responsibility for preventing someone's harm or for promoting certain goods and services, and not others. They don't see any need to break the law to prevent hurting anyone. From the point of view of supporters of this position, the responsibility of the entrepreneur is identified with legal liability, i.e. any action within the framework of legal legality is considered socially responsible.
2) Another position can be characterized by the motto: "Maximum profit is the only duty of business." Supporters of this position argue that they can break the law in order to pursue someone's benefit, such as making a profit.
In the five years from 1981 to 1985, every two of the ten largest American corporations were involved in at least one illegal operation, according to research conducted by scientists at the University of Washington. This is indirectly confirmed by the following facts. Between 1976 and 1986 arrests for fraud among managers increased by 75%, for embezzlement by 26%. business owners. He is responsible directly to his employers, and his responsibility is to conduct business in accordance with their wishes. The wishes of employers, in general, come down to the requirement to make as much money as possible, adapting to the embodied in laws and ethical traditions basic norms of society. Based on these positions, managers decide on their ethical responsibility to look after the interests of the owners, and it is this, and not the responsibility for preventing harm to someone or for promoting socially oriented goods and services, that determines the boundaries of their ethical responsibility. Thus, supporters of this direction reduce social responsibility to professional responsibility, which is dictated by the norms of interaction between a professional and an employer. Any actions within the framework of these norms are considered socially responsible.
3) Proponents of the third position admit that there is a place in business for social responsibility, but understand it as a tool or condition that managers use to achieve the goals of the corporation in the economy. Social responsibility must lead to success and maintain success. And if it does not stand this test now or sometime in the future, then it can be discarded for pragmatic reasons. Thus, the supporters of this direction recognize that it is possible to speak about the specific social responsibility of entrepreneurs not only within the framework of legal or professional responsibility, but also in a broader aspect. But this is possible only if this activity leads to success. If this is not the case, then social responsibility is not useful, so it must be abandoned. It's kind of economic responsibility.
4) The fourth position represents a socially responsible organization that considers itself morally responsible both to the people who work in it and to everyone who is influenced by its activities. The responsibility of the company is governed by moral and ethical standards. The problem of achieving and combining the interests of all participants in the "life activity" of the organization is put in the center. it moral and ethical responsibility.
- CSR technologies aimed at and influencing the environment, society, personnel
At a primitive level, a company might, for example, introduce restrictions on the use of paper for printers (global goal: save forests), use paper cups for water in offices rather than plastic ones (global goal: save the planet from non-recyclable plastic), install waste bins with separate compartments for various types of waste (global goal: recycling and further use of recycled materials). At the macro level (global, interregional), corporations can influence various spheres of the life of societies by investing in:
- charity: support for the poorest segments of the population and local organizations in Africa and the Third World, animal protection;
health care: money transfers in favor of patients with various diseases, in support of healthy lifestyle campaigns and the rejection of drugs. Companies invest in the construction of hospitals and specialized health centers, etc.
education: educational activities affecting various spheres of life (from educational programs in the field of HIV / AIDS, ending with education in the field of fundamental human rights and freedoms, retraining of workers, etc.)
The first level, lower, basic, is an obligatory component of social responsibility - this is compliance with laws (tax legislation, labor and civil codes). If the legislation is not observed, then there can be no talk of any social responsibility - thus, the entrepreneur violates the obligations established for his activities initially.
The second and third levels refer to the voluntary component of social responsibility. These two stages differ in the motives for the implementation of socially responsible behavior. The second level is the implementation of socially responsible behavior for the sake of economic gain. The economic benefit can be to improve the image of the organization for consumers of its products and for its employees, increase investment attractiveness, create more favorable conditions for the existence and development of the company on the part of the authorities or society.
The third level covers those types of socially responsible behavior that are not aimed at obtaining economic benefits. This is a higher level of awareness of the position and role of the organization in society. Such actions may bring economic profit, but this is not their goal. Helping socially vulnerable groups of the population, transferring donations often turn out to be hushed up actions, since the media cannot publish information about such actions for free (under the law on hidden advertising), and according to the law, the money spent is not always exempt from taxes.
With regard to interest groups and the impact of CSR technologies on them, we can classify this data in terms of business benefits:
- Staff
- The CSR program can be aimed at recruiting and retaining staff, in particular in the competitive market of university graduates. Potential employees often ask during an interview about a firm's CSR policy, and having a comprehensive policy can be advantageous. In addition, CSR can help improve the perception of a company among its staff, especially when staff can participate through payroll, fundraising activities, or social work in the local community.
- Management of risks
- Risk management is central to many corporate strategies. A reputation that has taken decades to build can be destroyed in a matter of hours by incidents such as corruption scandals or environmental disasters. These events may also attract unwanted attention from the courts, governments and the media. Creating your own culture of "good behavior" in a corporation can minimize these risks.
- Product brand differentiation
- In crowded markets, companies strive to create a unique selling proposition that, in the minds of consumers, sets them apart from competitors. CSR can play a role in building consumer loyalty based on distinctive ethical values. Several major brands such as the Co-operative Group, the Body Shop and American Apparel are built on ethical values. Business service organizations can also benefit from building a reputation for integrity and best practice.
- Work license
- Corporations seek to avoid interference in their activities through taxation and regulation (GOSTs, SNiPs, etc.). By taking consistent voluntary action, they can convince governments and the wider public that they take health and safety, biodiversity, and the environment in general seriously, and thus avoid intervening in the company's internal affairs. This factor also applies to firms seeking to justify flashy profits and high boardroom salaries. Companies operating overseas can be reassured that they are welcomed by being conscientious corporate citizens with regard to labor standards and environmental impact.
- CSR experience in Russian and foreign business.
On January 31st, 1999, United Nations Secretary General Kofi Annan addressed the World Economic Forum in Davos (Switzerland) in an attempt to humanize the process of globalization. In his address, he called on world business leaders to unite and sign an Agreement with society based on universal human and environmental principles. “Let's combine the energy of markets with the power of universal ideals. Let us reconcile the creative forces of private enterprise with the needs of the disadvantaged and the demands of future generations” (Annan, January 31, 1998, 5). “What we need is an Agreement on a global scale that will strengthen the new world economy. I ask that business leaders unite, support and sign on to a set of core values in the areas of human rights, labor standards and environmental regulations” (Annan, January 31, 1999, 4). This appeal was within the framework of the policy that he began shortly after taking office. He supported a change in the approach of the United Nations, recognizing the need to build partnerships with governments, businesses and non-governmental organizations to reduce poverty and ensure the sustainable development of mankind.
The UN has revised its relationship with business, which was due to the emergence of certain social, political and economic trends. This was in line with the developments that took place in the 1990s, when the world began to see significant changes in patterns of trade, development and use of natural resources. Much of this change has been driven by the evolving forces of globalization, which is making the world more and more interconnected and interdependent, as communication technology has shortened distances and enabled the diffusion of knowledge-intensive capital. There has been a significant increase in international trade and foreign direct investment to liberalize markets. As a result, globalization has created unprecedented opportunities for existing and developing economies. Kofi Annan, however, warned of the fragility of globalization. While only a few economies develop sustainably, others continue to be marginalized, resulting in an unequal distribution of wealth. Meanwhile, the ability of states to fulfill their traditional role in dealing with social issues such as human rights and environmental protection has diminished in sound ways. Finally, the depletion of natural resources to non-renewable levels continues.
Annan's initiative aims to bring together firms and business organizations, non-governmental organizations, the UN and other international structures. The challenge to this so-called "tripartism" - leading to continued discussion between governments, companies and civil society (which includes the UN as a non-governmental organization) - is to find ways to make free and open system market sustainable and social. World Agreement established a list of nine general norms for responsible corporate conduct.
On July 26th, 2000, the UN organized a conference on these nine global norms, which was attended by many of the largest multinational companies. The surprise was the participation of a large number of companies from Europe, engaged in the sector of the processing industry, like the Royal Dutch/Shell Group. Many of these companies have agreed to support the Worldwide Agreement - which currently has over 1,300 corporate signatories. In their activities, they underpin their corporate social responsibility (CSR) by their active involvement in global social investment, community engagement, adaptation to social and environmental conditions and the recognition of social capital.
The policy of the UN stimulated further growth of interest in such approaches in Europe. Since 2000, the UK has appointed a Minister responsible for work that encourages CSR initiatives; six European governments have required pension funds to consider social practices when making investment decisions.
In 2001 the European Commission published a so-called advisory green paper entitled “Supporting a European Framework for Corporate Social Responsibility”. The purpose of this document is to start a broader debate on how the European Union could support and promote the development of the concept of corporate social responsibility at the European and international level. This new structure should be based on European values such as democratic participation and social cohesion based on open market economy. Values, as they say, must be translated into action. According to Vogel (2005, 8) some European companies have indeed taken some action. “ In many areas, European companies are now more engaged in CSR than their American competitors. European firms, more willingly than US firms, have signed up to the UN's global agreement.” However, in order to force companies to fulfill their CSR obligations, it was urgently required to adopt the relevant documents. The publication of standards of conduct in annual reports is not the same as the actual implementation of CSR in a specific company practice.
2.1 Royal Dutch/Shell Group (Dutch experience)
The Royal Dutch/Shell Group was among the first to subscribe to the principles of the World Covenant. Approximately 25 years ago, the company adopted the Shell General Business Principles. These principles were based on three fundamental values: honesty, integrity and respect for people and were supposed to strengthen all aspects of corporate behavior. These principles were not questioned until the Brent Spar conflict in 1995. Since then, harsh criticism of their ineffectiveness has forced Shell to develop a list of social responsibilities, an integrated view of the company's role in its impact on society and an understanding of the role that the company plays in society, in addition to benefiting only financial investors.
The previous CEO of Shell, Moody-Stuart (1998-2001), explained in the 1999 annual report why the company began to adopt the concept of CSR: well-being of the planet and its inhabitants”. This call should lead to a sustainable balance between people (social welfare), the planet (environmental quality) and profit (economic prosperity). “New in 2005 is the release of our golden rules, which emphasize compliance with law and company procedures, respect for our neighbors and requiring intervention in dangerous situations. Three simple, easy-to-remember rules designed to improve understanding and personal responsibility” (Shell 2005 annual report).
The international discussion about CSR and the role that Shell has begun to play within this discussion has inspired the Dutch government to turn to its main advisory body for national
etc.................
Corporate Social Responsibility (CSR) Corporate Social Responsibility (CSR) ethical business behavior towards the human community is no longer something exotic for Russian business circles. An increasing number of companies in Russia are realizing that their commercial activities directly affect the society in which they live, and future business success is closely linked to key societal values. The implementation of corporate social responsibility policy is recognized as a factor that increases the profitability of companies and brand value. 2 Social project"Beer Watch"
Philosophy of Baltika The philosophy of the Company is based on the principle “We care about society”. Baltika contributes to the development of society and the preservation of the environment through the introduction of business practices based on the principles of corporate social responsibility (CSR). 3 Social project "Beer Watch"
CSR policy Personnel and human rights Labor protection Ecology Marketing communications Interaction with local communities Business ethics The implementation of CSR principles at Baltika is carried out systematically and covers all areas of activity: from saving resources to developing a culture of responsible consumption 4 Corporate social responsibility
Trend QUALITY Participation in exhibitions, competitions, festivals and conferences at various levels dedicated to quality. Creation of own agricultural project. The main idea is to control the quality of raw materials for manufactured products. Modern systems quality management system implemented in the company. Hotline 8 Social project "Beer Watch"
Trend SOCIAL RESPONSIBILITY Code of Commercial Communications Collective labor contract Charity Payment of taxes Responsible consumption projects Work with local communities Development of drinking culture Support for social projects of partners 9 Social project "Beer Watch"
Corporate Social Responsibility [CSR] is an important element of corporate communications. The liberal, market-based system does not currently provide the happiness, comfort, and necessary security of 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 professionals around the world, the concept of CSR has become widespread as a new technology to justify the commercial and production activities of companies whose ultimate goal is still to maximize profits. 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 company 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 value economic value and enhancing national competitiveness for the benefit 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, as part of the strategic planning and management of companies.
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 growth in 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 is a fairly large number of definitions of corporate social responsibility. Let's try to derive 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 refusal of 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 term.
Company Stakeholder Orientation
Some constancy in this activity, its inclusion in the strategy and policy of the company.
CSR is an integral part of the corporate governance of a modern company. ^ CSR is an intangible asset of a company.
The practice of the largest companies in Russian market shows that its importance for business is difficult to overestimate. 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, is to strengthen the corporate image, which 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.
Recently, there has been 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.
Thirdly, 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. Three important factors in future profitability and value potential can be ignored or underestimated in standard securities analysis:
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 sustainable social system in the long run 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 individual characteristics corporate culture, an integral part of which is corporate social responsibility, its in-depth 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. Ensuring the systematic management of the company's social activities is possible if there is a package of documents and materials that 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:
FROM 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 of activity.
^ 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 designing 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.
The corporate social policy of the company in practical terms unfolds at least at 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 federal stakeholders (public authorities, investors, including foreign, business media, etc.) about the company's social activity 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. Micro level 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 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 a special type of 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 of the organization and reflects the specifics of the relationship and interaction of the company with all stakeholders(stakeholders) and the environment. Some degree of corporate citizenship is evident in all types of company relationships with stakeholders and the environment. Corporate citizenship is the management of social relations within a 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 by 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 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 programs for the development of human capital, health and safety, 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 "sustainable development" programs in many countries of the world, the leading part of companies develops and implements their own corporate "sustainable development" plans. 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 goal 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 provide a return on assets for a long time that satisfies minimum requirements shareholders in relation to 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 the economic position of its stakeholders, as well as on local, national and global economic systems.
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 a company’s activities, as well as the goods and services it produces, on 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 institutional development of CSR as a global type of social policy was facilitated by the following external factors:
^ 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 throughout the entire production chain and economic activity 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 informing stakeholders about social, environmental, production and financial results company work. 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
Industry affiliation of the company | Number of companies | Number of reports |
|||
Oil and gas | |||||
Power industry | |||||
Metallurgical and mining | |||||
Thematic report (for example, "Environmental Report" - Western Timber Company). Corporate social report (unverified/verified, for example, EuroChem's corporate social report). Sustainability Report (Unverified/Verified). The corporate social report allows the company not only to present information about its corporate policy in a consolidated form, but also to bring it to their target audiences. In addition, its own corporate social report gives the company significant image and managerial advantages: Strengthening the company's reputation as a socially responsible corporate citizen in the international and Russian business community. Additional external and internal multi-aspect professional assessment of the company's social activity. Potentially reducing the amount of control by supervisory authorities. Growth of the company's intangible assets (primarily strategic investments in the corporate brand). An additional opportunity to positively influence potential investors. Independent news stories. The possibility of targeted information impact on "hard-to-reach" target audiences (representatives government agencies authorities, public organizations, leaders and owners of public organizations, leaders and owners large companies). Optimization of the management of the company's social activity through the accumulation and complex analysis information about all aspects of social activity. World practice social reporting implies independent validation of the procedure and content of the corporate social report means that: - firstly, collection and analysis of information on the company's social activities is carried out in accordance with one of the recognized international standards(GRI - Global Reporting Initiative, Accountability 1,000, etc.); - Secondly, the content of the social report and related working documents undergo an independent professional examination for compliance with the requirements of international standards; - third, the content of the social report is communicated to the key target audiences – stakeholders. Thus, the corporate social report becomes an authoritative document demonstrating the goals, objectives and results of the company's social activities. The expanding practice of corporate social reporting has acquired an institutional shell in the form of international and national standards for non-financial reporting. Most Russian companies are guided by the GRI and AA 1000 reporting standards. GRI was created in 1997 by The Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Environmental Program (UNEP) to improve the quality, rigor and usefulness of reporting in areas of sustainable development. The initiative was supported and actively participated by representatives of business, non-profit advocacy groups of organizations specializing in the field of accounting, trade unions, investors and many other groups and organizations. The Global Reporting Initiative (GRI) is a long-term multi-stakeholder international initiative. Its goal is to develop and disseminate Guidelines for Reporting Sustainability, applicable worldwide. The recommendations are intended for voluntary use by organizations when reporting on the economic, environmental and social impact of their activities, as well as the goods and services they produce, on the environment2. The recommendations are intended to help reporting organizations analyze and communicate to stakeholders about their contribution to the achievement of the sustainable development goals. The GRI reporting system is intended to be used as a generally accepted reporting system for an organization's economic, environmental and social performance. GRI includes a detailed description of the indicators considered in the report (see Table 17.2). The system is designed to be used by organizations of all sizes, industries and locations. It takes into account the characteristics of a wide range of organizations - from small enterprises to diversified companies operating on a global scale. The GRI reporting system includes both general and industry-specific materials that a wide range of stakeholders around the world have recognized as universally applicable to reporting on an organization's sustainability performance. GRI is the basis for reporting on the economic, environmental and social performance of an organization in accordance with the following principles (Fig. 17.1): Outline the principles of reporting and describe in detail the content of sustainability reports; Help organizations to create a balanced and adequate view of their economic, environmental and social performance; Contribute to the comparability of sustainability reports of various organizations, including when carrying out activities in geographical areas remote from each other; Maintain systems of benchmarks and assessments of sustainability indicators established by industry codes, standards and voluntary initiatives; Serves as a tool for interaction with stakeholders. Finally, the principle of report verifiability is linked to several other principles such as comparability, accuracy, neutrality and completeness. This principle is intended to ensure that the process of preparing the report and the information presented in it meet the standards of quality, reliability and other similar expectations. The AA1000 standard with more stringent methodological limits is also common. The AA1000 standard is a generally applicable standard for evaluating an organization's sustainability performance reporting, and for evaluating its underlying processes, systems, and competencies. The standard provides insight into the key elements of the verification process. The Institute of Social and Ethical Accountability (AccountAbility) is a leading international institution in the field of improving corporate reporting for sustainable development. The Institute's AA1000 series provides organizations with effective reporting management and quality assurance tools and standards. "AccountAbility" conducts up-to-date Scientific research, on the basis of which he forms public policy, is engaged in professional training and verification of specialists. The Institute uses an innovative open management model that involves the participation of collective and individual members, which include representatives of business, public organizations and government agencies from around the world. The AA 1000 verification standard is intended primarily for use by verification organizations. It gives an idea of how to organize and carry out the work entrusted to them to check and verify the report. In addition, the AA1000 Verification Standard is designed to: assist the reporting entity in assessing, planning, describing and overseeing report verification work (including internal verification), and assist the board of directors or board of directors in overseeing the disclosure of non-financial information; provide an opportunity for interested parties to familiarize themselves with the results of verification and related reports and evaluate their quality; assist standard setters and policy makers in the development of non-government voluntary standards, as well as in the development of voluntary and mandatory aspects of organizational reporting, in particular reporting requirements and verification of reports; help professionals in the field of professional development and training improve their skills in the field of verification and reporting in general,
^ Rice. 17.1. GRI reporting principles The main characteristics of the AA1000 standard: 1) covers the entire range of performance indicators of the organization, i.e. indicators of sustainability, 2) evaluates the completeness of the organization's understanding of its own performance indicators and its impact on the external environment, and also takes into account the opinions of interested parties about this; 3) highlights the materiality of the content of the reporting to stakeholders and the accuracy of the information disclosed, and draws attention to the organization's policies and compliance with mandatory standards; 4) lays the groundwork for public statements of compliance that will increase the credibility of published sustainability reports; 5) evaluates the ability of the organization to respond to the requests of interested parties and, thereby, considers reporting as part of an ongoing interaction with them; 6) takes into account not only the current state of affairs, but also a possible change in the situation, i.e. not only how the organization implements the stated policy and achieves its goals, but also how it is able to meet future standards and expectations; 7) supports and integrates various approaches to quality verification that involve multiple verification organizations, approaches and standards, including ensuring compliance with the "Recommendations for Reporting Sustainability" proposed by the Global Reporting Initiative Sustainability Reporting Guidelines; 8) applicable to organizations of various types and sizes, can be used by verification organizations in different geographical, cultural and social conditions; 9) require the verifier to demonstrate its competence and provide information on the nature of the relationship with the reporting entity (i.e., the client). Organizations using any part of the AA1000 Series, including the AA1000 Verification Standard, undertake to take into account the interests of all parties, i.e. organizations undertake: a) identify and study their social, environmental and economic impacts and related performance indicators, as well as the opinion of interested parties on this; b) take into account the requests and needs of interested parties and respond appropriately to them in the policies and practices of the organization; c) provide interested parties with a report on their decisions, actions and their consequences. The Chamber of Commerce and Industry of Russia (CCI RF) has developed a draft of the first domestic standard in the field of social reporting. The standard assumes the presence in the company's social report of an introductory part ( general provisions) and seven thematic sections. The standard has been prepared taking into account the basic principles of the international standards for corporate social reporting AA1000, developed by the British Institute for Social and Ethical Accountability, and the Standard, called the "Guidelines for reporting on sustainable development", developed as part of the Global Reporting Initiative. In addition, the Standard of the Chamber of Commerce and Industry of the Russian Federation takes into account those requirements that, in modern conditions are presented to Russian business in terms of its social responsibility of behavior on the part of the state and society. Separately, it should be noted the framework documents in the field of social responsibility - the Social Charter Russian business(RSPP) and Memorandum on the principles of CSR (Association of Managers of Russia). Compliance with social reporting standards in the process of preparing a non-financial report is confirmed by an independent verification procedure, which is voluntary. Verification is a method that, using a number of specific principles and approaches, allows you to evaluate the quality of the materials prepared by the organization, for example, its reports, as well as the systems, processes and level of competence in the organization that ensure the effectiveness of its work. Verification implies that the results of such an assessment will be open to the general public, which will serve as a guarantee for the recipients of the report of its authenticity. There are the following benefits of social report verification: An independent assessment of the content of the report as an official corporate document - the growth of readers' confidence in the report. Image support of the brand of the verifier company gives additional weight to the report. Additional options for positioning the report in the information space. ^ Technology for compiling a corporate social report One of the key stages of corporate social activity is the preparation and publication of a social report - open document, which contains data regarding the results of the company's activities in the field of ecology, charity, labor relations, participation in the development of regions, etc. A company usually has clearly defined, strict deadlines for preparing a corporate social report. Therefore, a systematic approach to managing the social reporting process should be considered as the basic principle of working on a document. An important place here is occupied by strategic and operational planning of all these stages of the implementation of the corporate social reporting process, which allows for optimal management of financial, intellectual, organizational and administrative resources. The essence of social reporting is not to get a beautiful weighty book as a result, but to integrate the principles of social reporting into the corporate governance system. Therefore, the terms during which the preparation of a social report takes place are quite long - from three months to a year. Social reporting is an ongoing process rooted in the management system. But in reality, a company usually has clearly defined, tight deadlines for preparing a corporate social report. Many companies that are just planning to start the social reporting process for the first time spend as much time on this as they do on the development of a booklet. It can be difficult for consultants specializing in the field of social reporting to convince their clients of the incorrectness of this approach and they have to show miracles of ability to work in order to meet extremely tight deadlines. And here a systematic approach to managing the process of social reporting should be considered as the basic principle of working on a document. An important place in this case is occupied by strategic and operational planning of the stages of implementation of the corporate social reporting process, which allows for optimal management of financial, intellectual, organizational and administrative resources. Let's try to divide the whole process into stages. At the preparatory stage, organizational actions are taken that are necessary to launch the process of social reporting. Primarily, detailed terms of reference are drawn up and approved for the preparation of a social report and a detailed calendar plan that provides effective time management for the process of preparing a social report. The task clearly indicates key goals, tasks, vision of future results and deadlines, a draft preliminary table of contents of the social report is given. If a company is planning the first release of a social report, it is recommended to see what these documents issued by other companies look like, this will help at least approximately estimate the amount of work. At the same time, the study of best practices in the field of social reporting is a necessary element of the preparatory stage. To compare the content of social reporting of selected financial institutions, it is recommended to use the information packages of GRI, AMP, RSPP, RF CCI, etc. Additionally, an independent verifier of the corporate social report is selected. It is desirable that already at the very beginning of the social reporting process, the company has a specialist or a group of specialists responsible for coordinating the process. working group and for corporate social responsibility (CSR) is formed from among the company's managers and external experts. The group is formed to oversee the process of preparing a corporate social report and the gradual implementation of the principles of social reporting with a focus on international standards. The group discusses and accepts for further process the data and materials that are planned to be placed in the social report. Many international social reporting standards strongly recommend the creation of such a group to ensure the continuity of the social reporting process. A social report is not the business of one or two departments and working group on CSR, but a process that concerns most managers and employees. A good start to implementing social reporting in a company is to seminar (business game) on the topic of CSR with the working group and representatives of the company's management. The purpose of the seminar is to build a symbolic field of corporate social responsibility in the minds of the participants of the event and to formulate the key thematic areas of the company's corporate social policy. A successful corporate seminar will serve as a guarantee that in the future all leading departments and departments will be open and ready to cooperate when contacting them for information required for the preparation of a social report. The next stage is research. During this period, qualitative and quantitative data are collected for the preparation of the company's social report. Requests for the provision of qualitative and quantitative data are formed with a focus on indicators of social reporting of international standards. Therefore, at the beginning of this stage, it is recommended to study the content of the standards and indicators indicated in the social report in as much detail as possible. During this stage, the development and implementation of formalized tools for collecting and accumulating qualitative and quantitative information according to the methodology of international standards is carried out. The main data collection tools are: Standardized forms and questionnaires for obtaining primary economic data (internal corporate statistics and key economic indicators). Questionnaires for obtaining primary qualitative indicators of the company's social activities (cases, events, activities, one-time promotions, etc.). Guides of semi-formalized interviews with representatives of top management and employees of the company, focused on obtaining opinions, evaluations of results and prospects for the development of the company's social activities. Questionnaires for conducting regular surveys of company employees on CSR topics (the frequency of surveys is at least twice a year). Further, a generalization and analysis of the indicators necessary for placement in the text of the company's non-financial report is carried out. For this, a wide variety of quantitative and qualitative analysis methods are used. Writing the text of the report is a separate stage of the social reporting process. The quality of the text of a social report depends not only on the creative abilities of the authors, but on the completeness of the information collected and the quality of its analysis. It is recommended to involve employees and heads of services and departments of the company who are experts in the relevant field in preparing the text of the report - this allows you to avoid factual errors and inaccuracies in the text. First, a detailed table of contents (synopsis) of the corporate social report is developed, corrected and approved. After that, the text of the report is actually written and approved. It is recommended that the draft working text of the report be submitted for discussion by the working group on CSR, and each chapter be submitted for approval to departments competent in a particular area from finance and production to ecology, charity, social investment. In parallel with this, it is advisable to hold meetings with stakeholders to discuss the preliminary results of social reporting. Prepress and publication completes the report preparation phase. It is recommended to pay no less attention to the design of a social report than to its content - high-quality packaging will increase interest in the content of the document. In parallel with the collection of statistical and text information about the company, it is advisable to form a library of illustrations that will saturate the report with high-quality visual information. When developing a design layout for a social report, you need to understand that a social report is a serious content document, where creativity should not go against the perception of the content. After the text of the report has been approved, it is recommended to carry out high-quality literary editing and proofreading - a professional approach when working with the text of the social report indicates the seriousness of the company's intentions in the field of non-financial reporting and avoids typos and oddities. The dissemination of the report and the process of its independent verification are separate stages of work, which we will discuss in more detail in future publications. It is better to simultaneously publish the report in electronic and printed form. When laying out the report, actively use the possibilities of graphic design, drawings and photographs. It is advisable to translate the report into English to inform foreign partners of investors and NGOs. Conduct an internal information work to communicate the content of the report to management and staff. ^ Interaction with stakeholders An important stage in the preparation of a social report is dialogues and consultations with stakeholders for whom information about the company's social performance may be significant. 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. Parties concerned (stakeholders) these are individuals, organizations or communities that are directly related to the activities of the company or are indirectly related to its activities. There are a number of formats, standards, and codes that organizations can choose to govern their stakeholder engagement process. The purpose of these standards is to improve an organization's ability to achieve sustainable development. These include the GRI Sustainability Reporting Guidelines (concerning reporting rules and indicators), SA8000 (concerning certification of enterprises in the field of labor relations), the AA1000 series of documents (concerning the systematic preparation of social reports based on dialogue with stakeholders and the EFQM quality management model. national level various organizations issued their guidelines and standards relating to corporate social responsibility. There are also a number of useful resources developed by organizations such as the World Business Council for Sustainable Development, Business for Social Responsibility, Corporate Social Responsibility in Europe, Future 500 Initiative, British Environment Council, South African - "Calabash Project", "Brazilian Institute of Ethics", Indian "Development Alternatives Group" and "International Association of Public Participation". When identifying stakeholder groups as a priority audience, it is recommended to take into account: The level of responsibility in making decisions that affect the activities of the organization. The degree of influence on the company's activities. The degree of closeness to the company. Level of representativeness, reflection of the interests and composition of a given social group. The need for additional information about the work of the company. An important component of the social reporting process is the involvement stakeholders in a communication exchange. The form of involving stakeholders in the dialogue can be different: round tables, group discussions, questionnaires, expert interviews, newsletters. The GRI standards provide for a wide range of stakeholder consultation formats. Typically, dialogues with stakeholders are free discussions in the context of the topic of corporate social responsibility. Interaction with stakeholders is an integral element of the social reporting process, ensuring the exchange of information between the company and its target audiences. When organizing interaction with stakeholders, it is recommended to pay attention to the following aspects: Preliminary analytical work should be carried out to identify priority stakeholder groups. Within the framework of one session of social reporting, it is impossible to cover all interested groups. It is necessary to inform potential stakeholders about the goals and procedure for interaction in the context of CSR. If possible, before the interaction, the stakeholders should be provided with the fullest possible information about the organization and its social activities. It is necessary to prepare a guide for communication with stakeholders in advance. It is necessary to form an electronic database of stakeholders with contact details and characteristics of involvement in the dialogue. Interaction with stakeholders can be considered as an informational occasion (especially if it is a round table dialogue). It is important to record all interactions with stakeholders on photos and audio and summarize in the form of brief reports and analytical notes. In the future, this will help with independent verification and preparation of a social report. Dialogues with stakeholders can be considered as part of PR communication aimed at establishing contacts with selected target groups. Fixing the course of the meeting on audio and photo. Preparation of materials for informing stakeholders at the second meeting following the results of the first. Internal evaluation of the results of dialogues with stakeholders. Availability of an independent meeting moderator. The number of participants is limited to no more than 20-25 people. Organization feedback directly at the event - questioning. Proper organization of space - the format of the "round table". When organizing interaction with stakeholders, the emerging communication risks should be taken into account, the main of which are: Incorrect identification of stakeholders. Wrong choice of form of stakeholder involvement. Lack of understanding of the purpose and format of the event. Sharp remarks that company representatives are not ready for. Problems of attendance at the dialogue. Unpreparedness of company representatives and stakeholders. Lack of interest from stakeholders. Stakeholder involvement is fragmented. In general, the effectiveness of interaction with stakeholders can be assessed in the context of several aspects: firstly, in terms of providing information to stakeholders for making decisions and actions that affect both the company and society as a whole; secondly, from the standpoint of the ability to pool resources (knowledge, personnel, money and technology) for joint problem solving; thirdly, dialogues with stakeholders contribute to more equitable and sustainable development by providing an opportunity to be heard by those who have the right to it; Fourth, working with stakeholders allows you to better understand stakeholders and economic conditions, including the market situation, as well as manage risk and reputation more effectively. More detailed descriptions of stakeholder engagement can be found in the Social Reporting Standards and practical guide on Organization of Interaction with Stakeholders”, issued by the UN and AccountAbility. This manual has been developed for use both within organizations as a whole and for the implementation of individual projects or processes. The company can customize it to its individual needs, arising from the specifics of the project or the needs of the organization, based on documents and materials posted on the www. accountability. org. uk, you can also make changes. The global practice of social reporting implies independent validation of the procedure and content of a corporate social report. |
Today, an increasing number of enterprises, organizations, scientists, practitioners and simply curious people are interested in issues of corporate social responsibility (CSR), or, as it is called in another way, corporate responsibility, taking into account corporate ethics, corporate citizenship, sustainable development, responsible business, etc.
What is CSR and what is its essence?
Let's try to figure it out.
CSR is, firstly, the fulfillment by organizations of social obligations prescribed by law, and the readiness to strictly bear the corresponding mandatory costs.
Secondly, CSR is the readiness to voluntarily bear unnecessary expenses for social needs in excess of the limits established by tax, labor, environmental and other legislation, based not on the requirements of the law, but on moral and ethical grounds.
In general, CSR assumes:
- production of sufficient quantities of products and services, the quality of which meets all mandatory standards, while complying with all legal requirements for doing business;
- observance of the right of workers to safe work under certain social guarantees including the creation of new jobs;
- assistance in improving the qualifications and skills of personnel;
- protecting the environment and saving irreplaceable resources;
- protection of cultural heritage;
- support for the efforts of the authorities in the development of the territory where the organization is located, assistance to local institutions of the social sphere;
- assistance to low-income families, the disabled, orphans and lonely elderly;
- compliance with generally accepted legal and ethical business standards.
Today, there are many definitions of the concept of "social responsibility of business" and "corporate social responsibility":
Corporate Social Responsibility- maximizing the advantages of the company and minimizing the disadvantages that affect both business participants and society as a whole.
Social responsibility differs from legal responsibility and is seen as a voluntary response of an organization to the social problems of its employees, residents of a city, region, country, world.
Social responsibility means the ability of an organization or enterprise to assess the consequences of its activities for the sustainable social development of society. Social responsibility is a broad concept that also covers such issues as ecology, social justice, and equality. Organizations are required to show responsibility in three areas - finance, the impact of their activities on society and the environment, and the impact on the environment. This applies not only to business, but also to government, public and voluntary organizations.
Business Social Responsibility- the concept according to which business, in addition to complying with laws and producing a quality product / service, voluntarily assumes additional obligations to society.
Social responsibility represents at its core a philosophy or image of the relationship between business and society, and for its implementation and sustainability over a long period of time, this relationship requires leadership.
Social responsibility of business:
1) a set of policies and actions related to key stakeholders, values and fulfilling the requirements of legality, as well as taking into account the interests of people, communities and the environment;
2) business focus on sustainable development .
Corporate social responsibility is a tool with which it is possible to influence society, ensuring sustainable development.
Corporate social responsibility of business- this 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.
Corporate Social Responsibility is a serious attempt to solve social problems caused in whole or in part by the actions of a corporation.
Corporate Social Responsibility means the specific obligations of a company and the resulting actions of commercial organizations in relation to their communities of need, defined and located outside the main operating environment of the business.
Social responsibility- the obligation of the firm to pursue long-term socially useful goals, accepted by it in excess of what is required of it in accordance with the law and economic conditions.
The most complete definition is given by Rostislav Kurinko, President of the Center for Business and Society Interaction, in which he concisely and comprehensively reveals the essence of the concept of corporate social responsibility: “Corporate social responsibility is a regularly reviewed and dynamically changing set of obligations that meets the specifics and level of development of the company, voluntarily and agreed upon, developed with the participation of key stakeholders, accepted by the company's management, with special consideration for the opinions of staff and shareholders, carried out mainly at the expense of the company's funds and aimed at the implementation of significant internal and external social programs, the results of which contribute to the development of the company (growth in production volumes, improving the quality of products and services, etc.), improving reputation and image, establishing a corporate identity, developing corporate brands, as well as expanding constructive partnerships with the state, business partners, local communities and civil organizations” .
Summing up, it should be said that corporate social responsibility is not just a company's responsibility to the people, organizations that it encounters in the course of its activities, to society as a whole, not just a set of principles in accordance with which the company builds its business processes, and the philosophy of the organization of entrepreneurial and social activities, which are followed by companies that care about their development, ensuring a decent standard of living for people, about the development of society as a whole and preserving the environment for future generations.
- Shpotov B. Business ethics and management: modern approaches / B. Shpotov // Problems of theory and practice of management. - 2002. - No. 1.
- Social management: a dictionary. M., 1986. S. 367.
- Figlin L. Model of quality management of the organization's social responsibility / L. Figlin // Problems of theory and practice of management. - 2003. - No. 2.
- Social dimension in business. International forum of business leaders under the auspices of the Prince of Wales. M.: NP Social investments, Ed. house "Red Square", 2001. - S. 25.
- Palazzi M. Corporate social responsibility and success in business. / M. Palazzi, J. Stutcher. - 1997. - S. 17.
- World Bank Research Institute (Djordjija Petkoski, Saskia Kersemaekers, Alisa Valderania.Corporate Social Responsibility and Sustainable Competitiveness // worldbank.com)
- Gordon H. Fitch. Corporate responsibility to society. Corporate social report. Recommendations of the Association of Managers / Gordon H. Fitch. // www. amr. en
- Kitchin T. Corporate social responsibility: brand in focus / T. Kitchin. // Management today. - 2003. - No. 5. - P. 24.
- European Commission. Corporate responsibility to society. Corporate social report. Recommendations of the Association of Managers // www.amr.en
- Social responsibility of business: current agenda / under. ed. S.E. Litovchenko, M.I. Korsakov. M .: Association of Managers, 2003. - P.15
- Stephen P. Management. / P. Stephen, M. Coulter // 6th edition.: Per. from English. M.: Ed. House "William", 2004. - S. 192-195.
- Mastering CSR: simply about the complex / Rostislav Kurinko - K .: Publishing house "Rainbow Magazine", 2011. - 204 p.