Types of csr policy. Types of CSR Policy Corporate Social Responsibility Policy Ways of Implementation

The concept of corporate social responsibility

The leading association of US corporations engaged in the development and promotion of the concept of CSR defines corporate social responsibility as “Achieving commercial success in ways that are based on ethical standards and respect for people, communities, environment »

A corporate social responsibility policy is an interrelated set of policies, practices and programs that are integrated into the business process, supply chains, decision-making procedures at all levels of the company and include responsibility for current and past performance and the future impact of the company's activities on external environment. The concept of CSR in companies different levels, different business areas include different components.

But the broadest interpretation of CSR includes in this concept:

1 corporate ethics;

2 corporate social policy in relation to society;

3 environmental policy;

4 principles and approaches to corporate governance;

5 issues of observance of human rights in relations with suppliers, consumers, personnel;

6 personnel policy.

Features of the policy of corporate social responsibility in Russia

First of all, I would like to note that for the time being, mainly large national companies and subdivisions of international companies are thinking seriously about the policy of social responsibility and the strategy of participation in the life of society.

Medium business, with rare exceptions, works "the old fashioned way", doing business as it should and doing one-time charity. However, we hope that thanks to this publication, too, the principles of social responsibility will be accepted and put into practice by both medium and small Russian companies.

Despite the active promotion of the principles of social responsibility adopted abroad in the business community of Russia, our country and the content Russian business impose their own characteristics on the development of the concept of CSR in Russia.

These features must be taken into account both in the development of individual approaches for companies and in the development of uniform CSR principles for Russian business. I would divide these features into three subgroups: features related to the history and geography of Russia; features related to the mentality of the population and traditions corporate governance; features related to the social and political situation in the country.

Historical and geographical features:

1 huge territory;

2 remoteness of settlements from each other, especially in Siberia and the Far East;

3 concentration of capital in the most undeveloped and climatically difficult regions of the country (Siberia and the North - oil industry, gas, aluminum, nickel);

4 the predominance of mono-cities, where the entire infrastructure and population are tied to one enterprise;

5 collapsing social infrastructure.

Features related to the mentality of the population and the traditions of corporate governance:

1 high social expectations with low social activity of the population: residents of the regions expect the decision of all social problems from companies, local and federal government but for the most part they are not ready to make independent efforts to solve social problems;

2 traditions of labor relations - a rigid binding of the employee to the enterprise by the presence of "their" social institutions (his Kindergarten, its own hospital, its own sanatorium, its own store, its own club) with low wages, in addition, the consequences of a long-term assessment of the quality of an employee according to his loyalty to the authorities and ideology, and not work productivity;

3 inadequate attitude of the press to the efforts of companies to support society: from complete disregard to pathological suspicions of self-interest.

Features related to the social and political situation in the country:

1 high level of poverty in the regions;

2 great amount and a wide range of social problems in the territories - it is not clear “what to grab onto”;

3 lack of experience and state infrastructure for solving “new” problems: drug addiction, homelessness, AIDS problems;

4 pressure from local authorities forcing companies to allocate resources not to those programs that are related to the needs and interests of the company, but to the priorities (and sometimes whims) of local authorities.

Thus, Russian business, on the one hand, seeks to develop individual and common approaches to social responsibility, to put into practice international principles of transparency, environmental safety, labor relations, community support.

On the other hand, he is forced to contain the crumbling social institutions in the territories, to maintain a large number of "Soviet" benefits for staff, to fight off the "charitable racket" of local authorities.

In this situation, the way out may be the development of such approaches to the social responsibility of companies that would be based on generally accepted international principles of social responsibility, but on the other hand, would offer forms of social responsibility policy implementation, taking into account the specifics of Russia. Work on developing such approaches is already underway.

One of the serious obstacles to the introduction of the concept of social responsibility in Russia is the low capitalization of most Russian companies, the lack of resources for the implementation of large-scale social programs.

According to various data, more than 40% of the total amount of funds for social programs allocated annually by Russian companies (and this is more than half a billion dollars) falls on the 20 largest corporations, mainly in the mining sector. Opportunities for manufacturing companies consumer goods providing services are severely limited.

However, one should not think that a high-quality social responsibility policy means money, money and more money.

Rather, direct financial costs account for less than 20% of a company's cost of implementing an effective social responsibility policy.

Everything else is the goodwill and time of top management and staff, the use of others material resources companies.

For the success of a company's social responsibility policy, it is important not only and not so much the amount of funds that the company spends on social programs. It is important how she spends them, what result she gets for one spent ruble or dollar.

Does the company keep its word, does its practice correspond to the stated principles and goals;

Do the employees of the company have an idea of its efforts and do the employees share the position and approaches of the company (this is especially important for middle management);

Is there a relationship between how the company does business and its social programs;

Do consumers, partners, clients of the company have an idea about its policy and social program, how do they feel about it?

What is the attitude of the society as a whole to the efforts of the company, moreover, both in the regions of presence and (for large companies) in the country as a whole.

Comparative table of CSR in Russia and Europe

CSR in Russia and Europe: main differences.
Comparable indicators	UK and continental Europe	Russia
Key stakeholders in order of importance	Staff. Consumers. Community. Shareholders.	State. Owners. Staff. Consumers.
Enabling/driving forces for CSR development	corporations themselves. NGOs and the community. State.	State (supreme executive power). corporations themselves. Local authorities.
The role of non-governmental non-profit organizations	Numerous and varied; Some of the main drivers spurring and/or collaborating with businesses in (Greenpeace, Business in the Community, etc.); Great influence on public opinion significant influence and real mechanisms of pressure on the business as a whole (for example, the Shell case and the Brent Spar tower).	While relatively few; Rather helpers than CSR engines; In matters of CSR, CSR is still not enough.
Trends in social reporting (SR)	JI is initiated by the business itself; SO is on initial stage; JI standards are well adapted and widely applied; SR is oriented towards all the majority of stakeholders.	SO is in its infancy; Often misunderstood as a holistic system and underestimated its usefulness in the long run; SO is mainly focused on the state and shareholders

It is quite obvious that corporate social responsibility in Russia is still at the initial stage of its development. Therefore, with few exceptions, there is a noticeable lack of understanding of the purely practical value of corporate social responsibility.

In this regard, there is a danger of replacing the concept of corporate social responsibility, which has proven itself in practice, with a conveyor for the production of documentation for QA and positive social reporting. In general, one gets the impression that the majority of Russian companies do not have a meaningful long-term strategy in corporate social responsibility.

Examples of implementation of socially oriented CSR technologies:

1. An illustrative example is the social policy of Lukoil and its subsidiaries. In the context of changes in the tax legislation, the company LLC "Lukoil-Perm" has mastered new methods of interaction with the territories of operation

This is social design and social investment.

main format social design is a competition of social And cultural projects conducted by Lukoil.

The main principles of supporting public initiatives are the competitive distribution of funds.

The result of the competition was the intensive involvement of the population in project activities, which leads to an increase in civic activity, the formation of social partnership relations.

By pursuing an active social policy in the territory of operation, the company not only contributes to the socio-economic and cultural revival, but also enhances its own image, which is currently not unimportant.

2. OAO Gazprom is implementing a program to convert corporate vehicles to use gas as a fuel. An example was the program for the development of education systems and incentives scientific developments. The achieved result of the program is a comprehensive support educational institutions, development of innovations. Scholarship support programs for talented students and university professors are being actively promoted.

3. OAO TATNEFT invests heavily in the training and development of employees, ensuring safe working conditions for them, maintaining healthy lifestyle life, in the constructions providing the highest degree of protection env. environment from the harmful effects of production facilities

4. OOO Sibur-Khimprom Social responsibility for SIBUR is a necessary component of building a successful and sustainable business.

As part of a unified social policy, Sibur-Khimprom implements a set of programs aimed at continuous training, the creation of comfortable and safe working conditions, and the provision of medical insurance.

In the field of ecology and industrial safety modern technologies are being introduced to significantly improve the reliability of equipment and reduce the burden on the environment. In addition, Sibur-Khimprom implements social sponsorship and charity programs aimed at supporting youth, children and labor veterans.

CSR as a policy and concept of strategic development of companies extends to interrelated areas:

- formation and strengthening of the image of business reputation;
- corporate development- carrying out restructuring and organizational changes with the participation of representatives senior management companies, their staff and public organizations;
- environmental policy and use natural resources;
- personnel development management;
- health, safety and labor protection, observance of human rights;
- interaction with local authorities, state structures and public organizations to solve common social problems;
- social aspects of interaction with suppliers and buyers of their products and services;
- PR-support of the listed directions.

As part of these areas, companies carry out a set of activities that are now reflected in the Social Development Reports and corporate environmental reports or in the annual Corporate Social Responsibility Reports and Sustainability Reports. The first two types of reports are usually special information documents widely used for PR purposes. Reports on CSR and sustainable development include indicators on the economic, environmental and social development of companies. There has been a qualitative shift in the approach to work on CSR: it has become capital-forming in the same way as “transparency”, financial statements according to international standards, delegation of authority. CSR priority is given to activities in the field of environmental protection and "sustainable development". The impact of CSR on the attractiveness of a business for investors can hardly be overestimated: a company may be attractive in terms of current profitability, but it is extremely unsustainable from an environmental and social point of view. CSR reports dating back to about the 90s of the last century show and prove to the inspector that this company pays constant attention to environmental and social aspects in its activities, and the risks of social internal and external conflicts, as well as environmental sanctions, are minimal for it.

Over the past 10-15 years, CSR as a sustainable development management policy in constant dialogue with society in the economically developed countries of North America and the European Union has become a key business ideology, the basis of social partnership with authorities at all levels and civil society. International experience clearly shows that the work and reporting on CSR and sustainable development gives companies an effective result, at least in the form of:

- growth of the image of business reputation;
- capitalization growth;
- strengthening the cohesion of the labor collective;
- development of transparency of companies for the public;
- increase of investment attractiveness;
- social contribution to sustainable national development.

Russian companies, starting large-scale projects in the field of CSR, solve two problems at once - obtaining powerful PR within the country and "pulling up" the business to the level of leading foreign competitors.

Corporate social responsibility is a certain concept, according to which the interests of society are taken into account by state and non-state structures. Moreover, they assume all obligations for their activities. This applies to shareholders, suppliers, employees, local communities as well as stakeholders.

The essence of corporate social responsibility

Such a guarantee usually goes beyond the limits fixed in legal order norms and involves the voluntary adoption of additional measures aimed at improving the quality of life. Here the interests of both workers with their families and entire social groups are affected.

Corporate social responsibility is possible only with the stable development of companies' production, which means contributing to the formation of social peace, the well-being of residents, the preservation of the environment, as well as personal security. At the same time, its implementation takes place with the non-interference of the state in operational activities. After all, excessive regulation deprives the spirit of voluntariness, independence and any social activity.

Among the main ways of development and regulation, there is a fruitful dialogue between the state, public organizations and the main business structures. Perhaps that is why the appropriate policy can only be developed as a result of social contact. In addition to everything, the key role here belongs to employers as organizers of the “large-scale conversation”.

Historical aspects of the development of the concept

Understanding the importance of a balanced development of the country is carried out through not only economic regulation, but also public control. Thinkers of the first half of the 20th century came to this, in particular, J. M. Clark, the famous American specialist in macroeconomics. After all, imperfection of the market and government controlled makes society an integral element of the economic order.

It was believed that the need to increase the role of the components of the public sector, such as collective consciousness and voluntary cooperation, is an integral part of all economic theory.

According to the aforementioned scholar, management activities and is the balance of society. In addition, there should be a symbiosis of government control and private business. Simply put, a balance is ensured between selfish and national interests.

If we consider the concept of "corporate social responsibility" in a broad sense, that is, taking into account the impact of office work on society, then various organizations they operate differently. Despite this, in matters of its origin, everything boils down to one thing: the formation dates back 20 years ago.

However, at the beginning of its formation, this definition meant only the nature of relationships with employees, the timeliness of payments wages and an adequate level of taxation. In other words, the circumstances that characterize the external side of the social economic activity specific companies.

In the early 1970s, it became necessary to realize one's responsibility to society. Western European structures have developed common guidelines in the relationship between employees and employers. It was from that time that all areas of corporate social responsibility began to be studied in detail.

Note! Corporate social responsibility is carried out only on a voluntary basis. This is a kind of integration of the social and economic components of the business with all people, as well as other companies.

Multi-level system

The system of corporate social responsibility consists of three main levels, each of which has its own nuances. In the case of "falling out" of one of them, the meaning of all this activity is completely lost.

The first level is formed through society's ideas about morality. In other words, regulatory framework- moral obligations to the target audience. Basically, they relate to the present or future activities of a particular company.
The second level implies social responsibility with specific norms. Since this element of the system acts as an object external control, then it requires maximum openness and transparency of actions.
The third level is focused on creating social values during interaction stakeholders. Here, the ethical component is the core - from setting goals to evaluating results.

Main Models

Models of corporate social responsibility use specific areas that are strictly regulated. The most popular are social, educational and environmental areas.

Social projects

Today, local communities are actively supported, where attention is drawn to the local specifics of social problems. In order for this activity to be visible and sustainable, active cooperation in various areas should be observed on the part of the state, business communities, as well as the non-profit sector. In other words, all efforts should be combined as much as possible.

The most striking examples are programs to support gratuitous donation, create comfortable conditions for recreation, long-term social investment, as well as professional support for specialists.

Educational projects

Support for various educational programs- from teaching elementary manipulations to the most complex research - this is one of the priority areas that corporate social responsibility represents in Russia.

After all, as you know, education is focused on development as individual people and society as a whole, so it should be given due attention. Everything is due to the fact that the speed of information exchange is of particular importance, which is why it helps to solve the global problems facing companies.

Support for educational programs in all their diversity is simply necessary, because the professional knowledge of employees and the desire to expand the personal knowledge base is very valuable. Here, resources are invested not only in their own specialists, but also cross-industry exchange of information is supported.

Such examples of corporate social responsibility can be observed in the development of youth entrepreneurship based on student projects. This type of activity is in demand everywhere today, since most young professionals, who have not even graduated from universities, have unique ideas. It is their implementation that becomes possible thanks to corporate support.

This prepares them for future professional cooperation in various fields, both domestic and international.

Environmental projects

Of course, the development of corporate social responsibility affects the environment. Everywhere there is a minimization of the negative impact, as well as the search for ways to maintain a balance in nature.

It is worth noting that already in 153 countries there is adherence to environmental principles, as well as active participation in discussion clubs of the same name. There is also a responsible attitude to the health of company employees, so safety and comfort working conditions come to the fore. It is important to breathe fresh air, drink clean water and contact with environmentally friendly materials.

First of all, such projects take into account rational use natural resources, optimal waste disposal, and the development of environmental behavior in society.

Principles and strategies of corporate social responsibility

During the procedures for personnel management, companies involve a qualified work force, which justifies the increase in productivity. For example, by installing a treatment plant, it is possible to have a positive environmental effect, which also allows saving on material costs.

Working with local communities raises the level of trust and improves the social environment. Using the services of local suppliers allows the development of regional markets. In other words, there is a clear relationship of cause-and-effect relationships.

All of the above suggests that any concept should be guided by certain principles and management strategies. After all, they are aimed at realizing the potential of any organization.

If we take into account that the principles of corporate social responsibility are the foundations that reflect its essence, then their non-compliance radically changes the meaning of this concept.

Corporate responsibility and its main principles

Transparency is manifested in a clear and understandable conduct of social procedures. Any information other than confidential data must be publicly available. Concealment of facts or their falsification is unacceptable here.
Consistency is displayed in the presence of fundamental directions for the implementation of specific programs. The Directorate takes full responsibility for current and future activities. In addition, it must be integrated into all business processes, despite the different levels.
Relevance indicates the timeliness and relevance of the proposed programs. They should cover a significant number of people and be as visible to society as possible. In addition, the funds spent are required to help solve the tasks after their objective and regular assessment.
The exclusion of conflict situations, as well as distancing from specific religious or political movements, contributes to effective solution socially significant problems. This creates a situation of full choice, as well as following your preferences.

Conceptual features

The concepts of corporate social responsibility are manifested by the presence of certain needs, focused on providing their resource base. The socio-economic component is taken as a basis, as in this moment, as well as in the future.

They allow you to link non-financial aspects with the strategies of a particular business. There is not always a clear logic behind this, and the tasks set may not lead to the expected results. However, it is the implementation of such concepts that is most relevant for most of the world's business communities.

Key Conceptual Components

Corporate ethics.
Politics of a public orientation.
Ecological education.
Corporate activity.
Respect for human rights in relation to all subjects of socio-economic relations.

Implementation Tools

Corporate social responsibility of business involves many forms of implementation. One of them is charity, or sponsorship. This type targeted allocation of funds is focused on the implementation of social programs, including monetary or in-kind support variations.

In addition to this, the voluntary delegation of employees makes it possible to provide recipients with the knowledge, skills, and contacts that are subsequently necessary for cooperation.

Targeted financial assistance in the form of monetary grants in the field of education or applied research is the most accessible and traditional tool for implementing social contacts. As a rule, they are associated with the main activity of the company or its strategic business objectives.

The provision by a corporation of a resource base for the creation of structures or objects of a public nature is often used for self-promotion purposes. Such corporate sponsorship is considered a fundamental factor in addressing the demand for specific areas. Usually, entire funds are created for this purpose, focused on implementation. social activities.

Joint partnership programs, which are aimed at reducing social tension and improving living standards, are made possible through social investment. This financial assistance implements long-term projects that provide a systematic approach to solving social problems.

If it comes to sending a percentage of the sales of a certain product, then such a socially meaningful marketing acts as the most important form of targeted assistance for highly specialized areas.

An important tool is also sponsorship, represented by a legal or individual under the terms of advertising.

Conclusion

The corporate social responsibility of the company, more precisely, its practical implementation, is due to the lack of clear boundaries between the social sphere of life and the state. The economic crises of different years are a vivid confirmation of this. No matter how serious the intentions in the field of social responsibility are, these are primarily advertising tools, and not targeted concern for people.

Introduction

History of CSR development

Definition of CSR

CSR Governance Mechanisms

Conclusion

List of used literature

Introduction

The massive financial crisis of 2008 gave new impetus to rethinking the role of business in achieving sustainable development goals and its responsibility to society. The need to find more effective mechanisms for managing risks, including social and environmental ones, sets the task for businesses to integrate CSR principles into their activities at the system level. This, first of all, refers to financial institutions, which today are in the zone of increased attention, both from the state and the public.

When corporate social responsibility was first discussed in Russia ten years ago, few people believed that this phenomenon would take root in our soil. Today we are seeing how CSR ideas are gaining more and more support and dissemination among Russian companies.

Today, the topic of corporate social responsibility, or CSR for short, is becoming more and more popular in the business community. CSR is spoken about from the highest tribunes, prestigious international forums are devoted to CSR issues, and an increasing number of companies are declaring their commitment to the idea of CSR.

History of CSR development

Charity can be considered one of the first manifestations of social responsibility, rooted in the deep past.

Initially, this phenomenon was of a private nature, since decisions to provide charitable assistance accepted mainly by business owners. However, corporate philanthropy, carried out and managed on behalf of companies, is becoming more and more common.

As the scale of industrial activity increased, the range of issues related to the sphere of social responsibility of business gradually expanded.

Thus, the industrial boom of the late 19th century, which led to increased competition and the growth of the labor movement, became the reason that prompted a number of companies to soften the working conditions of employees and provide additional guarantees to business partners. This has led to the development of such modern areas of CSR as responsible labor and business practices. Nevertheless, talking about social responsibility as a large-scale social phenomenon began only in the middle of the last century.

It was then that CSR began to be actively introduced into the practice of companies in Western Europe and the United States, and later in countries with rapidly developing economies, including Russia. At the same time, there is an increase in attention to the CSR phenomenon on the part of economists, sociologists and other representatives of the scientific community, who have devoted a series of studies to this topic.

Over the past few decades, business has come a long way in realizing its responsibility for preserving the environment, solving socio-economic problems, improving the quality of life of local communities, respecting human rights, combating corruption and a number of other issues, the importance of which is recognized by society.

As a result, corporate social responsibility is gradually becoming a new business philosophy, in accordance with which companies focus their activities not only on making a profit, but also on achieving the public good and maintaining environmental sustainability.

Development of CSR in the West:

At the same time, in the countries of Western Europe and the United States, labor and environmental legislation was tightened, and public initiatives appeared aimed at developing corporate social responsibility.

By the beginning of the 21st century, most major Western companies formed own policies CSR, and the study of the concept of corporate social responsibility was included in the training courses on corporate management of leading economic universities. The financial sector has responded to the growing role of CSR with the emergence of responsible finance practices. Its peculiarity is that in the process of making decisions on the allocation of financing, not only economic profitability, but also environmental and social factors are taken into account. Stock indices such as the Dow Jones Sustainability Index (DJSI) and FTSE4GOOD have been developed to assess the performance of companies in the field of CSR and sustainable development.

The main reasons why companies pay Special attention issues of social responsibility are:

globalization and the increased competition associated with it;

the growing size and influence of companies;

strengthening the mechanisms of state regulation;

"war for talent" - the competition of companies for personnel;

growth of civic activity;

the growing role of intangible assets (reputation and brands).

Development of CSR in Russia.

In Russia, the development of corporate social responsibility began in the last decade. Since then, the number of Russian companies implementing the principles of social responsibility in their activities has been constantly growing.

This can be explained by the active promotion of Russian business to international markets, as well as the desire of companies to make their business more civilized, strengthen their reputation in the eyes of stakeholders, and reduce the level of non-financial risks.

The social mission of the modern business community in Russia is, first of all, to achieve the sustainable development of independent and responsible companies, which meets the long-term interests of shareholders and corresponds to the social goals of society, contributes to the achievement of social peace, security and well-being of citizens, the preservation of the environment, and the observance of human rights.

The need to increase the social responsibility of business is noted today at the highest state level. At the same time, especially important role in this process, the state is assigned. corporations and companies with state participation.

So, in June 2010 the President Russian Federation YES. Medvedev instructed the Government of the Russian Federation to develop proposals on the procedure for applying voluntary mechanisms environmental responsibility in companies with state participation, as well as on the mandatory regular publication state corporations, with 100% government ownership, non-financial sustainability reports subject to independent verification or assurance.

Definition of CSR

Over the years, many definitions of social responsibility have been proposed, but after the release in 2010 international standard ISO 26000 Guidelines for Social Responsibility, most experts agreed that the definition given by this particular standard is by far the most accurate and complete:

social responsibility - the responsibility of an organization for the impact of its decisions and activities on society and the environment through transparent and ethical behavior that:

promotes sustainable development, including the health and welfare of society;

takes into account the expectations of interested parties;

international standards of conduct;

implemented throughout the organization

Social responsibility applies to all organizations, but it has become most widespread in the business community called "corporate social responsibility (CSR)". For a better understanding of this phenomenon, it is useful to get acquainted with other definitions of CSR:

“promoting responsible business practices that benefit business and society and contribute to social, economic and environmental sustainability by maximizing the positive impact of business on society and minimizing the negative impact on the environment”;

“the obligation of business 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”;

"Achieving commercial success in ways that are ethical and respectful of people, communities, and the environment."

The United Nations Development Program (UNDP) and the Association of Managers of Russia prepared a report “On social investment in Russia in 2004. The role of business in social development”, which gives an extended definition of the concept of corporate social responsibility in relation to Russia:

“corporate responsibility to society is defined as a philosophy of behavior and the concept of building a business community, individual corporations and enterprises of their activities in the following areas:

production of quality products and services for consumers;

creating attractive jobs, paying legal salaries, investing in human development;

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

efficient business management focused on creating added value economic value and growth of the welfare of its shareholders;

taking into account public expectations and generally accepted ethical standards in the practice of doing business;

contribution to the formation of civil society through partnership programs and local community development projects”

Priority areas and mechanisms for the implementation of CSR are presented in Table 2.1

Table 2.1

AreasSocially Responsible PracticesResponsible Personnel Practices Application of transparent procedures for hiring, promotion and remuneration, as well as termination of employment Occupational health and safety in the workplace Staff training and development programs Additional social benefits and guarantees (medical, pension and housing programs, spa treatment, etc.) Respect for the rights of employees to freedom of association and collective bargaining Non-discrimination and creation of equal opportunities for all employees, regardless of race, gender, religion, national or social origin, political preferences, age, etc. Formation of corporate culture and creation of non-material incentives for employees Maintaining a balance between work responsibilities and the personal life of employeesEnvironmental protection Reducing all types of pollution (emissions into the atmosphere, discharges into water bodies, waste management, etc.) Development innovative technologies aimed at the efficient use of energy, water and other resources Reducing consumption of non-renewable resources Conservation and restoration of biodiversity and natural ecosystems Combating climate change and adapting to it (reducing greenhouse gas emissions and taking into account forecasts of global and local climate change when planning activities) Taking into account environmental factors when organizing office work (saving paper, energy, water, waste disposal, reducing business trips and replacing them with video conferencing, increasing employee environmental awareness, etc.) Fair business practices Compliance with the principles of fair competition, antimonopoly and antidumping policy Countering the legalization (laundering) of proceeds from crime, the financing of terrorism and the fight against corruption Creation of additional, including material, incentives for integrating CSR principles into the activities of suppliers and business partners (taking into account environmental and social factors in the framework of procurement and investment activities) Promotion of CSR principles in the business community (holding conferences, training events, preparation of thematic publications, etc.) Support for public policy processes in the development and implementation of a public strategy aimed at the benefit of societyResponsible consumer practices Provision of quality goods and services that do not pose a threat to the health and life of consumers Fair communication about the properties of products and services Availability of procedures for redress in case of provision of goods and services of unsatisfactory quality Ensuring the privacy of consumers' personal data Production and promotion of goods and services with social and environmental benefits (recyclable and reusable, with a longer service life, consuming renewable energy and resources, etc.) to buyers Development of local communities Creating jobs and improving the level of personnel training in the regions of presence Support for local suppliers and manufacturers Investments in the expansion and diversification of economic activities in the regions, promotion of innovative technologies and implementation of local initiatives Investments in solving regional problems in the field of education, culture, healthcare, housing and communal construction, etc. Respect for the rights of the indigenous population and minority peoplesCharity and volunteering Implementation and support of socially significant programs and projects aimed at protecting vulnerable groups of the population and creating a favorable social and cultural environment Formation of a system that encourages employees to participate in volunteer activities

CSR Governance Mechanisms

corporate social responsibility

Once the priority areas of CSR are identified, the company needs to consider how its internal CSR management system will be built, from decision-making mechanisms and their implementation to monitoring and performance evaluation. As a rule, most of the procedures governing various aspects of CSR are recorded in the company's internal documents (strategies, policies, regulations, etc.). These are the so-called organizational mechanisms of CSR management, the importance of which is especially great for large companies. At the same time, there are a number of value-forming mechanisms aimed at increasing the commitment to the principles of CSR by the company's management and employees at all levels.

CSR management mechanisms are presented in Table 3.1

Table 3.1

Organizational mechanismsValue-forming mechanisms Development and implementation of a CSR strategy that determines the company's position in relation to sustainable development issues and its priorities in the field of CSR Development and implementation of regulations and policies governing activities in certain areas of CSR (regulations on interaction with stakeholders and non-financial reporting, code of ethics, environmental policy, etc.) Assigning to one of the representatives of the top management of the company the functions of leadership and responsibility for the direction of CSR Formation in the company of a special division (department, department, etc.) dealing with CSR issues Inclusion in official duties employees of other divisions of regulations related to activities in the field of CSR Creation of working groups consisting of representatives of various divisions of the company on individual priority areas CSR, etc. Integration of CSR principles into corporate culture, including at the level of informal values shared by management and most employees Demonstration by the management of the company of commitment to the idea of CSR, including increasing openness, accountability for the results of their actions and decisions, readiness for dialogue with employees Creation of a system of incentives and rewards for employees of all levels who actively promote and apply the principles of CSR in their work, achieve the planned results, etc.

Conclusion

A well-thought-out and effective CSR system allows companies not only to make a positive contribution to social well-being and environmental sustainability, but also contributes to improving business performance and sustainability. The implementation of CSR has the most tangible effect on the growth of intangible assets, strengthening reputation and brand.

Indirect evidence of the positive impact of CSR on business performance is also the fact that most of the world's largest corporations simultaneously occupy leading positions in the field of CSR.

Despite the fact that there is a direct relationship between CSR and financial performance difficult enough, such attempts are regularly made.

So, in 1999 the American analytical organization The Conference Board cited data showing that companies that implement the concept of social responsibility have a 9.8 percent higher return on invested capital than competitors that ignore it, a 3.55 percent higher return on assets, and a profit of 63.5 percent. . At the same time, the experts concluded that corporate irresponsibility is highly likely to harm economic performance.

Bibliography

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The principle of the Corporation's activities is to promote the sustainable development of society. This commitment requires finding a balance between short-term and long-term interests, taking into account economic, environmental and social factors in decision-making. Sustainability and corporate social responsibility (CSR) are essential components economic activity and strategic development of the Corporation. CSR is a mechanism for implementing a corporate strategy to improve the company's perception in society and the implementation of its business activities in accordance with the principles of sustainable development and ethical standards. The purpose of the corporation is to satisfy the interests of all stakeholders:

Owner- in the field of increasing the long-term efficiency and sustainability of economic activity, observing their property and information rights, participating in management;

States- in the area of conscientious performance obligations to pay taxes and fees, partnerships in solving socially significant problems;

Consumers- in the field of sale of goods, works, services of the required volume and quality at an economically justified price;

Workers- in the field of compliance labor rights, remuneration, ensuring labor protection and safety, disclosure of their professional and personal potential;

business partners- in the area of conscientious performance commitments made and compliance with the principles of business ethics;

local community- in the field of labor market development, environmental protection, territory improvement, support of civil initiatives, charity.

Main areas of corporate social responsibility

Good Business Practices- direction of social programs of the Corporation, which aims to promote the adoption and dissemination of good business practices among suppliers, business partners and customers of the Corporation.

Environmental protection and resource conservation- the direction of social programs, which is carried out at the initiative of the Corporation 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).

Health and safe conditions labor- the direction of the Corporation's social programs that ensure the creation and maintenance of additional health and safety conditions in the workplace in relation to the legally established standards (programs for compliance with safety regulations, compliance with international standards of labor protection and human rights, prevention of occupational diseases).

Development of the local community- direction of the Corporation's social programs, which is carried out on a voluntary basis and is designed to contribute to the development of local society (interaction with regional and municipal authorities state power, public organizations).

Staff development- the direction of the Corporation's social programs, which is carried out with the aim of attracting and retaining 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).

Basic principles of UVZ social policy

Achieving economic results
The Corporation believes that long-term commercial gain is necessary condition to achieve the goals of sustainable development of the enterprise and fulfill the social obligations of UVZ. The source of funds for solving social problems can only be the income generated by the results of economic activity. Trust on the part of shareholders and investors is one of the key values in the Corporation's activities. UVZ seeks to preserve, protect and increase the assets of shareholders, owners and investors, and also provides open access to information, limited only by the law and competitive conditions.
Compliance with national interests
In all its activities, the corporation is committed to the development of the economies of Russia and the countries in which it operates. The Corporation does not engage in activities that may adversely affect these purposes, as well as provide Negative influence on the social and cultural life of the population. The Corporation acts in accordance with the foreign and domestic policies developed by the Governments of these countries, its tasks and priorities, making its contribution to their achievement at the international, state and regional levels.
Policy of political neutrality
The Corporation unconditionally supports the democratic order and electoral system established by the Constitution of the Russian Federation and does not provide support in any form, whether directly or indirectly, to political parties, associations and candidates for public office. The Corporation does not offer or transfer funds or property to political parties, associations and candidates for public office or their representatives.
Integrity in competition
The corporation strives to maintain a competitive and open market in the Russian Federation and abroad and is aimed at cooperation for the progressive and reasonable liberalization of trade and investment policy. The company promotes its products by pointing out their real merits and does not provide unreliable negative information about competitors' products and services.
Relationships with business partners
The Corporation interacts with suppliers of goods and services on the principles of mutual benefit and respect, transparency and full responsibility for the obligations assumed. Establishes honest and impartial relations with partners, does not allow unreasonable and unforeseen privileges and benefits, the use of which may adversely affect the reputation of UVZ. The Corporation maintains and prioritizes relationships with suppliers who respect the principles of social responsibility in their practices.
Quality of products and services
The Corporation is committed to supplying products and services of the highest standard of quality and providing a service that meets the needs of consumers.
Employment on equal terms
The Corporation provides equal opportunities to all its employees and qualified candidates for opening positions, regardless of their race, religion, origin, marital status, gender, age, nationality and disability. The Corporation maintains a respectful attitude towards its employees in full compliance with the Collective agreements" and labor law Russian Federation.
Health, safety and environment
The Corporation considers the preservation of the environment to be the most important human value. The Corporation strives to create safe and healthy working and production conditions, to comply with all accepted state environmental protection standards in the territories in which the Corporation conducts its operations, to prevent the wasteful use of natural resources and to minimize the harmful impact of the Corporation's activities on the environment. The goals of the Corporation include maintaining the health of employees, promoting a healthy lifestyle, social protection workers and former employees, comprehensive development of social infrastructure.
Support for initiatives
The Corporation undertakes to fulfill social obligations not only in accordance with all existing laws, but also to actively contribute to improving the quality of life in the regions where the Corporation conducts its operations. The Corporation supports the initiatives of the population of these regions in the field of healthcare, family well-being, vocational education. Corporation support introduction modern technologies corporate governance, expertise and scientific activity. The Corporation does not consider this area of its activity as secondary and will strive to include related costs in business plans. The Corporation encourages the development of a unified accounting of its social activities in order to facilitate the social audit of its operations.
Corporate Solidarity
The Corporation pays great attention to the formation of corporate solidarity, a sense of commitment of employees to the organization. As part of the program social development Corporations hold corporate holidays, cultural and sports events, competitions. A youth movement is developing. These measures were supported by the creation of a corporate pension system built on the principles of joint participation of the employee and the Corporation, the implementation of a program of additional medical insurance, and a program of cooperation with educational institutions.

The main advantages of corporate social responsibility for the development of the Corporation's business

Non-financial risks are decreasing, which are significantly higher in Russia than in the developed countries of the world.

The corporation gets access to socially responsible investments, in the course of which investors take into account the indicators that characterize the company's activities in social sphere, in the field of environmental protection, etc.

Operating costs are reduced, for example by increasing energy efficiency or selling recycled materials.

The brand and reputation are improved, which helps to develop and open up new markets and lines of business.

Sales are growing, customer loyalty is increasing. Consumers want to know that products are made with an understanding of environmental responsibility as well as other social aspects.

Appears more possibilities attract and retain employees. People prefer to work for companies whose values are the same as their own.

Improved relationships with government agencies.

Social innovations implemented as part of corporate social responsibility not only allow the Corporation to demonstrate its citizenship, but also become important marketing tool which makes it possible to stand out, develop new products and directions, create an emotional connection between the brand and the consumer, thereby contributing to the growth of loyalty.

International norms governing CSR:

UN Global Compact
United Nations Universal Declaration of Human Rights
International Labor Organization Declaration on Fundamental Principles and Rights at Work
Rio de Janeiro UN Declaration on Environment and Development
Constitution of the Russian Federation
Standard SA 8000 "Social Accountability - Social Reporting"
Standard "Guidance on Social Responsibility - Guidance on social responsibility" (ISO 26000)
Social Charter of Russian Business of the Russian Union of Industrialists and Entrepreneurs (RSPP)
Memorandum on the principles of corporate social responsibility, approved by the Russian Managers Association
Code of Business Ethics of the Chamber of Commerce and Industry of the Russian Federation (CCI RF) "12 principles of doing business in Russia"