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

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

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

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

US historical experience

In the United States, corporate social responsibility began to be thought about in the late 19th and early 20th centuries. Many American politicians and businessmen have expressed the belief that enterprises are obliged in every possible way to contribute to the public welfare. For example, steelmaker Andrew Carnegie sponsored the construction of more than 2,000 public libraries. And John Rockefeller created the Rockefeller Foundation.

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

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

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

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

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

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

On Russian soil

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

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

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

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

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

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

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. Third, highest level 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. Great importance is developing human resources through training programs and training and development programs, as well as providing assistance to workers in critical situations.
External CSR includes: sponsorship and corporate charity, promotion of environmental protection, interaction with local organizations, willingness to help in crisis situations, responsibility to consumers of goods and services (improving their quality).

CSR is implemented through 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, the maintenance of internal communications in the organization, the participation of employees in managerial decision-making, 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 the restructuring is carried out in a socially responsible manner, primarily in the interests of the company's personnel (usually, information campaigns are carried out covering upcoming structural changes, activities for professional retraining, assistance in finding employment, compensation payments are made to 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. Programs are being carried out for the economical consumption of natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of an environmentally friendly production process, organization of environmentally friendly transportation, campaigns for landscaping and "subbotniks" of the company are held, etc.

The fifth direction - the development of the local community - is carried out on a voluntary basis, contributing to the development of the local community. Companies become involved in the life of the local community through the implementation of various social programs and actions to support socially vulnerable 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 government authorities, consumer associations, professional associations and others public organizations.

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

Topic: Corporate Social Responsibility

2 Principles and examples of CSR implementation in marketing strategies

List of used literature

1 CORPORATE SOCIAL RESPONSIBILITY

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

Therefore, the integration of the principle of corporate social responsibility into 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 that allow them to work for solutions to 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 of social activity programs are their voluntariness, systemic nature and connection with the mission and development strategy of the company.

Types of social programs can be the following: own programs of companies; partnership programs with local, regional and federal government bodies; partnership programs with non-profit organizations; cooperation programs with public organizations and professional associations; programs 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 to generate financial returns, but also to achieve social goals, usually by investing in ethical companies.

Tools for the implementation of social programs:

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

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

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

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

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

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

Corporate social responsibility is integral part corporate governance, not just PR. This activity, which is reflected in the system of economic, environmental and social indicators of sustainable development, is carried out through a regular dialogue with society, is part of 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. Insider Trading, Illegal Stock Manipulation and Withholding financial information are examples of unethical behavior that has emerged in recent years in many companies.

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

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

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

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

Development of crisis management plans;

Use of recyclable raw materials for containers and packaging materials.

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

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

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

Active participation in public health and education;

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

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

The socially responsible activity of an organization can also be focused on meeting the interests of different 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. Different stakeholder groups can act as participants in CSR working alone or collaboratively.

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 simultaneously with the publication of Friedman's sensational article in " New York Times" and was owned by 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 corporate social responsibility 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 company 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 involved in competition on international markets with firms in other countries that do not bear the cost of social needs, 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. market system controls the economic performance of enterprises well and poorly controls their social involvement. As long as society does not develop a procedure for direct accountability of enterprises to it, the latter will not participate in social actions for which they do not consider themselves responsible.

4. Lack of ability to 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 Russian entrepreneurship However, there is also a charitable side in our country.

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

This is a moral act, and the moral qualities of a benefactor, this is both moral relations between people, and the socially just activity of classes and community groups, and a measure of the fairer 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 that carried out state functions. From this point of view, the possession of wealth by other social strata became socially undeserved, illegal, at least from a moral standpoint. This is especially true of commercial capital, which was seen as the result of forced but profitable fraud. Trade-acquired wealth was perceived as excessive and excessively easy to obtain, especially against the background of other sources of its acquisition. The merchant, as it were, receives money for nothing and from nowhere. He does not plow or sow, he does not perform the sovereign's service, this creates a situation of moral duty to society, the fulfillment of which justifies trading and business activities and relieves the merchant and entrepreneur of moral guilt before the nobles and the poor for "undeserved" wealth. It is this that can explain the spending by Russian patrons of money on charitable institutions, on the construction of churches, monasteries, etc. The purpose of philanthropy in this case is the removal of guilt, self-justification both before people, the world, and before God for the excessive materiality of aspirations. In this case, philanthropy is a generally useful waste of private funds and, at the same time, a kind of expiatory sacrifice to God, which should ensure the salvation of the soul. In addition, many philanthropists, being religious people, considered their activities as a kind of mission entrusted to them by God. In this case, it turns out that God, as it were, gave them wealth to use and will require a report on it. And charity, which is, in fact, an expression of goodness, is pleasing to God.

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

Corporate social responsibility of the company

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

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

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Federal State Budgetary Educational Institution

higher professional education

"Moscow State University of Economics, Statistics and Informatics" Yaroslavl Branch

Department of General Management and Entrepreneurship

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

Completed by: group student

MTZbak-43 abbr. Abashidze I.D.

Checked by: Associate Professor of the Department of OMP,

Beketova N. E.

Yaroslavl

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

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

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

From a scandalous corporation Enron"and tobacco companies, to Apple and Tesla, adored by progressive mankind - in addition to financial reports, almost all large Western companies publish voluminous documents every year that tell about the benefits brought to society. They may be called “Environmental Responsibility Report”, “Supplier Responsibility Report” (it tells how the company ensures that its partners in Asia do not exploit workers) or “Annual Corporate Responsibility Report”, but unites them one common desire is to tell clients, investors, tax officials and politicians about their nobility and ethics. Why do they do it, and does corporate social responsibility (CSR) really help to run a business?

Have you read the article about?

What it is

According to supporters of CSR, corporate social responsibility is not a charity, not a burden, and not a senseless expense. To some extent, it can be compared with the geopolitical concept of "soft power", when a state seeking to spread its influence spends part of the money not on aircraft carriers and bombs, but on medicines and food for those in need, training programs, support for friendly regimes, etc. d. However, there are also important differences, because the main tasks of any corporation are not the growth of influence, but the maximization of investor income (if it works honestly) or the maximization of top management income (if the corporation is corrupt).

It is believed that corporate social responsibility, when properly approached, if it is organically built into what the corporation does, will provide new opportunities, innovations and competitive advantage in return. One obvious example of this advantage is the advent of hybrid cars and electric vehicles, when New Product not only managed to change the market, the rules of the game, to benefit society, but also made the company a leader in the production of this product (hybrid cars - Toyota, electric cars - Tesla). Of course, in addition to the noble intention to reduce the amount of harmful emissions into the atmosphere, these companies wisely took advantage of the mood of people who are ready to appreciate the product not only for its convenience and comparative cost, but also for its usefulness. Without such a foothold, any social responsibility program will degenerate into ordinary PR or charity.

Another form

Corporate Social Responsibility can also take another form, such as when the increase in profits comes from helping society. For example, through the solution of infrastructure and healthcare issues in backward countries. As an interesting case, we can take the Ebola epidemic, due to which the cost of cocoa increased by 10-15% in a few months. This despite the fact that the epidemic did not happen in Côte d'Ivoire and not in Ghana, which produce 60% of all cocoa beans in the world, but in their neighboring countries. Chocolate prices rose in 2014 on fear alone that the epidemic would reach Côte d'Ivoire or Ghana. At the same time, Nestle, Mars, Hershey and other large chocolate manufacturers allocated money to fight the disease. However, the quality and efficiency of work can also be affected by diseases more familiar to our ears, such as malaria or AIDS. So by helping to address the most glaring health problems, companies can hedge against business disruption and increase efficiency.

Another interesting example with Nestle is the company's entry into the Indian market. Nestle needed an uninterrupted supply of quality milk, but in India it had to be bought from a large number of small farmers. The region in which the corporation located the dairy was suffering from drought, high mortality among calves, and the peasants did not have enough refrigerators. To solve these problems, the company built a milk collection point in every city in the region with mobile teams, which included quality experts, agronomists and veterinarians. The company taught farmers how to work correctly at all stages, from creating irrigation systems and growing hay. As a result of these measures, calf mortality in the region decreased by 75%, and milk production increased 50 times. Nestle received an uninterrupted supply of quality raw materials, and one of the poorest regions in India was able to significantly improve the quality of life.

But what about bloodthirsty capital?

Although ultimate goal good deeds of a company is to make a profit, and not exclusively long-term (the average period of holding a share in the US is seven months, this is the lowest figure in the history of the stock market), corporate social responsibility is not a fraud or pretense. Indeed, in addition to the pursuit of profit, the company's methods of work are greatly influenced by the views established in society, corporate culture and the ability of management to understand and solve complex problems.

Indeed, in the 19th century capital without a shadow of a doubt destroyed peoples (Belgian Congo), used slaves (USA) and indifferently watched the destruction of the social order, poverty and mass starvation caused by its activities (India). Nevertheless, a careful reading of the writings of the most famous critic of capitalism, Karl Marx, will tell us more about the state of society at that time than the communist ideologue wanted to tell us. Without going into details, suffice it to say that Marx himself, in criticizing the terrible crimes of the British in India, considered the destruction of backward rural communities caused by them a boon and a historical opportunity. They say that in any case it was necessary to get rid of such a support of Eastern despotism and a hotbed of superstitions that fettered a person with the chains of traditional rules.

Obviously, even in our time of crisis for the liberal world order, such views would hardly arouse sympathy. That is why it will not be a mistake to say that the level of "bloodthirstiness" of capital in the pursuit of profit is often determined by the general level of "bloodthirstiness" of society. After all, if crimes can be justified by the idea of ​​a bright future, then why can't they be justified by a profit of 300%?

Corporations vs. the State

However, sometimes the matter is not limited to one desire to meet the expectations of society or increase the efficiency of work. The incomes of the largest international corporations amount to tens of billions of dollars and exceed the budgets of many countries. Showing their ability to solve social issues, companies seem to compete with states for the title of affective manager. Naturally, tax deductions are attached to this title. Or society will believe that it is better to leave money to companies that prove their usefulness in every possible way, deciding public issues and creating jobs, or the issue of offshore and tax evasion will be put squarely. The same is true with government regulation. If the corporate social responsibility of an oil producing company, or even a tobacco company, is at a good level, then it will be easier for it to lobby for the mitigation of certain rules and restrictions that reduce profitability.

And it is not just words. After all, Trump’s victory, Brexit, and the strengthening of the positions of right-wing parties in Europe are directly related to the sharp confrontation between nation states and multinational corporations and technocratic elites. And corporate social responsibility in this political struggle is one of the most important tools.

Where to begin

Experts believe that corporate social responsibility begins with three points.

1. It is necessary to find the intersection points between the company and society, answering the questions of how business affects society and how society affects business. Specific questions can be very different, for example, how does production affect the environment? Are working conditions safe? Are employees adequately paid? How does society affect the competitiveness of a company? Is the society capable of supplying the required number of qualified employees? How does it relate to investors?
2. You need to choose social issues that the company is able to solve. Naturally, taking into account the points of intersection and mutual interest.
3. You need to choose a couple of problems, the solution of which will have the most tangible effect on the company and society, and focus on them.

Based on the above, the sensational snow removal in New York and Boston, paid for by Pornhub, is an ordinary advertisement, and not an example of what corporate social responsibility is, since there is no connection between a snow storm and the operation of a porn site.

Or examples from the life of domestic retail. Cleaning garbage in the park by employees is PR, but programs for the employment of people with disabilities or the disposal of plastic bags are corporate social responsibility.

Underwater rocks

However, despite the existence of a clear description of what corporate social responsibility is and what it is eaten with, discrepancies remain. Indeed, in addition to companies that are quite clearly aware that the purpose of their existence is to make money, there are also politicians, activists and journalists. Each with his own idea of ​​the social consequences of the work of a particular company and how it can be corrected or redeemed. However, as soon as business begins to oppose society, corporate social responsibility loses its very essence, the main task of which is to search for common interests, opportunities for cooperation and the rejection of the zero-sum game. At the same time, when confronted, corporate social responsibility degenerates into charity, attempts to pay off and promote.

This is on the one hand. On the other hand, we owe the very emergence of this term to activists, journalists and politicians who managed to prove that society cares about the conditions in which workers hired by a Western company in Bangladesh work. That society is not indifferent to the fate of those who regularly eat fast food or are addicted to sugary drinks. That society is concerned about oil spills in the Gulf of Mexico and the North Sea, etc.

Faced with an onslaught of activism, companies realized it was best to take the lead, but few managed to go beyond media campaigns and glossy "good deeds" reports. In these reports, you will not find a description of the company's strategy to solve common problems for business and society, but rather a collection of unrelated stories about what the company has done well. At the same time, the emphasis is not on results, but on hours of work or amounts spent, in addition, statistics for the company as a whole are almost always missed. For example, a company could well reduce harmful emissions at one of its enterprises by increasing them at another. In addition, in these reports, written in the best tradition of election pamphlets, it is almost impossible to find specific verifiable goals that the company sets for itself.

Moral dilemmas

When a company operates in one country, it is much easier for its managers and employees to understand what society's reaction to the enterprise is due to their increase in another. In addition, in these reports, written in the best tradition of election pamphlets, it is almost impossible to find specific verifiable goals that the company sets for itself.

When a company operates in one country, it is much easier for its managers and employees to understand what kind of reaction the society will cause certain consequences of their activities, to follow unwritten rules and to keep moral values. However, at the multinational level, it becomes much more difficult to find universal values, which immediately brings us back to the issue of hypocrisy. The most striking examples can be found in US companies that depend on the market in China or are very eager to enter it. On the one hand, the leader Apple Tim Cook can afford to criticize the legally elected government of the States (during the confrontation over gay marriages), scoring points in the eyes of the target audience, on the other hand, his company is ready to remove news applications from the Chinese AppStore at the first request of the authorities and without clarifying the reasons for such a decision (scandal with New York Times).

Another example is the Facebook company, whose leader during and after the US election campaign spoke more than once about the need to build an informed society and the importance of strong media. Around the same time, the NewYorkTimes unearthed information that Facebook was developing software, which will allow the company to comply with Chinese censorship requirements and return to the market (now Facebook is blocked in China).

A matter of survival

As society develops, the attitude to the social consequences of a particular business also changes. Because of this, companies that fail to adapt to new social expectations in time suffer losses or a drop in profits. Examples of this are the attitude towards the tobacco industry, which for quite a long time could fool the public and dispute the negative effect of its activities, and the fate of asbestos and chlorofluorocarbon producers, some of which, after an unsuccessful struggle with public opinion, faced a ban on their products and went bankrupt. A similar fate may await car manufacturers who will not be able to adapt in time to the new requirements dictated by more socially responsible competitors. Yes, and the same Facebook, struggling to look attractive to the younger generation, having gained censorship fame along with access to the Chinese market in addition to the image of a site for communication between parents, can lose to more socially responsible competitors.

Corporate social responsibility and its future

Business and society depend on each other. On the one hand, this is an obvious fact, on the other hand, it is often forgotten. In our country, in the heat of political discussions, one can often come across the opinion that the harm done to the enterprise of some bad oligarch allegedly ends with this oligarch and does not affect the budget (say, he does not pay taxes anyway!), the general state of the economy and income ordinary people. And when an activist undermines the very possibility of a business to work effectively by his actions, he wins the battle, while the society loses the war.

Representatives forget about it big business who do not understand that successful corporations need a healthy society. After all, their purchasing power depends on the level of income of people, on the level of education, health care and equality - the ease of finding qualified employees and the efficiency of their work. The quality of government decisions, the situation with the protection of property rights and the rule of law are also of great importance for business.

And as society develops, business and activists will find new ways of mutually beneficial cooperation, when confrontation is beneficial and does not turn into a war of all against all. The history of developed countries shows that today business is much more active in cooperation with society than in the 1990s. Here are some companies taking the initiative in their own hands, making sure that their corporate social responsibility turns into a source of competitive advantage, thereby reducing the likelihood that one day their business model will be legally restricted.

Our way

Domestic companies inherit CSR ideas by investing in the environment, improving working conditions and cultural initiatives. In the West, every large company has its own CSR projects. Supermarkets, for example, donate damaged food to the homeless and the poor. In some cafes in the morning they feed for free those who cannot afford breakfast. And helping the environment has become a trend. For example, technological Dell uses plastic packaging collected as garbage from the ocean. Also, Dell computers themselves are 25% made from recycled materials - plastic and carbon fiber. And this is not to mention bags and bottles that decompose, and do not lie for centuries, about the economical use of water and the ethical attitude towards animals.

Of course, corporate social responsibility was brought to us by companies with Western capital, and at first domestic entrepreneurs considered it a waste of money. If you can keep more profit for yourself, then why invest in CSR? Moreover, our consumers pay little attention to business ethics. In the West, many customers will prefer an eco-friendly, albeit more expensive, package. With pleasure they will buy something from those who have appeared in social activity. And they will even refuse the services of companies that violate labor rights or spoil the environment. The domestic consumer is poor. He will take the cheapest product. Select the most available service. But a younger and wealthier generation has emerged in the big cities, which is making a different, conscious choice.

And also

Last year e-commerce center Allbiz conducted a survey among small and medium-sized businesses. It turned out that 90% of respondents are confident that CSR is a very positive thing, but in practice it is implemented by only one second of the respondents. Of these, 42% believe that corporate social responsibility is, first of all, social protection personnel, health insurance and employee development. Another 14% talk about cooperation with public organizations, and 13% - about charity.

Survey participants name different motivations - they are reputation among clients, respect for Western partners, attracting new employees who are chosen by the most responsible companies. Of course, potential job seekers are interested in those employers who respect labor rights, create kindergartens and schools and provide a social package.

A popular area of ​​CSR in our country is the collection and disposal of garbage. It's about and about used batteries and about the installation of special containers for separate assembly.

In addition, our companies are actively developing the sports movement. One of the most notable examples is half marathons. We also have Diabetes Days. Thus, together with Johnson & Johnson, more than 68 thousand people were tested for sugar levels.

Business is also fighting discrimination by supporting human rights initiatives. Thus, one well-known network bank equipped all its branches for people with special needs and for mothers with prams. Inclusion allows you to include in public life those who are usually invisible - people with disabilities, the elderly, etc.

From programmers to society

Corporate social responsibility has an undisputed leader in its movement. Thus, the most activity in social activities show IT companies. High profits and participation of Western partners help them to invest in CSR.

For example, "Microsoft" is engaged in the safety of children on the Internet, and also funds educational initiatives and cooperates with non-profit organizations. Schoolchildren in grades 5-11 are given lectures on how to behave in the Internet space. For people from regions that are poorly covered by Internetization, the Bibliomost project has been created. In partnership with Microsoft, libraries provide 3.2 million people with free access to the Web, which means they can receive information and learn. In addition, the company gives libraries software worth about $9 million.

Another Microsoft project in our country allows you to work with large amounts of information. It builds links between developers, public organizations and government agencies. Thanks to this, it is possible to digitize economic data, information about public services and infrastructure projects. This is useful for both citizens and potential entrepreneurs who want to use the data for their projects.

In addition, as part of the Open World Initiative information technologies» Microsoft has opened 35 training centers throughout the country. There people acquire the basics computer literacy and learn to program.

conclusions

In general, over the past decades, we have had a lot of CSR projects. More and more companies are putting corporate responsibility into their budgets and supporting employee initiatives.

Despite this, we are still far from the Western scale of CSR. What is the reason for the delay? First of all, CSR is the prerogative of big business. Small companies can't spend that much money. Secondly, after the blatant plunder of the country's resources, people still do not have confidence in business. This trend is gradually changing: new business projects appear, the younger generation is growing up. Thirdly, many things that entrepreneurs consider their social responsibility are familiar to our people. For example, kindergarten for the children of employees in the West - a huge plus. Here, people are used to the fact that state-owned companies should have kindergartens anyway. In America, an enterprise pays for medical insurance, but in our country medicine is conditionally free. In the same way, the population is accustomed to the fact that there should be schools and parks near the house - they do not consider this an additional benefit.

Another problem is that many entrepreneurs have a very strange understanding of CSR. For example, they seriously believe that a white salary and the payment of all taxes - this is "corporate social responsibility".

The almost complete indifference of the state also interferes. It does not seek to lower taxes for those who have distinguished themselves in charity and social work. Local authorities often ignore such projects.

In some countries, corporate social responsibility is not only supported, but also controlled by the authorities, turning into a mandatory activity. For example, in France CSR is even being enshrined in law. So far, this will affect only the 100 largest companies. They will be required to create annual plans for the protection of workers' rights, the protection of the environment and the development of human rights. Those who violate this condition will pay a fine of up to 10 million euros. Environmental damage will cost up to 30 million euros.

Ministry of Education and Science Russian Federation

Federal Agency for Education

State educational institution of higher professional education

St. Petersburg State University of Technology and Design

Department of Management

discipline: "Corporate social responsibility"

on the topic: Social responsibility of business in foreign countries, on the example of the USA

Head: Efimova N.V.

Artist: Bondarenko V.D.

Saint Petersburg 2011

Introduction

Historical stages of understanding the social responsibility of business in the United States

Concepts of corporate social responsibility

Approaches to social responsibility

Consider CSR on an example American company Starbucks Coffee Company

CSR reporting

Social investment programs

Technologies for the implementation of social programs

Used Books

Introduction

Despite the fact that the concept of corporate social responsibility is widespread, however, there is no generally accepted definition of this concept today.

To disclose its content, the working group involved in the development of the project international standard social responsibility of business, summarized the formulations published over the past decade and proposed three options for defining the concept of "social responsibility":

It is a form of ethics and related actions of an organization in relation to other organizations, as well as consistent with its own interests and the interests of society.

Defined as the attitude and behavior of an organization designed to strike a balance of interests between society, the environment and the economy. In this context, social responsibility finds expression in an organization's commitment to minimize negative and maximize positive environmental and social impacts in the course of its work.

These are the actions of the organization that contribute to the sustainable development of society and the preservation of the environment.

Historical stages of understanding the social responsibility of business in the United States

At the beginning of the 19th century, individuals appeared in the business environment who strive to radically improve the existing relationship between the employer and employees.

The English industrialist Robert Owen (1771-1858) was one of the first to tackle the problem of business responsibility. He developed a plan to improve the lives of workers and tried to implement it in one of the spinning mills in Scotland. Despite the fact that his practical undertakings failed, his ideas and projects served as an awareness of entrepreneurs of their social role in society.

In the first half of the 19th century, such a concept as “charity” became popular, which meant the voluntary activity of employers aimed at improving the moral and financial situation needy.

However, the revolutionary movements in Germany, Italy and France (1848-1849) showed that the existing relationship between government, business and civil society needed a radical update. Therefore, two theories of development paths were created:

· The 1st theory is based on the Marxist idea, which consisted in the destruction of private property as such, and instead proposed state management of the economy and distribution relations, in the interests of all members of society.

The 2nd theory is based on the idea of ​​opponents of the Marxists, who advocated a significant increase in the role of the state and business in solving social problems of social development while maintaining private property, as necessary condition ensuring the independence of man and the growth of his well-being.

In the middle of the 20th century, the concept of a “welfare state” was introduced into scientific circulation (Lorenz von Stein 1850).

The practice of Western countries has shown that the successful implementation of the principles of the social state is possible only in conditions where the resource base public policy becomes a socially oriented market economy. In this context, the term “corporate social responsibility” (and its synonym “business social responsibility”) appears for the first time, the essence of which was explained in his book The Gospel of Wealth (1900) by the founder of U.S. Steel by Andrew Carnegie. According to Carnegie, rich people should subsidize the poor through charity and consider themselves not as owners, but as managers of capital that works for the benefit of society (during his lifetime, one of his favorite aphorisms was “a man who dies rich dies disgraced”, therefore, before Carnegie’s death donated the last $30,000,000 to charities and retirees).

However, the concept of the “welfare state” was subject to change. Causes:

· The movement of workers whose demands the state and the business community had to accept.

The First World War, which led to economic crisis and a sharp deterioration in the lives of ordinary people in many European countries.

During this period, the French industrialist Daniel Legrand repeatedly appealed to the governments of European countries with a proposal to adopt international laws on working conditions in factories and factories, mines and mines. In favor of this decision, he put forward three arguments:

ü Humanitarian plan - pointed to the need to alleviate the difficult share of the working masses by promoting their employment, vocational training, ensuring favorable working conditions, fair remuneration for work, etc.

ü Political plan - emphasized the importance of strengthening social peace in industrialized countries in order to prevent social upheavals, support the reformist demands of workers, and actively oppose communist propaganda.

ü Economic nature - indicated that international regulation labor would allow to equalize the competitiveness of various states and thereby support countries with a high level of protection social rights worker.

Based on these arguments, in 1919 the Charter was created. International Organization Labor (ILO).

This provision was later clarified and developed in the Declaration of Philadelphia (1944), and it remains relevant today.

The 1930s was the period of the Great Depression in the United States.

President Theodore Roosevelt, who came to power in 1932, created the National Industrial Recovery Administration to oversee the preparation of "codes of private competition."

The administration had to ensure the strengthening of government control over the fulfillment by business structures of their obligations to the state and business partners. In parallel, at the legislative level, reliable guarantees were provided for the rights of employees to create their own organizations and their participation in the conclusion of collective agreements.

40s and 50s of the twentieth century in the development of the welfare state, the concept of "the state of social services".

In most Western countries, state social spending on education, health care, social security of the population, etc. is growing. Also, the social activities of companies carried out on a voluntary basis are becoming more and more permanent.

However, it should be noted that the 60s and 70s of the twentieth century turned out to be a difficult test for the business communities of Western countries, since a significant increase in taxes on business organizations was accompanied by an active government policy to attract businesses to co-finance various social projects.

Supporters of the concept of “corporate altruism”, popular during this period, advocate understanding the social responsibility of business as a result of joint actions of stakeholders. Stakeholders - all interested participants of the company (owners, managers, suppliers, consumers and members of the public).

The desire to justify social responsibility as an organic part entrepreneurial activity predetermined the emergence of another term - "social investment". This concept meant that the financial, technological and managerial resources of the company aimed at solving social issues, are not business expenses, but its strategic investments in sustainable development companies that will generate income in the future. However, not everyone shared this point of view, for example, in 1970, the famous American economist Milton Friedman (Nobel Prize winner) considered the liability of a corporation to be “fundamentally harmful” if it does not generate income for shareholders. “Business of business is business”, so M. Friedman said. However, he and his supporters were sharply rebuffed by the US Economic Development Committee, which insisted that corporations must make a significant contribution to improving the lives of the American people.

Since the 90s of the twentieth century, according to analysts, the welfare state has been replaced by a liberal welfare state focused on eliminating social dependency and creating favorable social conditions for all categories of the population through a market economy (S. V. Kalashnikov).

At the present stage (from the 90s to the present) in most different countries of the West, the concept of "reasonable selfishness" is becoming generally accepted, according to which a socially responsible business is simply "good business", because it helps to reduce long-term profit losses. By implementing social programs, the corporation reduces its current profits, but in the long term creates a favorable social environment for its employees and areas of its operations, ultimately achieving the stability of its profits.

If at the end of the last century the main task of the corporation was competition in the product markets, then in recent years the need to ensure the sustainable development of the company has become increasingly important. And, as practice shows, only socially responsible business successfully copes with this task.

Concepts of corporate social responsibility

social responsibility worker labor

The concept of CSR in terms of social protection of workers is based on several models of social labor relations:. The model is typical for the countries of Northern Europe (Belgium, the Netherlands, Norway, Finland, Sweden), involves the active participation of the state in the regulation of social and labor relations occurring at three levels:

v National

v Industry

v Individual enterprise. The model is used mainly in the USA, Canada, Japan, in Latin America, as well as in the English-speaking countries of Africa, it is characterized by the regulation of social and labor relations at the enterprise level and, to a much lesser extent, at the industry or region level. The influence of the state is carried out by adopting legislative and regulatory acts, recommendations and requirements. The model is widespread in the countries of Central Europe (Austria, Germany, France) and partly in the UK, it is a combination of the two previous models.

CSR can be characterized as a complex attitude of a corporation towards its employees and the surrounding community: it is “the responsibility of the company as an employer, business partner, citizen, member of the community; part of the company's ongoing strategy to increase its presence in society and develop its business; an opportunity to make a positive impact on the community in which the company operates.”

Despite the general similarity of CSR definitions, there are different approaches to the technology of its implementation in the world.

American model of CSR:

) The American approach to law enforcement is based on the principles of case law (absolute law).

) Long years American business social programs were implemented through charitable foundations.

) The main relations in the sphere of labor and social policy are based on the principles of individualism.

) Versatile methods of information support of CSR events.

) Voluntary activities carried out by companies in the social, economic and environmental spheres, which are systemic in nature. This activity connected with the missions and strategies of business development and is aimed at meeting the needs of various parties interested in the activities of companies. Among the most common areas of social programs of companies are the following:

v Health protection and safe working conditions is a direction of the company's social programs that ensure the creation and maintenance of additional, in relation to the legally fixed, standards of health protection and safety conditions in the workplace (occupational health and safety, medical care, maintenance of sanitary and hygienic working conditions, support of motherhood and childhood, etc.)

v 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.

v Environmental protection and resource conservation is the 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.

v The development of the local community is the direction of the company's social programs, which are carried out on a voluntary basis and are designed to contribute to the development of the local society (various social programs, actions to support socially vulnerable segments of the population, etc.)

v Fair business practice is the direction of the company's social programs that are intended to promote the adoption and dissemination of fair business practices between suppliers, business partners and customers of the company (fair business practices, information transparency in relation to owners, suppliers, business partners, customers, etc. .d.)

However, the American model of CSR and the European one are very similar. Firstly, both models are currently developing in the direction of expanding social programs, since significant budget spending on both sides of the ocean, an important role in the growth of which was played by oil prices and the need to subsidize certain sectors and areas of life, forced the government to turn to business with a request about all possible assistance in the implementation of social programs. Secondly, both countries locate production in developing countries, where the problems of implementing CSR are similar for both systems. Thirdly, the need to reduce taxation as a form of stimulating economic growth is an additional factor for cultivating social responsibility among representatives of the business community.

Approaches to social responsibility

The corporate social responsibility (CSR) policy of an enterprise includes several areas of responsibility:

before partners;

to consumers;

in front of employees

ecological;

to society as a whole.

The approach to implementing corporate social responsibility policy depends on the size of the organization, the business sector, established traditions, and the views of owners and shareholders. Thus, some enterprises focus on only one component of CSR (environmental, social programs for the local community, etc.), while others strive to make the philosophy of social responsibility an integral part of all corporate activities. For example, large Western companies include the principles of CSR policy in the strategic plan, mention them in the descriptions of corporate missions and values, as well as in key internal documents ( employment contracts, rules of procedure, regulations on the board of directors, etc.). This approach to social responsibility is explained by its close relationship with corporate ethics: an organization that welcomes innovation and independent thinking cannot allow the work of its employees to deviate from the provisions of a corporate code of ethics or other performance standards.

Consider CSR on the example of the American company Starbucks Coffee Company

One of the leading coffee chains, Starbucks Coffee Company, incorporates social responsibility into all aspects of its operations. This concerns approaches to the choice of coffee suppliers (observance of human rights, labor protection standards by coffee producing companies), attitudes towards the environment, towards personnel. Since 1998 Starbucks supports Conservation International, an organization that advocates sustainable technologies in agriculture, the protection of biodiversity through a change in approaches to coffee production. The program resulted in a 60% increase in the income of coffee farmers new technology, and by 220% - the number of coffee plantations located in the rainforest zone without damaging biodiversity.

) Commitment to Origins™: takes serious action to help coffee farmers improve their livelihoods and protect the environment in which they grow coffee.

They have taken a close look at the many challenges farmers face, including economic and environmental ones. Commitment to Origins™ is their way of helping farmers solve their problems while keeping their plantations stable, respectful of the environment and maintaining high coffee quality standards.

) Caring for the environment:

By taking measures to reduce waste in production and processing, the company saves Natural resources land and raise the standard of living throughout the globe. Starbucks is actively looking for opportunities to minimize our environmental impact and create a healthy planet.

) Caring for communities:

Local Starbucks coffee shops have become a central part of many neighborhoods, they serve as a place where people can gather, talk, socialize, have a good time. But Starbucks believes it can bring more value to local communities by making its partners responsible neighbors and active participants in the neighborhoods where they live and work. It is an important part of the culture and values ​​of this company.

) Caring for employees (partners):

More than 63,000 people work for Starbucks, and all these people, whom they call "partners", are a tool for the company's success. And since success largely depends on the loyalty of partners, the main task of the company is to show them how much they are valued and respected.

The first two guiding principles in the company's mission speak specifically about taking care of partners:

· Create a great place to work and treat each other with respect and dignity.

· Accept diversity as an integral part of the way we do business.

) Starbucks Mission Statement:

Establish Starbucks as the world's premier coffee supplier while continuing to grow and evolve with our uncompromising principles. The following six fundamental and guiding principles help us weigh the appropriateness of our decisions:

ü Provide an excellent work environment and treat each other with respect and dignity.

ü Positively perceive diversity, which is an integral part of our business

ü To apply the highest and most perfect standards when buying, roasting and serving fresh coffee to visitors

ü Work with enthusiasm, bringing pleasure to visitors

ü Provide assistance and support to our local communities and contribute to the protection of the environment

ü Understand and acknowledge that profitability is at the core of our future prosperity.

CSR reporting

Statistical data and forecast calculations show that in the developed countries of the West, GDP more than doubled in the second half of the 20th century. If in 1950 it was 11.1%, then in 2000 it was already 24.7%, and in 2010 it was 27.1%.

The steady growth of the government's social spending, according to analysts, is, first of all, a convincing evidence of the successful activity of the social responsibility of business. Under these conditions, the welfare state and civil society institutions interested in developing the social responsibility of business seek to control this process by introducing various systems social reporting of business organizations.

In the modern concept, social responsibility is a way to inform stakeholders about the content, forms of implementation and results of the company's social activities. The procedure for compiling a report on the company's social performance involves the use of comparative indicators and external indicators of auditors.

Today, there are more than three dozen different documents, one way or another defining and regulating social responsibility and social reporting of corporations.

Four main reporting standards:

Standard Account Ability - AA 1000 (based on an assessment of the organization's success in the economic environment, environmental and social),

Global Reporting Initiative - GRI standard (describes the economic, social and environmental progress of the company),

International Organization for Standardization standard - ISO 14 000 (describes the social responsibility of the corporation in compliance with environmental requirements in production),

Social Accountability International`s responsibility standard - SA 8000 (emphasizes human rights and health, establishes requirements for social aspects personnel policy of manufacturers and suppliers).

As for personal responsibility for the company's compliance with the CSR policy, in some organizations this responsibility lies with the boards of directors, in others - with the CEO. In recent years, many business leaders (for example, British Petroleum and other companies whose activities are under close public scrutiny) have begun to understand the value of regular independent evaluation social responsibility. The concept of “social audit” has emerged, and providers have appeared who carry it out. The report of independent auditors is necessarily included in the company's report on social responsibility (see its main elements in the figure).

Drawing. The structure of the report on the implementation of the corporate social responsibility policy.

Social investment programs

One of the trends of the last three years is the growth of investments in corporate projects related to social responsibility. These are investments in companies that are not associated with the production and sale of tobacco and alcohol, as well as in those that are recognized as socially responsible, leading an active social policy. These types of investments include:

Ø direct investments in socially significant projects that can pay off;

Ø monetary donations;

Ø free provision of time to funds and public organizations of their employees, including top managers;

Ø free transfer of goods or services;

Ø Enabling employees to donate money to social projects from their salary (many companies add corporate funds to them);

Ø using the influence of the company to promote a particular socially significant program, solving a social problem.

Often social investment programs are implemented by enterprises in partnership:

Ø with charitable foundations, international organizations (allows the company to implement its social programs in cooperation with professionals from foundations and international organizations, save resources by receiving additional funding for projects);

Ø with other companies (allows the company to take part in setting priorities, developing uniform rules in the field of social policy, reducing costs in drawing up its own documents and policies, and also without significant costs to improve the image of the organization);

Ø with non-profit organizations (these include environmental, human rights organizations, etc., whose activities are designed to protect the rights and interests of ordinary members of society and affect corporate interests. Technologies offered by NGOs allow companies to achieve the maximum result in solving social problems while minimum organizational costs).

Technologies for the implementation of social programs

There are many forms of participation of corporations in the social spending of local authorities, from direct financing of projects to the implementation of programs jointly with other organizations, charitable foundations, and private investors (see Table 1).

Table 1. Types of corporate social programs

	Description
Grant competition	It is carried out in order to identify and support the most effective projects aimed at solving social problems of the community that founded the competition.
Scholarships	Distributed on a competitive basis. They allow you to combine support for education with the opportunity to grow personnel for your own corporation, as well as to develop areas of science that are of interest to the company.
Employee Donation Program
Community Foundation	It performs the function of uniting the efforts of business, government agencies and society as a whole to solve local problems.
Corporate Fund	It is one of the most common ways in the world to organize corporate philanthropy (or charity).

Along with traditional forms (sponsorship, gratuitous transfer of funds directly to those in need), many enterprises today use new way charitable activities based on competitive mechanisms. Its use is most appropriate in situations where sponsorship is aimed at individual people or specific organizations (for example, a competition for the supply of goods and services for orphanages). Competitive mechanisms are attractive for business in the following aspects:

o manufacturability of the process;

o transparency of procedures and reporting;

o the ability to choose the most effective solution;

o new ideas for charity;

o the most efficient use of financial resources;

o good PR for the company.

Used Books

Ukolov V.F. "Interaction between government, business and society"

Kosenko O.I., Shulus A.A. “Social Responsibility of Business: Lessons from History, Experience of Developed Countries and Modern Russia”

Association of Managers "Social Responsibility of Business: Current Agenda"

graduate work

2.2 Experience of using CSR by Russian companies

Despite the surge of Russian publications on the topic of national corporate social responsibility in the last 2-3 years, there are still not enough analytical studies by analogy with those that are regularly conducted in the West. From the available research material and media publications on corporate social responsibility in Russia, it seems that individual studies and especially statements by some representatives of the Russian business elite are overly optimistic about the state of Russian corporate social responsibility. Such tendencies sometimes appear in the practice of individual companies in a hurry to "show up" as socially responsible, while they did not even have time to conduct full-fledged social reporting.

Probably, such reassessments are built on the basis of really existing trends in the revival of elements of corporate social responsibility inherited from the Soviet era (reanimated holiday homes, children's camps, and other objects of social and cultural life). The fundamental misconception, in our opinion, is the focus on only one group of stakeholders - as a rule, on employees. Other stakeholders (with the possible exception of the state) receive much less attention. Another reason for the reassessment of the current stage is probably the too short history of the issue in the country and the lack of understanding of the holistic concept and practice of corporate social responsibility in the form in which it is applied in other states. Finally, we do not rule out the motive to quickly "report" to one of the main and vigilant stakeholders - the state.

Unlike the American and European models, and apparently due to the presence of elements of the command system inherited from the Soviet era, the role of the state as the engine of corporate social responsibility in Russia cannot be overestimated. This feature can even be considered as almost the main distinguishing feature Russian corporate social responsibility in comparison with Western counterparts. In the absence of both experience in corporate social responsibility and a strong tradition of philanthropy - at least in the period after 1917 - such a trend can be considered a positive national trait.

Table 2. CSR in Russia and Europe: main differences

CSR in Russia and Europe: main differences.
Comparable indicators	UK and continental Europe
Key stakeholders in order of importance	Staff. Consumers. Community. Shareholders.	State. Owners. Staff. Consumers.
Stimulants/ drivers of 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.
social trends reporting (CO)	JI is initiated by the business itself; SO is in its infancy; 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 complete system and underestimate its usefulness in the long run; SO is mainly focused on the state and shareholders (to a lesser extent - on society).

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 quasi-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.

Table 2 shows the main differences between Russian corporate social responsibility and its European counterparts (Great Britain and continental Europe) .

Thus, in terms of sources of regulation, practice and drivers, the Russian version of corporate social responsibility is a mixture of the British model (voluntary initiation by business) and the continental scheme (the desire of enterprises to receive a clear legislative framework for corporate social responsibility from the state). Due to the initial stage of development of corporate social responsibility in the country, there is a misunderstanding of its holistic concept, proven practices and usefulness. Corporate social responsibility is focused on the inner circle of stakeholders - the state, owners and employees. A wider range of stakeholders - local communities, suppliers, etc. - is not yet a system feature. As the market develops and society matures, the understanding of the need for cooperation with other stakeholders will come.

There are three stages in the development of social responsibility of Russian companies:

1991-1998 - restructuring of the social infrastructure of companies in the course of privatization, the revival of the traditions of pre-revolutionary charity and patronage;

1999-2001 - gradual transition from one-time assistance individuals and organizations to finance targeted programs; formation of ideas about corporate social responsibility in business environment and society as a whole;

2002-present - the beginning of the institutionalization of corporate philanthropy, the allocation of corporate and private funds, development, involvement of non-profit organizations in the implementation of corporate programs, professionalization; active discussions on issues of social responsibility.

There were two turning points in this process:

1998 - due to the default, Russian companies sharply reduced investments in social sphere, their attention to the effectiveness of investments has increased significantly as well.

2003 - The Russian business community publicly announced its commitment to be socially responsible. The "YUKOS case" brought a lot of public attention to the responsibility of companies, sparked an open discussion on the formation of business rules and stimulated the interest of the business itself to interact with civil society.

Over the past few years, many Russian companies have been rethinking the role, place and ultimate goals of business. The topics of formation and promotion of an attractive image of the company, development of corporate culture have become topical. Increasingly, it is about social partnership, social responsibility and, accordingly, - about social investments. If at the dawn of the new Russian business the concept of “investment” had the only meaning - long-term investment in business, then later the meaning of this concept expanded significantly. Thus, the support of people directly connected with the company - personnel, families of employees, veterans who went on a well-deserved rest, began to be associated with social investments of business. However, as time passed, it became clear that the area of ​​social investment is somewhat wider, including the entire spectrum of interaction between business and society. Modern Russian business masters new technologies of interaction with society, which are still new for him. This process of "involvement" is often implemented in the form of two main forms of social investment - charitable assistance and sponsorship. Increasingly, business is being integrated with culture, science, healthcare, education, art, and sports. Nevertheless, the core business of business remains business - nothing more, nothing less.

To understand why businesses need social investment, you can list several reasons.

1. Late 90s Russian market turned out to be saturated with goods with approximately equal consumer properties. Buyers gradually understood this, rightly believing that the difference between diverse products most often comes down to different packaging and advertising gimmicks. In a situation of a saturated market, the consumer begins to react not so much to the product, its quality, and price, but to the brand (brand), the reputation of the company and its first persons. What is called the image factor of competition begins. Competition is squeezed out of the market into the social environment, social context business activity. The markets are moving in the same direction. The business community is keenly aware of the new trends. For example, back in 1998 - 1999. “Baltika” began to focus on its environmental orientation: on beer bottles there was information that the company's production does not harm the environment.

2. Companies in which long-term investments are made are economically interested in a positive image and a worthy reputation. The higher the reputation, the higher market price shares. All fewer companies can boast a good market price if they do not perform the tasks that the public should perform. As an example, one of the largest telecommunications companies in Russia, VimpelCom JSC, is the first Russian private company to list its shares on Western exchanges and manage to attract significant investments. Competent reputation management contributed to the fact that after the 1998 default by an average of 20%, while the shares of other Russian companies - by an average of 80-90%.

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