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Scientific publications (articles and monographs) with a keyword corporate social responsibility published by the Creative Economy Publishing House (found: 48 for the period from 2006 to 2019).

1. Vavilina A.V., Komarova T.V., Velensi I.R., Regina S.
// Leadership and management. (No. 4 / 2019).

Vavilina A.V., Komarova T.V., Velensi I.R., Regina S. Corporate social responsibility as an element of a company's business strategy // Leadership and Management. - 2019. - Volume 6. - No. 4. - url: .

6. Yakhneeva I.V., Khansevyarov R.I., Zhabin A.P., Volkodavova E.V.
// Russian entrepreneurship. (No. 12 / 2018).
The relationship between the principles of social responsibility and sustainability of business development is implemented through corporate social activities, the methods and directions of implementation of which are becoming increasingly relevant for the global and Russian markets. Social and technological changes necessitate the search for new ways of interaction between business and society. The article presents the results of a study of the practice of corporate social responsibility of Russian companies in terms of financing social programs. Based on the analysis of public reporting data, the importance of corporate social responsibility from the standpoint of sustainable business development is determined, the absence of a relationship between the dynamics of economic indicators and the amount of social investment is revealed, and the impact of digitalization of the economy on the social activity of business is shown.

Yakhneeva I.V., Khansevyarov R.I., Zhabin A.P., Volkodavova E.V. Social investments as a component of sustainable business development // Russian Journal of Entrepreneurship. - 2018. - Volume 19. - No. 12. - p. 3903-3912. – doi: 10.18334/rp.19.12.39682 .

8. Kadnikova O.V., Lobkov G.R.
// Leadership and management. (No. 3 / 2018).
The article discusses the implementation of the concept of corporate social responsibility on the example of Russia and Germany. This topic is becoming more and more discussed within the framework of the modern economy, since at the micro level, without the introduction and implementation of the principles of corporate social responsibility, it is impossible to achieve sustainable development of the company. The paper gives a definition of corporate social responsibility, an attempt is made to compare approaches to corporate social responsibility in Russia and Germany and their current state. Examples of activities of individual large Russian and German companies reflecting the application of social responsibility are given. In conclusion, based on the results of the work, conclusions are given regarding the state and development of corporate social responsibility in Russia.

Kadnikova O.V., Lobkov G.R. The current state of corporate social responsibility in Russia and Germany // Leadership and Management. - 2018. - Volume 5. - No. 3. - p. 105-114. – doi: 10.18334/lim.5.3.39513 .

9. Sysoeva T.L., Timokhina G.S., Minina T.B.
// Questions of innovative economy. (No. 4 / 2017).
In this article, the authors demonstrate the features of corporate social responsibility at the present stage of economic development. The article discusses current approaches to the definition of corporate social responsibility, considers the practices used in international business, analyzes the indicators of water and energy consumption by Heineken. Corporate social responsibility allows you to translate the company's values into society through specific actions in the widest areas, with the most widespread areas: ecology, education, healthcare, sports, culture, and production. The conclusions obtained provide an increase in knowledge in terms of understanding the essence of corporate social responsibility and its practical use in international management in the current economic conditions. The authors show the economic efficiency of the implementation of corporate social responsibility programs.

Sysoeva T.L., Timokhina G.S., Minina T.B. Corporate social responsibility as a method of reducing production costs // Issues of innovative economics. - 2017. - Volume 7. - No. 4. - p. 449-456. – doi: 10.18334/vinec.7.4.38542 .

10. Zavyalova E.B., Pichkov O.B.
// Russian entrepreneurship. (No. 24 / 2017).
The main objective of the article is to consider the stages of the formation of the American private sector as a key actor in the eradication of poverty, the historical factors that caused the formation of a culture of charity among the population, as well as the obstacles that arose along this path. In addition, the article focuses on the measures that American philanthropists took to alleviate the plight of the weak and illiterate members of the lower class. In conclusion, the authors of this article come to the conclusion about the effectiveness of this American tradition and the possibility of applying this experience to other countries.

Zavyalova E.B., Pichkov O.B. The History of the Formation of the Private Sector as an Effective Tool to Combat Poverty and Social Inequality in the United States: Lessons for Russian Entrepreneurs // Russian Journal of Entrepreneurship. - 2017. - Volume 18. - No. 24. - p. 3953-3968. – doi: 10.18334/rp.18.24.38672.

12. Dunaev O.I., Nagornov V.A.
// Public private partnership. (No. 2 / 2017).
This article presents the main criteria for the need to harmonize corporate social responsibility (CSR) systems for adaptation with the Sustainable Development Goals (SDGs). Examining the impact of CSR in an organization's external environment on socio-economic development outcomes provides a new perspective on the role of the private sector in achieving the SDGs. Based on the analysis of the practices available in the world practice, recommendations are presented on the implementation of the SDGs in CSR programs and further management steps in the framework of international development.

Dunaev O.I., Nagornov V.A. Harmonization of the practice of corporate social responsibility to achieve the goals of sustainable development // Public-private partnership. - 2017. - Volume 4. - No. 2. - p. 93-102. – doi: 10.18334/ppp.4.2.38147 .

19. Galimova M.S., Khairullina E.I.
// Russian entrepreneurship. (No. 8 / 2016).
The authors considered the main trends in the development of the principles of corporate social responsibility in industry, identified the features of the implementation of corporate social responsibility by industrial companies, and substantiated the need to take into account the interests of the main groups of non-financial stakeholders from the point of view of sustainable development. The results of the study may be of interest to both the academic and business communities.

Galimova M.S., Khairullina E.I. Corporate social responsibility of Russian industrial companies // Russian Journal of Entrepreneurship. - 2016. - Volume 17. - No. 8. - p. 967–980. – doi: 10.18334/rp.17.8.35150 .

20. Kostryukova Ya.A., Migushova T.O., Senina Yu.A.
// Trade and Economic Journal. (No. 4 / 2015).
This article is devoted to a comprehensive review of social and ethical marketing as the most important tool for the implementation of corporate social responsibility. Particular attention is paid to the analysis of the main directions of implementation, as well as the basic tools of social and ethical marketing. A significant part of this article is devoted to a detailed analysis of the basic principles of social and ethical marketing and their impact on the activities of the organization. In addition, on the practical example of the Tatneft joint-stock company, conclusions were drawn about the need to introduce the concept of social and ethical marketing into the business processes of trading corporations. It should be noted that this article will be of interest not only to theorists involved in the study of corporate social responsibility (the academic community), but also to practitioners working in this area (specialists in non-financial reporting, CSR managers, marketers, etc.).

Kostryukova Ya.A., Migushova T.O., Senina Yu.A. Socio-ethical marketing as a tool for the implementation of corporate social responsibility // Trade and Economic Journal. - 2015. - Volume 2. - No. 4. - p. 275–284. – doi: 10.18334/tezh.2.4.1959 .

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Corporate Social Responsibility(CSR, also called Corporate Responsibility, Responsible Business and Corporate Social Opportunity) is the concept that organizations take into account the interests of society by holding themselves accountable for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders. side of the public sphere. This obligation goes beyond the statutory obligation to comply with the law and involves organizations voluntarily taking additional steps to improve the quality of life of workers and their families, as well as the local community and society at large.

The practice of CSR is the subject of much debate and criticism. Advocates argue that there is a strong business case for CSR, and corporations reap numerous benefits from operating for a broader and longer term than their own immediate short-term profits. Critics argue that CSR detracts from the fundamental economic role of business; some argue that this is nothing more than an embellishment of reality; others say it is an attempt to replace the government's role as controller of powerful multinational corporations.

Development

An approach to CSR that is becoming more common is community-based development projects, such as the Shell Foundation's participation in the development of Flower Valley in South Africa. Here they created the Early Learning Center to help educate children from the local community as well as teach adults new skills. Marks & Spencer is also active in this community by building a trading network in the community that ensures regular fair trade. Often an alternative approach to this is to establish adult education institutions as well as educational programs in the field of HIV/AIDS. Most of these CSR projects originate in Africa. A more common approach to CSR is to help local organizations and the poorest in developing countries. Some organizations [ who?] do not like this approach because it does not help to improve the skills of the local population, while the development taking into account the interests of the local community leads to a more sustainable environment.

Social accounting, auditing and reporting

Taking responsibility for its impact on society means, first of all, that the company must account for its actions, keep records of them. Thus, the concept that describes the relationship between the social and environmental impacts of a company's economic activities on certain interest groups and on society as a whole is an important element of CSR.

A number of guidelines and reporting standards have been developed that serve as basic principles for social accounting, auditing and reporting:

AccountAbility Institute Responsibility Standard (Institute for Social and Ethical Accountability) АА1000, based on John Elkington's triple bottom line (3BL) reporting principle;
Accounting for a sustainability-related reporting system;
Global Reporting Initiative Sustainability Reporting Guide (English) Russian ;
Verite Monitoring Guide;
International Standard for Social Responsibility SA8000;
Certification (standard), for example, for hotels - Green Key (www.green-key.org);
ISO 14000 environmental management standard;
The UN Global Compact helps companies report in the Progress Report format. The progress report describes the company's implementation of the ten universal principles of the Treaty.
The UN Intergovernmental Working Group of Experts on International Accounting and Reporting Standards provides voluntary technical guidance on economic performance measures, corporate responsibility reporting and corporate governance disclosures.

The Financial Times, together with the London Stock Exchange, publishes the FTSE4Good index, which provides an assessment of the effectiveness of companies in the field of CSR.

Some countries have legal requirements for social accounting, auditing and reporting (for example, Bilan Social in France), but clearly measuring social and environmental performance is difficult. Currently, many companies prepare externally audited annual reports that cover sustainability and CSR issues (“Triple Bottom Line Reports”), but the reports vary widely in format, style and assessment methodology (even within the same industry). Critics call these reports empty words, citing examples such as Enron's Annual Corporate Responsibility Report and social reports from tobacco corporations.

Business Social Responsibility- responsibility of business entities for compliance with the norms and rules implicitly defined or not defined by legislation (in the field of ethics, ecology, mercy, philanthropy, compassion, etc.) that affect the quality of life of individual social groups and society as a whole.

Responsibility comes as a result of ignoring or insufficient attention of business entities to the requirements and demands of society and is manifested in a slowdown in the reproduction of labor resources in the territories that are the resource base for this type of business.

Business Social Responsibility (SSR) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, which is directly related to the company's core business and goes beyond the minimum specified by law.

This definition is rather ideal, and cannot be fully translated into reality, if only because it is simply impossible to calculate all the consequences of one decision. But social responsibility is not a rule, but an ethical principle that should be involved in the decision-making process. The obligation here is internal, to oneself, and is based on moral norms and values acquired in the process of socialization.

Potential Business Benefits

The extent and nature of the benefits of CSR to an organization can vary depending on the nature of the enterprise and are difficult to quantify, although there is extensive literature urging businesses to take more than just financial measures (e.g., Deming's Fourteen Point Balanced Scorecard). Orlitsky, Schmidt and Reines found a relationship between social and environmental performance and financial performance. However, businesses cannot focus on short-term financial results when developing their CSR strategy.

An organization's definition of CSR may differ from the clear definition of "stakeholder impact" used by many CSR advocates, and often includes charitable and voluntary activities. The CSR function may originate in the HR, business development or public relations department of the organization, or it may be placed in a separate division reporting to the CEO or in some cases directly to the board of directors. Some companies may use similar CSR values without a clearly defined team or program.

Product brand differentiation

In crowded markets, companies strive to create a unique selling proposition that, in the minds of consumers, sets them apart from their competitors. CSR can play some role in building consumer loyalty based on distinctive ethical values. Several major brands, such as the Co-operative Group, Body Shop, and American Apparel, are built on ethical values. Business service organizations can also benefit from building a reputation for integrity and best practice.

Work license

Corporations seek to avoid interference in their activities through taxation and regulation (GOSTs, SNiPs, etc.). By taking consistent voluntary action, they can convince governments and the wider public that they take health and safety, diversity, and the environment seriously, and thus avoid interference. This factor also applies to firms seeking to justify flashy profits and high boardroom salaries. Companies operating overseas can be reassured that they are welcomed by being conscientious corporate citizens with regard to labor standards and environmental impact.

Criticism and issues

Critics and supporters of CSR argue about a number of related issues. These include CSR's relationship to the fundamental purpose and nature of the activity, and questionable motivations for engaging in CSR, including concerns about insincerity and hypocrisy.

CSR and the nature of business

Corporations exist to produce products and/or provide services that bring profit to their shareholders. Milton Friedman and others go deeper into this issue, arguing that the purpose of a corporation is to maximize shareholder returns and therefore (in their view) only individuals can be socially responsible, corporations are accountable only to their shareholders and not to society as a whole. While they acknowledge that corporations must be subject to the laws of the countries in which they operate, they argue that corporations have no obligations to society. Some people perceive CSR as contrary to the very nature and purpose of business, and as an interference with free trade. Those who argue that CSR is anti-capitalist and advocate neo-liberalism say that improved health, increased longevity, and/or reduced infant mortality was the result of economic growth associated with free enterprise.

Critics of this claim perceive neoliberalism as opposed to the welfare of society and an interference with human freedom. They state that the type of capitalism practiced in many developing countries is a form of economic and cultural imperialism, noting that these countries generally had a lower degree of labor protection and therefore their citizens are at higher risk of being exploited by multinational corporations.

Many individuals and organizations are between these polar opinions. For example, the REALeadership Alliance argues that leaders in business (corporate or otherwise) must change the world for the better. Many religious and cultural traditions assume that the economy exists for the service of man, so economic enterprises have obligations to society (for example, the call "Economic justice for all (English) Russian "). Moreover, as discussed above, many advocates of the concept of CSR point out that CSR can significantly improve corporate profitability in the long run, as it reduces risks and inefficiencies while laying the foundation for potential benefits such as brand reputation and employee engagement.

CSR and controversial motives

Some critics believe that CSR programs are implemented by companies such as British American Tobacco (BAT), the oil giant (well known for their high-profile environmental advertising campaigns) and McDonald's, to divert public attention from the ethical issues associated with their core business. . They contend that some corporations start CSR programs for the commercial benefits they will receive by increasing their reputation in the eyes of the public or government. They believe that corporations that exist solely to maximize profits cannot act in the best interests of society as a whole.

Another problem is that companies that claim to be committed to CSR and sustainability are simultaneously engaging in harmful business practices. For example, since the 1970s the association of McDonald's Corporation with Ronald McDonald House was seen as CSR and relationship development. Recently, when the concept of CSR has become more popular, the company has stepped up its CSR programs related to personnel, the environment and other issues. However, in relation to McDonald's restaurants compared to Morris & Steel, Judges Pill (Pill), May (May) and Keane (Keane) argue that it is fair to say that McDonald's employees around the world "have lower wages and working conditions ", and also that "if a person often eats at McDonald's, his diet is high in fat and other substances, which significantly increases the risk of heart disease" .

Similarly, Royal Dutch Shell has a highly publicized CSR policy and was the first to use a triple bottom line reporting system, but this did not stop the scandal in 2004 regarding the false report of oil reserves - an event that seriously damaged its reputation and led to accusations in hypocrisy. Since then, the Shell Foundation has been involved in many projects around the world, including partnering with Marks and Spencer (UK) to help flower and fruit growing communities across Africa.

Critics concerned about corporate hypocrisy and insincerity generally believe that mandatory national and international regulation is better than voluntary measures to ensure socially responsible behavior of companies.

Incentives

Corporations decide to use CSR practices under the influence of the following incentives.

ethical consumerism

Legislation and regulation

Another motive for CSR is the role of independent intermediaries, in particular governments, in ensuring that corporations do not harm the common social good, including people and the environment. Critics of CSR such as Robert Reich (English) Russian , argue that governments should define a system of social responsibility through legislation and regulation that will enable businesses to behave responsibly.

Issues related to government regulation raise several issues. Regulation alone is unable to comprehensively cover every aspect of a corporation's activities. This results in cumbersome legal processes involving interpretation and contentious gray areas (Sacconi 2004). General Electric is an example of a corporation that failed to clean up the Hudson River after releasing organic pollutants. The company continues to insist in the lawsuit on the distribution of responsibility, while cleanup is in place (Sullivan & Schiafo 2005). The second issue is the financial burden that regulation can impose on the national economy. This view is shared by Bulkeley, who cites as an example the actions of the Australian federal government to avoid compliance with the Kyoto Protocol in 1997 due to concerns about economic losses and national interests. The Australian government argued that the signing of the Kyoto Pact would bring Australia more economic damage than any other OECD country (Bulkeley 2001, p. 436). Critics of CSR also point out that organizations pay taxes to the state in order to ensure that their activities do not have a negative impact on society and the environment.

Crises and their consequences

A crisis is often needed to draw attention to CSR issues. One of the strongest arguments against environmental management is the Ceres Principles. (English) Russian , which resulted from the accident of the oil tanker Exxon Valdez in Alaska in 1989 (Grace and Cohen 2006). Other examples include poisonous paint used by toy giant Mattel, which required a recall of millions of toys worldwide and forced the company to implement new risk management and quality control processes. In another example, Magellan Metals in the Western Australian city of Esperance has been held responsible for major pollution that has killed thousands of birds in the area. The company was forced to shut down operations immediately and work with independent regulators to clean up.

Latin America and the Caribbean

The movement towards CSR is relatively new in Latin America and the Caribbean and is moving forward as companies are under pressure to meet the demands of the global economy. For SMEs in the region, using CSR practices can provide a key to new market opportunities and bring a range of other benefits, including cost reduction, improved results and public image, and greater opportunities to collaborate with other SMEs or large firms.

The levels of corporate citizenship are corporate governance legislation, corporate philanthropy, and corporate social responsibility. Corporate citizenship means obeying the law and meeting certain standards. Corporate philanthropy means helping local communities through social investment. Corporate social responsibility requires the fulfillment of one's obligations to stakeholders.

In addition to these benefits, corporate governance practices can help small businesses access the capital they need to grow.

There are a number of obstacles that need to be overcome in order to promote the expansion of CSR practices among small and medium-sized enterprises in this region: insufficient understanding of the concept of CSR among small and medium-sized enterprises; lack of qualified specialists in the region to create opportunities in this area; insufficient shareholder or government pressure on companies to release their management information. The Multilateral Investment Fund is working to address these issues through projects to raise awareness among small and medium-sized enterprises in Latin America and the Caribbean of the benefits of CSR and to support smaller companies in their efforts to implement CSR activities. The Multilateral Investment Fund also cooperates with large companies, foundations and universities interested in raising awareness and spreading knowledge about CSR among enterprises in the region.

Notes

"City and business: formation of social responsibility of Russian companies" (Ivchenko, Liborakina, Sivaeva, 2003).

Literature

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Bulkeley, H. (2001). Governing Climate Change: The Politics and Risk Society. Transactions of the Institute of British Geographers, New Series, Vol.26, No.4, pp. 430–447.
Brand Strategy (2007). "10 key things to know about CSR". London. pg.47.
Catalyst Consortium (2002). What is Corporate Social Responsibility?
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Fialka. J. (2006). “Politics & Economics: Big Businesses Have New Take on Warming; Some Companies Move From Opposition to Offering Proposals on Limiting Emissions. Wall Street Journal. pg.A.4.
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Employment

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

The essence of corporate social responsibility

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

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

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

Historical aspects of the development of the concept

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

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

According to the above-mentioned scientist, the goal of management activity is the balance of society. In addition, there should be a symbiosis of government control and private business. Simply put, a balance is ensured between selfish and national interests.

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

However, at the beginning of its formation, this definition meant only the nature of relationships with employees, the timeliness of wage payments, as well as an adequate level of taxation. In other words, the circumstances that characterize the external side of the socio-economic activities of specific companies.

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

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

Multi-level system

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

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

Main Models

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

Social projects

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

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

Educational projects

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

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

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

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

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

Environmental projects

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

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

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

Principles and strategies of corporate social responsibility

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

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

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

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

Corporate responsibility and its main principles

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

Conceptual Features

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

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

Key Conceptual Components

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

Implementation Tools

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

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

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

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

Joint partnership programs that aim to reduce social tension and improve living standards are made possible through social investment. This financial assistance implements long-term projects that provide a systematic approach to solving social problems.

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

Sponsorship provided by a legal entity or individual on the terms of advertising distribution is also considered an important tool.

Output

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

There are various definitions of corporate responsibility.

CSR- this concept, according to which organizations take into account the interests of society, taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other interested parties in the public sphere. This obligation goes beyond the statutory obligation to comply with the law and involves organizations voluntarily taking additional steps to improve the quality of life of workers and their families, as well as the local community and society at large.

CSR is a system of voluntary relationships between the employee, employer and society, aimed at improving social and labor relations, maintaining social stability in the workforce and the surrounding community, developing social and environmental activities at the national and international levels.

Some argue that this is nothing more than an embellishment of reality; others say it is an attempt to replace the government's role as controller of powerful multinational corporations.

Three main interpretations of CSR:

1. The first (classical approach) and the most traditional.

Emphasizes that the sole responsibility of a business is to increase profits for its shareholders. This point of view was promulgated by the Nobel Laureate in Economics Milton Friedman in 1971 in the article "The Social Responsibility of Business - Making Money" and can be called the theory of corporate selfishness.

The main shortcoming of the theory is time limitation. If the company incurs additional expenses in the short term, then in the long term it benefits from improving the corporate image and developing relations with the local community. In particular, M. Friedman noted that the fight against poverty is not a function of private business. This is the business of the state. The main task of a business is to earn money for shareholders and customers within the law. The business has no other obligations. The organization must pay taxes and owes nothing to anyone except God and conscience. According to M. Friedman, managers who have goals other than profit maximization assign themselves the role of unelected policy makers. That is, without having a legitimate right and sufficient competence, managers are trying to resolve issues and determine the ways for the development of society, which politicians should do.

2. the theory of corporate altruism.

This theory is directly opposite to the theory of M. Friedman.

Main idea is that business should not only care about profit growth, but also make the most accessible contribution to solving social problems, improving the quality of life of citizens and the community, as well as preserving the environment. The authorship of this theory belongs to the Committee for Economic Development. The recommendations of the Committee emphasized that "corporations are obliged to make a significant contribution to improving the quality of life of citizens and communities, as well as to the preservation of the environment. Companies cannot remove themselves from social problems, as they are open systems, actively participating in lobbying for laws and other government decisions, sponsoring various parties and other public associations.

3. the theory of "reasonable egoism".

It is based on the idea that corporate social responsibility is simply "good business" because it reduces long-term profit losses. Spending on social and charitable programs reduces current profits, but in the long run creates a favorable social environment and, therefore, sustainable profits. Philanthropic and sponsorship programs contribute to the legal reduction of the company's tax base and give a good "publicity effect". This is the main motive of the social activity of the company.

Despite the ever-increasing attention to the issue under consideration, there is still no single generally accepted understanding of the social responsibility of business or corporate responsibility.

Some experts perceive socially responsible behavior primarily in an ethical sense, while others perceive it as a concept of legal responsibility.

According to M. Palazzi and J. Stutcher, "social responsibility is basically a philosophy or image of the relationship between business and society, and for its implementation and sustainability over a long period of time, this relationship requires leadership.

According to the position of A. Carroll, CSR is multi-level, it can be represented as a pyramid (Figure 2).

Lying at the base of the pyramid economic responsibility is directly determined by the basic function of the company in the market of a producer of goods and services that can satisfy the needs of consumers and, accordingly, make a profit.

Legal liability implies the need for a law-abiding business in a market economy, the compliance of its activities with the expectations of society, fixed in legal norms.

ethical responsibility, in turn, requires business practice to be consonant with the expectations of society, not specified in legal norms, but based on existing moral norms.

Philanthropic Responsibility encourages the company to take actions aimed at maintaining and developing the welfare of society through voluntary participation in the implementation of social programs.

In this way, CSR- is the obligation of business to make a voluntary contribution to the development of society, including social, economic and environmental spheres, accepted by the company in excess of what is required by law and the economic situation.

In foreign sources of information, social responsibility is often interpreted as:

"Business' self-made commitment to support sustainable economic development by working with workers, their families, local communities and society at large to improve the quality of life through actions that benefit business and the development of society as a whole."

The World Bank Research Institute understands social responsibility in two ways:

1. A set of policies and actions related to key stakeholders, values and fulfilling the requirements of the rule of law, as well as taking into account the interests of people, communities and the environment
2. Business focus on sustainable development

The European Commission in its documents relies on the broadest definition:

"CSR is a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment."

According to the definition of the Russian Managers Association CSR business- 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.

Social responsibility also lies in the fact that companies try to meet public expectations regarding their products or services and at the same time form high social standards, thus contributing to improving the quality and standard of living in the country.

The main task of CSR- combine a sense of duty and real social action.

In this regard, it is interesting to analyze the structuring of the concept of CSR. In particular, they offer three main components of CSR development:

1. social obligations;
2. social response;
3. own responsibility;

At the same time, social obligation serves as the basis for the socially oriented activity of a business entity.

social obligation- the obligation of a business entity to fulfill its economic and legal obligations to society. If a company links its activities with the fulfillment of certain social obligations, then it pursues social goals only to the extent that the latter contribute to the achievement of its economic goals. Unlike social obligation, both social responsibility and social responsiveness go beyond the mere compliance by companies with basic economic and legal requirements.

Responsibility- this is a relationship guaranteed by society and the state that ensures the observance of the interests and freedoms of interrelated parties . It includes three components:

1. awareness of duty;
2. assessment of behavior;
3. imposition of sanctions;

Social responsibility- the company's commitment to pursue long-term public benefit goals. Hence the concept of social responsibility is characterized by certain moral and ethical emphases, namely: the organization must do what is aimed at improving society, and not do what can lead to its deterioration. Therefore, the activities of any company that manufactures products that are essentially harmful to the health of any person will never be considered socially responsible, despite significant amounts of social investment in staff development, promotion of a healthy lifestyle and treatment. These companies can only be classified as socially responsive.

social response- the company's ability to adapt to changing social conditions. In the process of social response, companies are guided by social norms, the great importance of which lies in the fact that they can serve as convenient and useful guidelines for managers in the process of making managerial decisions. The importance of social response lies primarily in the fact that it replaces general reasoning with practical actions. Proponents of the concept of social response consider their theory more realistic and feasible than social responsibility.

It is important to note that, rather than assessing what actions are good for society in the long term, managers working in socially responsive companies identify core social norms and adjust the degree of social participation of their organizations in such a way as to ensure that they quickly respond to changing social conditions. The most modern examples of companies based on the concept of social response are Prentice Hall, McGraw-Hill, Los-Angeles Times, Washington Post, New York Times, Grand Metropolitan, Kraft General Foods, etc.

Comparative analysis of the concepts of social responsibility and social response:

Thus, if we are talking about the company's involvement in social activities, then all structural components must be present: social responsibility, social response and social obligation. Moreover, the social obligation serves, as already noted, as the basis for the socially oriented activity of a business entity.

There are interrelations between these three components of the direction of CSR development. (picture 3)

An integrated approach was developed by scientists L. Preston, J. Post, A. Carroll. The pinnacle of an integrated approach is the interpretation of A. Carroll, who gave his own definition of CSR.

CSR means "conformity activities of the organization to the economic, legal and discretionary (philanthropic) expectations placed by society on the organization in a given period of time.

Somewhat later, Carroll clarified his definition as follows: "CSR is multi-level responsibility which can be represented as a pyramid. A CSR firm must strive to make a profit, comply with the law, be ethical, and also be a good corporate citizen."

The pyramid of A. Carolla is shown in fig. 6.3. Lying at the base of the Carolla pyramid economic responsibility implies the direct responsibility of the organization in the market as a producer of goods and services

Rice. 6.3.

satisfy any needs of consumers and thus extract their profit.

Legal liability implies the need for law-abiding business in a market economy, the compliance of the company's activities with the expectations of society, which are fixed in legal norms.

ethical responsibility requires the organization's business practices to conform to societal expectations that are not specified in legal norms, but are based on existing moral norms.

Philanthropic or discretionary liability encourages the company to take charitable actions aimed at helping those in need, including in the implementation of social programs.

1) corporate social responsibility - possible levels: economic, legal, ethical, discretionary;
2) corporate social susceptibility - a range of changes from reactive to proactive: reactive, defensive, adaptive and proactive;
3) relevant public issues - environmental protection, product safety, discrimination, workplace safety, interaction with shareholders, etc.

The similar development of the idea of multidimensional CSR was continued by the model developed by S. Vartik and F. Cochren, who focused on corporate social activities (KSD). At the same time, they relied on the three-dimensional model of A. Caroll, but each dimension of Caroll was given its own names: principles, process, policy.

The QSD model by S. Vargik and F. Cochran is shown in Table. 6.1.

Table 6.1

Model of corporate social activity by S. Vartik and F. Cochran

Corporate Social Activities represents a fundamental relationship between the principles of social responsibility, the process of social receptivity and policies aimed at solving social problems.

According to Wood, the term "activity" implies actions and results, and social receptivity is not one process, but a combination of different processes.

Corporate social responsibility provides an answer to the question: why should a company act in one way or another?

Corporate social responsiveness answers the question: how exactly does a company operate?

D. Wood suggested the following model of corporate social activity (KSD), which includes the principles of KSD, processes of KSD and the results of corporate behavior.

Table 6.2

Guiding forces operating in the model of corporate social activity by S. Vartik and F. Cochran

CSR principles

1. Institutional principle of legitimacy: society provides business with legitimacy and gives it power. In the long run, this power is lost by those who, from the point of view of society, do not use it responsibly.
2. Organizational principle of public law responsibility: organizations in business are responsible for those results that relate to areas of their interaction with society.
3. Individual principle of freedom of managerial choice: managers are moral agents. In every area of corporate social responsibility, they must use the freedom of choice they have to achieve socially responsible results.

Corporate Social Responsiveness Processes

1. Assessment of the business environment.
2. Management of interested parties (stakeholders).
3. Problem management.

Results of corporate behavior

1. Impact on society.
2. Social programs.
3. Social policy.

D. Swanson suggested reorienting D. Wood's model towards the development of CSR principles. In addition, she identified the following value-based organizational processes:

economizing - the process of achieving effective results in the framework of competitive behavior; at the same time, organizations are responsible for the results of ecopoising;
striving for power - the struggle for raising the status within the management hierarchy; at the same time, when making decisions, top managers should put the interests of economizing and ecolodging above the desire for power;
ecologizing is the process of developing the organization's relations with the external environment, which ensures the stability of the organization; while organizations are responsible for the results of ecolodging.