Introduction

History of CSR development

Definition of CSR

CSR Governance Mechanisms

Conclusion

List of used literature

Introduction

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

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

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

History of CSR development

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

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

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

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

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

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

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

Development of CSR in the West:

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

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

The main reasons why companies pay special attention to social responsibility issues are:

globalization and the increased competition associated with it;

the growing size and influence of companies;

strengthening the mechanisms of state regulation;

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

growth of civic activity;

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

Development of CSR in Russia.

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

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

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

The need to increase the social responsibility of business is noted today at the highest state level. At the same time, the state plays a particularly important role in this process. corporations and state-owned companies.

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

Definition of CSR

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

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

promotes sustainable development including the health and welfare of society;

takes into account the expectations of interested parties;

international standards of conduct;

implemented throughout the organization

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

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

“the obligation of business to contribute to sustainable economic development, labor relations with employees, their families, the local community and society as a whole to improve their quality of life”;

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

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

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

production of quality products and services for consumers;

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

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

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

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

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

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

Table 2.1

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

CSR Governance Mechanisms

corporate social responsibility

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

CSR management mechanisms are presented in Table 3.1

Table 3.1

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

Conclusion

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

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

Despite the fact that it is quite difficult to trace a direct relationship between CSR and financial performance, such attempts are regularly made.

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

Bibliography

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Perekrestov D.G., Povarich I.P., Shabashev V.A. Corporate social responsibility: issues of theory and practice. Publishing house "Academy of Natural History", 2011.

Voevodkin N.Yu. Social responsibility in the system of corporate governance // Journal "ARS ADMINISTRANDI" ("The Art of Management"), 2011 No. 4

Zaretsky A.D. Corporate social responsibility: from charity to image // Economics: theory and practice. No. 1. 2011.-S. 9-14.

Ivanova V. Features of the formation of models of corporate social responsibility in foreign countries and Russia http: //www.chelt.ru/2009/10-09/list 10-09.html

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Vnesheconombank CSR // New business philosophy, tutorial Moscow 2011

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

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

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

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

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

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

Production of quality products and services for consumers;

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

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

Building conscientious and mutually beneficial relationships with all stakeholders;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Voluntary practices in the field of CSR.

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

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

Compliance with legal requirements for the company's activities.

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

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

Company Stakeholder Orientation

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

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

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

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

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

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

The quality of strategic management.

Flexibility / adaptability.

Stability of leadership positions in a competitive environment.

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

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

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

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

2. Sales growth and consumer loyalty.

3. Optimization of attraction and retention of labor force.

4. Reducing the scope of control by supervisory organizations.

6. Improve productivity and quality.

7. Growth of financial efficiency.

8. Access to capital.

9. Stock stability.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

^ Levels of corporate social activity.

The corporate social policy of the company in practical terms unfolds at least at three levels:

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

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

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

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

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

1. Development of the theme of social investment.

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

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

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

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

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

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

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

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

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

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

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

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

1. New concerns and expectations of citizens, consumers, public authorities and investors in the context of globalization and massive industrial change.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

^ The corporate social report is an important CSR document

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

^ Table 17.1

Distribution of non-financial reports by industry affiliation of companies

Industry affiliation of the company	Number of companies	Number of reports
Oil and gas
Power industry
Metallurgical and mining
Thematic report (for example, "Environmental Report" - Western Timber Company). Corporate social report (unverified/verified, for example, EuroChem's corporate social report). Sustainability Report (Unverified/Verified). A corporate social report allows a company not only to present information about its corporate policy in a consolidated form, but also to bring it to its target audiences. In addition, its own corporate social report gives the company significant image and managerial advantages: Strengthening the company's reputation as a socially responsible corporate citizen in the international and Russian business community. Additional external and internal multi-aspect professional assessment social activity of the company. Potentially reducing the amount of control by supervisory authorities. Growth of the company's intangible assets (primarily strategic investments in the corporate brand). An additional opportunity to positively influence potential investors. Independent news stories. Possibility of targeted information impact on “hard-to-reach” target audiences (representatives of state authorities, public organizations, heads and owners of public organizations, heads and owners of large companies). Optimization of the management of the company's social activity through the accumulation and comprehensive analysis of information on all aspects of social activity. The global practice of social reporting implies independent validation of the procedure and content of the corporate social report, which means that: - Firstly, collection and analysis of information on the company's social activities is carried out in accordance with one of the recognized international standards (GRI - global reporting initiative, Accountability 1,000, etc.); - Secondly, the content of the social report and related working documents undergo an independent professional examination for compliance with the requirements of international standards; - third, the content of the social report is communicated to the key target audiences – stakeholders. Thus, the corporate social report becomes an authoritative document demonstrating the goals, objectives and results of the company's social activities. The expanding practice of corporate social reporting has acquired an institutional shell in the form of international and national standards non-financial reporting. Most Russian companies are guided by the GRI and AA 1000 reporting standards. GRI was created in 1997 by The Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Environmental Program (UNEP) to improve the quality, rigor and usefulness of reporting in areas of sustainable development. The initiative was supported and actively participated by representatives of business, non-profit advocacy groups of organizations specializing in the field of accounting, trade unions, investors and many other groups and organizations. The Global Reporting Initiative (GRI) is a long-term multi-stakeholder international initiative. Its goal is to develop and disseminate Guidelines for Reporting Sustainability, applicable worldwide. The recommendations are intended for voluntary use by organizations when reporting on the economic, environmental and social impact of their activities, as well as the goods and services they produce, on the environment2. The recommendations are intended to help reporting organizations analyze and communicate to stakeholders about their contribution to the achievement of the sustainable development goals. The GRI reporting system is intended to be used as a generally accepted reporting system for an organization's economic, environmental and social performance. GRI includes a detailed description of the indicators considered in the report (see Table 17.2). The system is designed to be used by organizations of all sizes, industries and locations. It takes into account the characteristics of a wide range of organizations - from small enterprises to diversified companies operating on a global scale. The GRI reporting system includes both general and industry-specific materials that a wide range of stakeholders around the world have recognized as universally applicable to reporting on an organization's sustainability performance. GRI is the basis for reporting on the economic, environmental and social performance of an organization in accordance with the following principles (Fig. 17.1): Outline the principles of reporting and describe in detail the content of sustainability reports; Help organizations to create a balanced and adequate view of their economic, environmental and social performance; Contribute to the comparability of sustainability reports of various organizations, including when carrying out activities in geographical areas remote from each other; Maintain systems of benchmarks and assessments of sustainability indicators established by industry codes, standards and voluntary initiatives; Serves as a tool for interaction with stakeholders. Finally, the principle of report verifiability is linked to several other principles such as comparability, accuracy, neutrality and completeness. This principle is intended to ensure that the process of preparing the report and the information presented in it meet the standards of quality, reliability and other similar expectations. The AA1000 standard with more stringent methodological limits is also common. The AA1000 standard is a generally applicable standard for evaluating an organization's sustainability performance reporting, and for evaluating its underlying processes, systems, and competencies. The standard provides insight into the key elements of the verification process. The Institute of Social and Ethical Accountability (AccountAbility) is a leading international institution in the field of improving corporate reporting for sustainable development. The Institute's AA1000 series provides organizations with effective reporting management and quality assurance tools and standards. "AccountAbility" conducts up-to-date scientific research, on the basis of which it forms public policy, deals with vocational training verification of specialists. The Institute uses an innovative open management model that involves the participation of collective and individual members, which include representatives of business, public organizations and government agencies from around the world. The AA 1000 verification standard is intended primarily for use by verification organizations. It gives an idea of ​​how to organize and carry out the work entrusted to them to check and verify the report. In addition, the AA1000 Verification Standard is designed to: assist the reporting entity in assessing, planning, describing and overseeing report verification work (including internal verification), and assist the board of directors or board of directors in overseeing the disclosure of non-financial information; provide an opportunity for interested parties to familiarize themselves with the results of verification and related reports and evaluate their quality; assist standard setters and policy makers in the development of non-government voluntary standards, as well as in the development of voluntary and mandatory aspects of organizational reporting, in particular reporting requirements and verification of reports; help professionals in the field of professional development and training improve their skills in the field of verification and reporting in general, ^ Rice. 17.1. GRI reporting principles The main characteristics of the AA1000 standard: 1) covers the entire range of performance indicators of the organization, i.e. indicators of sustainability, 2) evaluates the completeness of the organization's understanding of its own performance indicators and its impact on the external environment, and also takes into account the opinions of interested parties about this; 3) highlights the materiality of the content of the reporting to stakeholders and the accuracy of the information disclosed, and draws attention to the organization's policies and compliance with mandatory standards; 4) lays the groundwork for public statements of compliance that will increase the credibility of published sustainability reports; 5) evaluates the ability of the organization to respond to the requests of interested parties and, thereby, considers reporting as part of an ongoing interaction with them; 6) takes into account not only the current state of affairs, but also a possible change in the situation, i.e. not only how the organization implements the stated policy and achieves its goals, but also how it is able to meet future standards and expectations; 7) supports and integrates various approaches to quality verification that involve multiple verification organizations, approaches and standards, including ensuring compliance with the "Recommendations for Reporting Sustainability" proposed by the Global Reporting Initiative Sustainability Reporting Guidelines; 8) applicable to organizations of various types and sizes, can be used by verification organizations in different geographical, cultural and social conditions; 9) require the verifier to demonstrate its competence and provide information on the nature of the relationship with the reporting entity (i.e., the client). Organizations using any part of the AA1000 Series, including the AA1000 Verification Standard, undertake to take into account the interests of all parties, i.e. organizations undertake: a) identify and study their social, environmental and economic impacts and related performance indicators, as well as the opinion of interested parties on this; b) take into account the requests and needs of interested parties and respond appropriately to them in the policies and practices of the organization; c) provide interested parties with a report on their decisions, actions and their consequences. The Chamber of Commerce and Industry of Russia (CCI RF) has developed a draft of the first domestic standard in the field of social reporting. The standard assumes the presence in the company's social report of an introductory part ( general provisions) and seven thematic sections. The standard has been prepared taking into account the basic principles of the international standards for corporate social reporting AA1000, developed by the British Institute for Social and Ethical Accountability, and the Standard, called the "Guidelines for reporting on sustainable development", developed as part of the Global Reporting Initiative. In addition, the Standard of the Chamber of Commerce and Industry of the Russian Federation takes into account those requirements that, in modern conditions are presented to Russian business in terms of its social responsibility of behavior on the part of the state and society. Separately, it should be noted the framework documents in the field of social responsibility - the Social Charter of Russian Business (RSPP) and the Memorandum on the principles of CSR (Association of Russian Managers). Compliance with social reporting standards in the process of preparing a non-financial report is confirmed by an independent verification procedure, which is voluntary. Verification is a method that, using a number of specific principles and approaches, allows you to evaluate the quality of the materials prepared by the organization, for example, its reports, as well as the systems, processes and level of competence in the organization that ensure the effectiveness of its work. Verification implies that the results of such an assessment will be open to the general public, which will serve as a guarantee for the recipients of the report of its authenticity. There are the following benefits of social report verification: An independent assessment of the content of the report as an official corporate document - the growth of readers' confidence in the report. Image support of the brand of the verifier company gives additional weight to the report. Additional features positioning the report in the information space. ^ Technology for compiling a corporate social report One of the key stages of corporate social activity is the preparation and publication of a social report - an open document that contains data regarding the results of the company's activities in the field of ecology, charity, labor relations, participation in regional development, etc. To prepare the company's corporate social report usually set aside clearly defined, tight deadlines. Therefore, a systematic approach to managing the social reporting process should be considered as the basic principle of working on a document. An important place here is occupied by strategic and operational planning of all these stages of the implementation of the corporate social reporting process, which allows for optimal management of financial, intellectual, organizational and administrative resources. The essence of social reporting is not to get a beautiful weighty book as a result, but to integrate the principles of social reporting into the corporate governance system. Therefore, the terms during which the preparation of a social report takes place are quite long - from three months to a year. Social reporting is an ongoing process rooted in the management system. But in reality, a company usually has clearly defined, tight deadlines for preparing a corporate social report. Many companies that are just planning to start the social reporting process for the first time spend as much time on this as they do on the development of a booklet. It can be difficult for consultants specializing in the field of social reporting to convince their clients of the incorrectness of this approach and they have to show miracles of ability to work in order to meet extremely tight deadlines. And here a systematic approach to managing the process of social reporting should be considered as the basic principle of working on a document. An important place in this case is occupied by strategic and operational planning of the stages of implementation of the corporate social reporting process, which allows for optimal management of financial, intellectual, organizational and administrative resources. Let's try to divide the whole process into stages. At the preparatory stage, organizational actions are taken that are necessary to launch the process of social reporting. Primarily, detailed terms of reference are drawn up and approved for the preparation of a social report and a detailed calendar plan that provides effective time management for the process of preparing a social report. The assignment clearly identifies the key goals, objectives, vision of future results and deadlines for the completion of work, and provides a draft preliminary table of contents for the social report. If a company is planning the first release of a social report, it is recommended to see what these documents issued by other companies look like, this will help at least approximately estimate the amount of work. At the same time, the study of best practices in the field of social reporting is a necessary element of the preparatory stage. To compare the content of social reporting of selected financial institutions, it is recommended to use the information packages of GRI, AMP, RSPP, RF CCI, etc. Additionally, an independent verifier of the corporate social report is selected. It is desirable that already at the very beginning of the social reporting process, the company has a specialist or a group of specialists responsible for coordinating the process. working group and for corporate social responsibility (CSR) is formed from among the company's managers and external experts. The group is formed to oversee the process of preparing a corporate social report and the gradual implementation of the principles of social reporting with a focus on international standards. The group discusses and accepts for further process the data and materials that are planned to be placed in the social report. Many international social reporting standards strongly recommend the creation of such a group to ensure the continuity of the social reporting process. A social report is not a matter of one or two departments and a CSR working group, but a process that concerns the majority of managers and employees. A good start to implementing social reporting in a company is to seminar (business game) on the topic of CSR with the working group and representatives of the company's management. The purpose of the seminar is to build a symbolic field of corporate social responsibility in the minds of the participants of the event and to formulate the key thematic areas of the company's corporate social policy. A successful corporate seminar will serve as a guarantee that in the future all leading departments and departments will be open and ready to cooperate when contacting them for information required for the preparation of a social report. The next stage is research. During this period, qualitative and quantitative data are collected for the preparation of the company's social report. Requests for the provision of qualitative and quantitative data are formed with a focus on indicators of social reporting of international standards. Therefore, at the beginning of this stage, it is recommended to study the content of the standards and indicators indicated in the social report in as much detail as possible. During this stage, the development and implementation of formalized tools for collecting and accumulating qualitative and quantitative information according to the methodology of international standards is carried out. The main data collection tools are: Standardized forms and questionnaires for obtaining primary economic data (internal corporate statistics and key economic indicators). Questionnaires for obtaining primary qualitative indicators of the company's social activities (cases, events, activities, one-time promotions, etc.). Guides of semi-formalized interviews with representatives of top management and employees of the company, focused on obtaining opinions, evaluations of results and prospects for the development of the company's social activities. Questionnaires for conducting regular surveys of company employees on CSR topics (the frequency of surveys is at least twice a year). Further, a generalization and analysis of the indicators necessary for placement in the text of the company's non-financial report is carried out. For this, a wide variety of quantitative and qualitative analysis methods are used. : thematic content - and discourse analysis of internal corporate documents and materials related to the subject of CSR and sustainable development; monitoring of the Russian and foreign media space in order to identify and analyze the existing social image of the company; collection and statistical analysis economic performance of the company with a focus on indicators of international standards of social reporting; an expert survey of representatives of the company's top management, a questionnaire survey of the company's employees who participated in the planning and implementation of corporate social responsibility measures. Writing the text of the report is a separate stage of the social reporting process. The quality of the text of a social report depends not only on the creative abilities of the authors, but on the completeness of the information collected and the quality of its analysis. It is recommended to involve employees and heads of services and departments of the company who are experts in the relevant field in preparing the text of the report - this allows you to avoid factual errors and inaccuracies in the text. First, a detailed table of contents (synopsis) of the corporate social report is developed, corrected and approved. After that, the text of the report is actually written and approved. It is recommended that the draft working text of the report be submitted for discussion by the working group on CSR, and each chapter be submitted for approval to departments competent in a particular area from finance and production to ecology, charity, social investment. In parallel with this, it is advisable to hold meetings with stakeholders to discuss the preliminary results of social reporting. Prepress and publication completes the report preparation phase. It is recommended to pay no less attention to the design of a social report than to its content - high-quality packaging will increase interest in the content of the document. In parallel with the collection of statistical and textual information about the company, it is advisable to form a library of illustrations that will saturate the report with high-quality visual information. When developing a design layout for a social report, you need to understand that a social report is a serious content document, where creativity should not go against the perception of the content. After the text of the report has been approved, it is recommended to carry out high-quality literary editing and proofreading - a professional approach when working with the text of a social report indicates the seriousness of the company's intentions in the field of non-financial reporting and avoids typos and oddities. The dissemination of the report and the process of its independent verification are separate stages of work, which we will discuss in more detail in future publications. It is better to simultaneously publish the report in electronic and printed form. When laying out the report, actively use the possibilities of graphic design, drawings and photographs. It is advisable to translate the report into English to inform foreign partners of investors and NGOs. Carry out internal information work to bring the content of the report to the management and staff. ^ Interaction with stakeholders An important stage in the preparation of a social report is dialogues and consultations with stakeholders for whom information about the company's social performance may be significant. Stakeholders can be representatives of various groups: local communities, representatives of federal and regional authorities, the banking community, representatives of non-profit organizations, media journalists, enterprise employees, etc. Usually the dialogues are free discussions in the context of the topic of corporate social responsibility. Parties concerned (stakeholders) these are individuals, organizations or communities that are directly related to the activities of the company or are indirectly related to its activities. There are a number of formats, standards, and codes that organizations can choose to govern their stakeholder engagement process. The purpose of these standards is to improve an organization's ability to achieve sustainable development. These include the GRI Sustainability Reporting Guidelines (concerning reporting rules and indicators), SA8000 (concerning certification of enterprises in the field of labor relations), the AA1000 series of documents (concerning the systematic preparation of social reporting based on dialogue with stakeholders and the EFQM quality management model. nationally, various organizations have issued their guidelines and standards relating to corporate social responsibility There are also a number of useful resources developed by organizations such as the World Business Council for Sustainable Development, Business for Social Responsibility, Corporate Social Responsibility in Europe, Future 500 Initiative, British Environment Council, South African Calabash Project, Brazilian Institute of Ethics, India's Development Alternatives Group and International Association for Public Participation. When identifying stakeholder groups as a priority audience, it is recommended to take into account: The level of responsibility in making decisions that affect the activities of the organization. The degree of influence on the company's activities. The degree of closeness to the company. Level of representativeness, reflection of the interests and composition of a given social group. The need for additional information about the work of the company. An important component of the social reporting process is the involvement stakeholders in a communication exchange. The form of involving stakeholders in the dialogue can be different: round tables, group discussions, questionnaires, expert interviews, newsletters. The GRI standards provide for a wide range of stakeholder consultation formats. Typically, dialogues with stakeholders are free discussions in the context of the topic of corporate social responsibility. Interaction with stakeholders is an integral element of the social reporting process, ensuring the exchange of information between the company and its target audiences. When organizing interaction with stakeholders, it is recommended to pay attention to the following aspects: Preliminary analytical work should be carried out to identify priority stakeholder groups. Within the framework of one session of social reporting, it is impossible to cover all interested groups. It is necessary to inform potential stakeholders about the goals and procedure for interaction in the context of CSR. If possible, before the interaction, the stakeholders should be provided with the fullest possible information about the organization and its social activities. It is necessary to prepare a guide for communication with stakeholders in advance. It is necessary to form an electronic database of stakeholders with contact details and characteristics of involvement in the dialogue. Interaction with stakeholders can be considered as an informational occasion (especially if it is a round table dialogue). It is important to record all interactions with stakeholders on photo and audio and summarize in the form of brief reports and analytical notes. In the future, this will help with independent verification and preparation of a social report. Dialogues with stakeholders can be considered as part of PR communication aimed at establishing contacts with selected target groups. Fixing the course of the meeting on audio and photo. Preparation of materials for informing stakeholders at the second meeting following the results of the first. Internal evaluation of the results of dialogues with stakeholders. Availability of an independent meeting moderator. The number of participants is limited to no more than 20-25 people. Organization feedback directly at the event - questioning. Proper organization of space - the format of the "round table". When organizing interaction with stakeholders, the emerging communication risks should be taken into account, the main of which are: Incorrect identification of stakeholders. Wrong choice of form of stakeholder involvement. Lack of understanding of the purpose and format of the event. Sharp remarks that company representatives are not ready for. Problems of attendance at the dialogue. Unpreparedness of company representatives and stakeholders. Lack of interest from stakeholders. Stakeholder involvement is fragmented. In general, the effectiveness of interaction with stakeholders can be assessed in the context of several aspects: firstly, in terms of providing information to stakeholders for making decisions and actions that affect both the company and society as a whole; secondly, from the standpoint of the ability to pool resources (knowledge, personnel, money and technology) for joint problem solving; thirdly, dialogues with stakeholders contribute to more equitable and sustainable development by providing an opportunity to be heard by those who have the right to it; Fourth, working with stakeholders allows you to better understand stakeholders and economic conditions, including the market situation, as well as manage risk and reputation more effectively. More detailed descriptions of stakeholder engagement can be found in the Social Reporting Standards and the Stakeholder Engagement Practice Guide published by the UN and AccountAbility. This manual has been developed for use both within organizations as a whole and for the implementation of individual projects or processes. The company can customize it to its individual needs, arising from the specifics of the project or the needs of the organization, based on documents and materials posted on the www. accountability. org. uk, you can also make changes. The global practice of social reporting implies independent validation of the procedure and content of a corporate social report.

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

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

States- in the field of conscientious fulfillment of obligations to pay taxes and fees, partnership in solving socially significant tasks;

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

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

business partners- in the field of conscientious fulfillment of the undertaken obligations and compliance with the principles of business ethics;

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

Main areas of corporate social responsibility

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

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

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

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

Staff development- the direction of the Corporation's social programs, which is carried out in order to attract and retain talented employees (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 the adoption of managerial decisions).

Basic principles of UVZ social policy

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

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

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

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

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

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

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

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

Improved relationships with government agencies.

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

International norms governing CSR:

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

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

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

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

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

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

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

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• Introduction
• Conclusion

Introduction

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

Before partners;

to consumers;

Before workers;

environmental;

To society as a whole.

The approach to implementing this policy depends on the size of the organization, business sector, established traditions, 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 the corporate mission and values, as well as in 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.

1. Social investment programs

An important aspect of the social responsibility of business structures is their interaction with society as a whole. The traditional practice of corporate charity is gradually becoming a thing of the past. Leading corporations go beyond "classic" philanthropy - monetary or commodity assistance to charitable, social, cultural organizations. The new approach to participation in the life of society includes not only the traditional material assistance from the company's profits, but also the provision of support to society by the employees of the corporation and even its participation in fundraising - raising funds from other philanthropists for joint social projects.

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:

Direct investments in socially significant projects that can pay off;

Cash donations;

Free provision to funds and public organizations services of its employees, including top managers;

Free transfer of goods or services;

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

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 (Table 1):

WITH charitable foundations, international organizations;

with other companies;

with non-profit organizations.

It is important to note that the success of cooperation is ensured by:

Responsible approach of the company to the choice of partners;

A common understanding by partners of the goals and expected results of activities;

Agreed PR-policy in relation to partnership;

Conclusion of a legal agreement and coordination of costs for the implementation of the program.

Table 1 Social investment partnerships

Type of partnership	Advantages	Examples of joint activities
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 their projects. International foundations have extensive experience in the professional management of funds for charity, in the fair and transparent distribution of resources, in tracking the targeted spending of donations and grants. In particular, the British charitable foundation CAF helps to manage the social programs of more than 60% of large British companies.	Program "New Day" JSCB "Rosbank", 30% of the budget is provided by the UN Children's Fund UNICEF, social grant programs
With other companies	Allows the company to take part in setting priorities, developing uniform rules in the field of social policy, reducing the cost of drawing up their own documents and policies, as well as without significant costs to improve the image of the organization, to give a specific message target audience	Efforts of the Russian Union of Industrialists and Entrepreneurs (RSPP) to develop a unified code of corporate ethics, activities of the Association of Managers Russia to determine the principles of social responsibility related to the peculiarities of Russian business
With non-profit organizations (NPOs)	These include environmental, human rights organizations, consumer societies and other non-profit organizations whose activities are designed to protect the rights and interests of ordinary members society and affects corporate interests. Technologies offered by NGOs to companies allow you to achieve maximum results in solving social problems with minimal organizational costs	Cooperation in the development of legislation or voluntary rules in the field of environmental safety, environmental education of children and adolescents, joint support for nature protection zones and reserves, efforts to improve the howling literacy of workers

2. Technologies for the implementation of social programs

partnership corporation social responsibility

There are many forms of corporate participation in social spending local authorities: from direct financing of projects to the implementation of programs jointly with other organizations, charitable foundations, and private investors (Table 2).

Along with traditional forms (sponsorship, gratuitous transfer of funds directly to those in need), many enterprises today use a new method of charitable activities based on competitive mechanisms.

Its use is most appropriate in situations where sponsorship is directed to individuals 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:

Manufacturability of the process;

Transparency of procedures and reporting;

Possibility to choose the most effective solution;

New ideas of charity;

The most efficient use of financial resources;

Good PR for the company.

The choice of ways to raise funds for holding competitions is determined by the socio-economic conditions of the territory. In industrialized cities, interest is used on capital from donations from companies, and a model of nominal funds (formed by one organization) has been developed. In cities, the economy of which depends mainly on the city-forming enterprises, the possibility of creating a grant fund is directly related to the economic condition of these organizations.

One of the first steps towards attracting businesses to solve social problems of the territories on an ongoing basis can be called the “consolidated budget” technology developed in the Interregional Public Fund “Siberian Center for Support of Public Initiatives” and developed in many regions of Russia. As part of major regional events (City Day, social projects fair, etc.), a competition is held for a grant to implement projects in priority areas. The grant fund of the competitions is formed thanks to the combined efforts of the administration and business representatives. The last such event provides an opportunity not only to participate in the financing non-commercial project but also learn about the social problems of the region, contribute to their solution. In the future, long-term partnerships are often built with the winning organization. Also, the project often becomes a launching pad for the formation of long-term programs in a certain area.

If the “consolidated budget” model is a one-time collection and distribution of funds using a competitive mechanism, then the local community funds, which have been developing in recent years, operate on an ongoing basis. They accumulate funds from local sources and distribute them on a competitive basis to solve the social problems of the territory. Their activities are geographically limited by the municipality, less often by the region. Foundations provide grants to the local community, i.e. are "donors" supporting charitable and socially significant projects. They function on the basis of complete transparency and openness of their activities and accountability, all decisions are made collegiate bodies management. The difference between the competitive programs of such funds is a quick response to emerging problems of the territories, the frequency of competitions and the variety of grant amounts. For the fund, the participation of business in its activities is not only a factor of trust in this institution and the principles of the competitive distribution of allocated funds, but also confidence in the effectiveness and relevance of ongoing projects. For business representatives, the Foundation's support is an indicator of their involvement in solving the problems of the local community.

Table 2 Types of corporate social programs

	Description
Grant competition	Conducted to identify and maintain most effective projects directed to solve social problems of the community that founded the competition	The most well-known corporate grant programs in Russia are: competition of social projects; grant program "Rosbank" "New Day", directed to support NGOs working with children, caught in a difficult situation
Scholarships	Distributed on a competitive basis. They allow you to combine support for education with the opportunity to raise personnel for your own corporation, as well as to develop areas of science that are of interest to the company. Within the framework of scholarship programs, students with not only the best academic results, but also certain personal abilities can be supported.	Charitable Foundation Scholarships V. Potanin. Within the framework of the Program, excellent students with leadership and organizational skills, demonstrating personal eccentricity, active life position. In addition, within the framework of the program, a grant competition is held for young teachers, allowing to support the scientific and teaching activities of the most talented of them
Donation Program employees	The mechanism of private donations was specifically developed for employees of commercial companies and has been successfully operating in North America and Europe for more than 25 years. The Company, at its own discretion and from its own funds, may increase the amount of an employee's donation. All participants of the program regularly receive information about what the transferred funds were spent on	Employee Donation Program “They need your help”, developed by CAF Russia, aims to support activities of charitable organizations providing social assistance
Donation Program clients	It is aimed at involving clients of non-manufacturing companies in corporate charitable programs. Clients are given the opportunity to make donations for the implementation of social projects or in favor of people in need, identified by the company as an object of charity. Such programs are quite widespread in the West, since they allow you to combine the promotion of a positive image of the company among consumers of its goods and services. with attraction of additional resources for corporate philanthropy	British Airways Good Deed Coin Program. Passengers international flights, it is possible to make private donations in the form of small coins of any foreign currency. Over 8 years of running the program, British Airways passengers have donated about US$15 million
Community Foundation	Performs the function of uniting the efforts of business, power structures and society as a whole to solve local problems
Corporate fund	It is one of the most common ways of organizing corporate philanthropy in the world. He created at the expense of the enterprise. In 95% of cases, this is a fund of one company, completely financed by it. There are two models of fund financing: annual deductions from profits, a combination of deductions with the creation of permanent capital. As a rule, such a fund is engaged only in charitable projects, sponsorship conducted separately	V. Potanin Charitable Foundation, Alcoa Corporate Foundation, Foundation P. A. Smirnova, founded with the support of Diageo, a corporate fund "LUKOIL"

Conclusion

In order to effectively manage various forms of CSR implementation and achieve the maximum strategic result in accordance with business goals, it is necessary to clearly define the following mandatory structural elements of any social program - the main goals, expected end results, implementation deadlines and the required amount of funding, a list of key activities and implementation mechanisms and control over the results. It should also be borne in mind that the choice of business social policy priorities, areas of social programs and tools for their implementation should be focused on the company's development strategy and its mission in terms of increasing development efficiency and, at the same time, depends primarily on factors such as industry and regional specifics, the size and financial capabilities of the company, political influence, corporate culture top management preferences.

Awareness and understanding of the possible forms of CSR implementation will allow business structures to more specifically build their strategic behavior, plan their actions and their consequences, most effectively implement specific social policy programs in general. In addition, a clear positioning of CSR forms makes it possible to assess the level of social responsibility of a company based on a comparison of its contribution to the effective functioning of the region with the costs and results of its activities.

List of used literature

1. E. M. Korotkov, Corporate social responsibility. Textbook for bachelors - M.: Yurait, 2014

2. Blagov, Yu. E. Corporate social responsibility: the evolution of the concept. -- St. Petersburg: St. Petersburg State University, 2010

3. Informational