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2.1. Definitions of concepts " Social responsibility business” and “corporate social responsibility”. The constituent components of CSR: social obligations, social response, social responsibility, etc.

To date, there is no single approach to the definition of CSR. Some scientists and practitioners interpret this concept broadly, and almost any company action involving the participation of personnel is regarded as a form of CSR manifestation. Others reduce it to its specific activity. In table. 2.1. various most well-known definitions of the concept of CSR are presented.

Table 2.1 - Approaches to the definition of the concept of CSR

Thus, CSR is considered, on the one hand, as an integral element of competitive strategy. And on the other hand, it is a manifestation of the company's ethical behavior in the market in relation to the subjects of the external and internal environment, or based on the triune approach of "economics, sociology and ecology" as a factor in the sustainable development of society.

social response is the ability of a corporation to adapt to changing social conditions. In the process of social response, organizations are guided by social norms, the great importance of which lies in the fact that they can serve as convenient and useful reference points for managers in the decision-making process. management decisions. The importance of social response lies primarily in the fact that it replaces general reasoning with practical actions. Proponents of the concept of social response consider their theory more realistic and feasible than just social responsibility.

Social responsibility- the obligation of the organization to pursue long-term socially useful goals, accepted by it in excess of what is required of it in accordance with the law and economic conditions. Hence the concept of social responsibility is characterized by certain moral and ethical emphases: the organization must do what is aimed at improving society, and not do what can lead to its deterioration. Therefore, the activities of an organization that manufactures products that are essentially harmful to the health of any person (production of weapons, alcohol, tobacco products, etc.) will never be considered socially responsible, despite significant amounts of social investment in staff development, propaganda healthy lifestyle life and treatment, such as drug addiction. These corporations can only be classified as socially responsive.

social obligation- the obligation of a business entity to fulfill its economic and legal obligations to society. If an organization links its activities with the fulfillment of certain social obligations, then it pursues goals only to the extent that the latter contribute to the achievement of its economic goals. In contrast to social obligation, both social responsibility and social responsiveness go beyond the simple fulfillment by organizations of basic economic and legal requirements.

Relationships between social responsibility and social responsiveness are shown in Table 2.2.

Table 2.2 - Comparative characteristics social responsibility and social response

The events of recent years - the refusal of many consumers to purchase products of socially irresponsible companies, the bankruptcy of the largest corporations Enron, World Com, failed mergers due to low levels of trust - have shown that issues of social responsibility and business reputation come to the fore in the activities of any company. Therefore, it is so important to understand what CSR is and how socially responsible business behavior affects the process of formation corporate image and business reputation.

First of all, it is necessary to define such concepts as "corporate image" and "business reputation". It should be noted that at present there is no single, generally recognized algorithm for building the image and reputation of an organization. At the same time, the formation of a positive business reputation is closely related to the creation of a sustainable corporate image.

Corporate image: general idea(consisting of a set of beliefs and feelings) that a person develops about the organization.

Business reputation: value characteristics (such as authenticity, honesty, responsibility, decency, etc.) caused by the established corporate image.

Corporate image is a set of beliefs and feelings that the company wants to create in the audience. In the US, many companies use in their activities the criteria formulated by Fortune magazine when compiling the rating of the 500 largest companies: quality of management; product quality; the ability to attract and retain qualified personnel; financial strength; efficient use of corporate assets; long-term investment attractiveness; propensity to use new technologies; responsible attitude towards society and the environment.

Improving the corporate image of the company depends on the improvement of all elements of corporate governance, including corporate culture, transparency of activities, public awareness of the company. One of the results of improving corporate governance and culture is the growth of business reputation, an increase in the size of intangible assets that depend on the positive image of the company, the presence of stable business ties, the popularity of the company name and brand. IN Lately the dependence of business reputation on the nature of relations with the company on the part of not only buyers, partners and clients, but also society, which is far from indifferent to the means by which the company's strategic goals are achieved, how it fulfills its obligations and what social principles it adheres to, has increased. The presence of social programs, sponsorship, the quality and effectiveness of relationships with authorities and the local community increasingly affect the company's business reputation, determine its investment attractiveness and competitiveness. Thus, in the report "Returning Reputation", published by consulting company Hill & Knowlton, more than 90% of stock analysts surveyed agreed that a company that does not look after its reputation will inevitably face financial ruin

CEOs, major business associations and Russian Government equally responsible for improving the realities and perceptions of the Russian economy, its financial markets and investment attractiveness. Judging by the results of the survey, the leaders of Russian companies are ready to take steps to improve their corporate reputation. They see building relationships with the media, financial market participants and other external audiences as their main strategy (63%). Two-thirds of respondents consider sponsorship and participation in charitable programs as a way to improve their image. A third of survey participants are going to increase spending on reputation management.

In accordance with the theory of stakeholders, the corporation actively manages relationships with individuals and other entities (including future generations), and in terms of CSR, primary and secondary stakeholders are distinguished.

Figure 2.1. Stakeholder Model.

In accordance with the stakeholder model, corporations are inherent in social responsibility; already at the time of its inception, the corporation was an integral social organism with its own culture of production with intra-corporate relationships, its own corporate spirit and ethics. The social aspect should be taken into account when forming a corporate strategy, in addition, it is necessary to isolate the social strategy. This contributes to the creation favorable conditions for the development of human capital, the formation of a holistic lifestyle and the improvement of the individual, which predetermines the formation of the competencies of the individual and the key competencies of the company.

Table 2.3 presents the needs and expectations of the corporation's stakeholders and mechanisms of influence.

Table 2.3 - Needs and expectations and mechanisms of influence of the company's stakeholders

Effective interaction of a corporation with stakeholders to conduct a civilized business involves its mutual dialogue with its stakeholders, implemented on permanent basis on conditions of equality, respect for the interests of the parties. The map of stakeholders developed by the corporation involves: formalization of all stakeholders of the corporation, consideration of their possible needs and expectations, analysis and evaluation of the corporation's activities in terms of making changes to the existing map. An example of a stakeholder map is shown in Figure 2.2. The corporation maintains a dialogue with representatives of stakeholders on an ongoing basis, including: on the implementation of CSR programs and projects within the framework of strategic cooperation, as well as in the course of preparing non-financial reports of the corporation in order to take into account the interests of each stakeholder in future periods.

Figure 2.2. Stakeholder Map

The implementation of CSR in the context of its types, forms and methods for each corporation is determined primarily by the needs and expectations of stakeholders, and, on the other hand, depends on the pace and direction of development of the institutional environment. At present, new forms of CSR implementation have appeared, which make it possible to strengthen control over the spending of funds allocated for CSR activities (creation of a corporate charitable foundation, patronage, social entrepreneurship, volunteering, venture philanthropy, etc.).

Identification of stakeholders in the context of CSR is carried out based on the following factors: the company's role in the socio-economic development of the state (territory, industry); its level of responsibility for current and past performance and future impact on external environment; the degree of influence of the subjects of the external and internal environment on the company; government social, environmental and other programs implemented in the industry, etc.

In order to develop CSR programs and their implementation, corporations seek to engage in mutual dialogue with their stakeholders as part of their activities, and a feature of socially responsible corporations is the continuation of such interaction during the preparation of non-financial or even integrated reports for the corresponding period. In this case, information on the interaction of the corporation with its stakeholders is one of the sections of such a report (for example, an integrated report of the State Corporation Rosatom, JSC FGC, etc.).

2.3. Basic principles of CSR: consistency, balance, satisfaction of interests of stakeholders, accountability, transparency, feedback principle, principle of ethical behavior, etc. Best practice of CSR principles.

Principles- this is the starting position of any theory, doctrine, science. CSR principles are the guidelines and rules underlying the solution of tasks related to the implementation of the mission (vision) of the company, its strategic goals and priorities, taking into account their social aspects and interaction with stakeholders.

One of the primary stakeholders of a corporation is shareholders, so the quality of corporate governance becomes an important issue in the manifestation of CSR. The best world practice is the principles of corporate governance of the OECD (Principles of CG OECD), adopted in 1999 and became the methodological basis for analyzing the quality of corporate governance of individual companies. The OECD CG principles represent an important first step in developing a common international understanding of the elements of a good corporate governance regime and can be used by the private sector involved in the development of corporate governance systems and the development of best practices (Table 2.4).

Table 2.4 - Comparison of OECD CG principles and principles of the Corporate Conduct Code

In accordance with the Code, the main purpose of applying the standards of corporate conduct is to protect the interests of shareholders, regardless of the size of their shareholding. IN joint-stock companies Ownership is separated from control, so conflicts related to corporate behavior are likely. One of the conditions for inclusion valuable papers issuers to the quotation lists is the provision by the issuers of securities to the organizers of trade in the securities market and stock exchanges of information on compliance with the provisions of the Code is a condition for the inclusion of securities in the quotation lists.

Table 2.5 presents general and specific CSR principles.

Table 2.5 - General and specific principles of CSR organization

2.4. Types of CSR. Triune result: the voluntary contribution of the corporation to the development of society in the social, economic and environmental spheres.

The concept of "corporate social responsibility" can be interpreted in two aspects:

- as a philosophy behavior of a corporation in society, the fundamental concept of the relationship between a corporation and other entities (as social groups), individuals, specifying the goals, principles, methods, tools used by the company to meet the needs and expectations of stakeholders, which are decisive in ensuring sustainable development, taking into account the limited available resources and organizational capabilities;

– systematized and multidimensional corporation activity that affects the quality of life of members of society through the implementation of consistent economic, social, environmental activities aimed at meeting the needs and expectations of stakeholders.

Today, many developed business structures are clearly aware of their importance as a socially responsible partner in relation to both internal and external stakeholders. At the same time, there is still no clear identification of areas and forms of CSR implementation. That is, there is no classification based on objective criteria. Today there is a wide variety of different elements of CSR. Therefore, their classification in terms of the formation of a system of social responsibility specific company is an necessary condition in line with major market trends and social requirements.

Firstly. CSR can be differentiated in three areas of its implementation: internal; external; combined:

1) in relation to personnel, shareholders, development human resources in the enterprise as a whole;

2) to the development of the local community and society as a whole;

3) both internal and external stakeholders.

This division is necessary for a clearer understanding of the consistency, complexity of CSR, its forms of implementation and, ultimately, for a comprehensive consideration of the interests of the main internal and external stakeholders in order to obtain the maximum possible socio-economic effect.

It is also possible to distinguish between the concepts of CSR, which is implemented outside the requirements of the law, and CSR, which is implemented within the framework of the current legislation.

In this case, the social responsibility of business should be understood as the activities of the company, which is implemented in relation to all interested parties (both internal and external). This is a formal part of CSR, the implementation of which is regulated by law. Consequently, the informal part of CSR involves the business taking responsibility for the fulfillment of some obligations beyond the limits of legally established norms.

As a rule, the activities of a socially responsible corporation aimed at achieving sustainable development are viewed from the perspective of a “triune outcome” ( Triple Bottom Line): corporate economics, production ecology and social policy. The selection of three separate aspects is conditional - when preparing corporate reports, they should be considered in conjunction.

Corporate reporting is also considered in three aspects: economic performance indicators, environmental performance indicators and social performance indicators. best practice preparation of corporate reports in the field of CSR is the Global Reporting Initiative (GRI - Global Reporting Initiative).

2.5. Forms of manifestation of CSR: by the scope of actions, by types of assistance, depending on the time of action, depending on the effectiveness, on the mandatory manifestation, on the areas of social programs. Tools for the implementation of social programs.

Figure 2.2 - Classification of CSR forms according to various criteria

Currently, there are many examples of social activity by a company in various sectors of the economy, when social needs are met when commercial goals are achieved. Among foreign companies, it is necessary to name such large companies, such as Coca-Cola, Nestle, Ford, General Motors, etc. Among Russian companies are Rosatom State Corporation, Norilsk Nickel OJSC, Gazprom OJSC, Lukoil OJSC, Russian Railways OJSC, FGC UES OJSC , OJSC INTER RAO, etc.

As shown by the domestic and foreign experience implementation of the concept of CSR, today there are many forms of manifestation of CSR (Fig. 2.2).

Charitable donations. Sponsor help. The role of sponsorship and charity in shaping the business reputation of a corporation. Foreign and Russian experience sponsorship. Problems of sponsorship development in Russia.

Charitable donations.

Benefactors– persons making charitable donations in the form of:

– disinterested (gratuitous or on preferential terms) transfer of ownership of property, including Money and (or) objects of intellectual property;

- disinterested (gratuitous or on preferential terms) granting the rights of possession, use and disposal of any objects of property rights;

- disinterested (gratuitous or on preferential terms) performance of work, provision of services.

Benefactors have the right to determine the purposes and procedure for the use of their donations.

Charity- Providing gratuitous (or on preferential terms) assistance to those who need it. The main feature of charity is the free and unconstrained choice of the form, time and place, as well as the content of assistance. The concept of charity is given in Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ "On charitable activities and charitable organizations".

Charity- voluntary activities of citizens and legal entities for disinterested (gratuitous or on preferential terms) transfer to citizens or legal entities property, including cash, disinterested performance of work, provision of services, provision of other support. At the same time, the goals of charitable activities are listed in Art. 2 of Law No. 135-FZ, and this list is closed. It includes, for example: promotion of the protection of motherhood, childhood and fatherhood; promotion of activities in the field of education, science, culture, art, enlightenment; promoting the development of scientific, technical, artistic creativity of children and youth.

By providing financial support, for example, to the organization of a children's creative competition, the company, in fact, is involved in charitable activities. But in order to finally verify the correctness of the classification financial assistance, you need to answer one question: who exactly receives financial support? The fact is that the direction of money and other material resources providing assistance in other forms commercial organizations, as well as support for political parties, movements, groups and campaigns are not charitable activities (clause 2, article 2 of Law No. 135-FZ). Therefore, if the competition is held non-profit organization, then the provision of financial assistance will be a charitable activity, but if a children's creative event is organized, for example, by a political party, then there can be no talk of any charity.

The concept of sponsorship is given in federal law dated March 13, 2006 No. 38-FZ "On Advertising". That is, it is used in the framework of advertising activities. Sponsor (from lat. spondeo - I vouch, I guarantee)- a person who provided funds or ensured the provision of funds for organizing and (or) holding a sports, cultural or any other event, creating and (or) broadcasting a television or radio program, or creating and (or) using another result creative activity. Sponsored advertising- this is an advertisement distributed on the condition of the obligatory mention in it of a certain person as a sponsor.

The essence of sponsorship, in fact, lies in the fact that for the financial support provided, the sponsor must receive advertising services from the sponsor in return. At the same time, not only the person providing sponsorship in exchange for disseminating information about themselves, but also providing it free of charge.

The role of sponsorship and charity in shaping the business reputation of a corporation. In Russia, as elsewhere, sponsorship and charity serve mainly to develop a positive corporate image. But, despite the awareness of the importance of charity to enhance the corporate image, in many companies charity is not really used to achieve this goal, the top officials of organizations often do not consider charity at all as an opportunity to promote the company's image. In companies where the questionnaire was answered only CEOs, in many cases charitable events are covered only within the company.

In the same number of cases, media coverage of these programs does not matter to them. However, for large companies, internal coverage of charitable initiatives is sometimes more important than external coverage, since it helps to improve the climate in the team and create a sense of security among the staff. In companies where the questions of the questionnaire were answered by directors of PR departments, the general public does not learn about charitable events only in 6% of cases. These managers are absolutely convinced that media coverage of a company's charitable activities is very important for building relationships between business and society, and they try to use charitable events as a striking element of event communication, effectively positioning the company in the eyes of the public. Experienced public relations specialists try to carry out charity events within the framework of a general image campaign. Heads of PR services willingly engage third-party PR agencies to cover charitable events (39% of cases), actively prepare and promote such events using their departments (53% of cases).

Foreign and Russian experience of sponsorship. A distinction is made between sponsored events (when a corporation is one of its sponsors) and named events. In the second case, brand exposure increases in direct proportion to the coverage of this event in the press. For many corporations, the global nature of the associations caused by the target segment is important. To declare the globality of the brand, corporations associate it with a truly global sponsorship object (World Cup, Olympics). Large corporations with extensive sponsorship experience: Coca-Cola, Panasonic, McDonalds, etc.

Problems of development of sponsorship and charitable activities in Russia. When sponsoring in Russia, corporations face the following problems: the wrong choice of a sponsor (an oil company, regardless of whether it sponsors football or not, will not pump more oil); there are still no corporations in Russia that, according to their potential, could become powerful sponsors (a separate sports team or even separate species sports); development non-commercial types sports: sports in our country for many years (with the exception of football, hockey, tennis) have been developing with only one goal - to win the Olympics.

There are typical threats when forming a sponsorship package that you need to be able to neutralize:

– “mass grave” (more than 10 sponsors);

– the values ​​that the brand “carries” have little in common with the values ​​of the event;

– the sponsored event is liked by the top manager of the sponsor’s company;

– the event may not take place due to force majeure circumstances;

– journalists do not write about event sponsors.

All of these threats can be neutralized, which will contribute to the growth of sponsorship and enhance its role in creating the corporate image of the company.

When carrying out charitable activities, Russian corporations have to overcome many serious obstacles: low reputation and bad image of charitable organizations; indifferent and inflexible attitude of the state towards charitable organizations; high taxes (there is no preferential taxation in Russia). The main sources of motivation for business representatives to philanthropy are the administrative pressure of the authorities and the goodwill of the top management. Another problem of Russian charity is the low activity individuals, the reasons for this are the loss of traditions, spiritual emptiness and indifference of a significant part of the population.

CORPORATE SOCIAL RESPONSIBILITY

Russian business is in its infancy. Its development and strengthening will largely depend on how timely and adequately it perceives the basic principles of corporate social responsibility (CSR). Only in this case will it be able to become an engine of positive changes in socially significant areas of society, create and maintain decent working conditions for the personnel employed at its enterprises.

The significance and priority of the problems of corporate social responsibility are due, firstly, to the high degree of economic development of the leading countries of the world, which create material opportunities for maintaining modern standards of the quality of life of the population; secondly, the strengthening of the role of intangible factors of economic growth associated with the need to invest in human capital as a key condition for innovative economic growth based on the potential of the intellect, education and creativity of employees. An important reason for increasing attention to the development social functions The business community in Russia began to revise traditional views on the concept of social policy towards expanding the range of its subjects and significantly reducing state intervention in solving many socio-economic problems.

Despite the relevance of the phenomenon of corporate social responsibility not only in Russia, but also in the countries of the world, there is still no unambiguous interpretation of it. Thus, in the West, the term "corporate social responsibility" is most often considered as an element of sustainable development. For example, the European Commission defines CSR as a concept that reflects the voluntary decision of companies to participate in improving society and protecting environment 1. In the West, CSR is increasingly interpreted as an attempt to resolve social problems caused by the activities of corporations. Therefore, CSR problems in developed countries are initiated directly by society, by people.

In Russia, approaches to the definition of CSR have certain specifics. The social responsibility of business is interpreted in different ways: sometimes very narrowly, and sometimes too broadly. In a narrow sense, corporate social responsibility includes the obligations of an enterprise to effectively carry out the functions of creating added value, to fully fulfill the socio-ecological and economic obligations established by laws, ethical norms and rules adopted in society.

The traditional interpretation of corporate social responsibility in the narrow sense involves the timely payment of employees

wages, payment of taxes, compliance with legislation in the field of environmental protection, safety and health of workers, ethical behavior within the framework of existing legislation. Consequently, the initial sphere for the formation of a system of social responsibility of business is social and labor and related economic and political relations. From these positions, social responsibility acts as a method of civilized solution of social and labor conflicts, containing a mechanism for achieving social stability in society. In Russia, the process of creating legal framework and mechanisms for implementing the interaction between government and business within the framework of tripartism (government - trade unions - entrepreneurs), forms and methods of managing organizations in the new conditions are being developed.

In a broad sense, corporate social responsibility is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, often not directly related to the core business of the company and going beyond a certain legal minimum and ethical standards accepted in society. This is a responsibility to business partners and employees, to local communities and the general population. The highest form of social responsibility of business is its inclusion in the system social partnership when there is a revision of the responsibility of business, government and society in solving socially significant problems, the eradication of social dependency, the creation of mechanisms public control for the fulfillment by the state of its social obligations.

Many Russian corporations have already begun to implement the principles of social responsibility in their production and economic activities. However, they use them exclusively for personal purposes, and not in the public interest. But there are many companies that have realized the effectiveness of systemic social policy. The largest of them spend on social goals up to 17% profit2.

The main principles of companies' activities within the framework of corporate social responsibility are openness, consistency, significance, conflict prevention. Companies based on these principles often experience considerable difficulties. This is due to the fact that, firstly, the implementation of CSR principles requires a lot of time and effort from the company's management, as a result of which they are forced to be distracted from solving current, urgent issues; secondly, the existing experience shows that there is no quick and obvious result from the implementation of CSR: it takes at least 5 years to achieve a qualitative result.

Modern Russian business there is often a lack of clear understanding and conscious acceptance that social responsibility

business is not something exceptional, caused by special circumstances, but a norm arising from the essence of large corporate business. Business cannot operate in isolation from society, since it is itself part of society. A large company is a socio-economic institution that occupies a leading position in countries with a market economy. Unlike small and medium-sized businesses, large companies often act as city-forming ones. The state of the environment and the quality of consumer goods largely depend on their activities. They group both within themselves and around large masses of interested people who form an interdependent system of relationships (connections), a kind of web that can either support the business in difficult times, or, on the contrary, deprive the company of the opportunity to act. The presence of social ties once again confirms the fact that the corporation is an important public institution which is included in the system public relations, which largely determine the socio-economic development of individual subjects of society, and if we take the corporate sector as a whole, then the entire society. The corporate sector and the state share responsibility not only for social and labor relations, but also for the well-being of society as a whole.

Since the number, composition and range of interests of stakeholders is constantly changing, adequate changes in the model of interaction with them implemented by the corporation are necessary. In this regard, we single out several levels of corporate social responsibility.

1. Micro level: responsibility to employees (staff), partners, shareholders and consumers. Thus, the social security of the company's employees is provided by programs and initiatives aimed at creating and maintaining a corporate culture, developing a sense of corporate belonging, and employees' commitment to the values ​​and ideals of the company. There are programs of social benefits provided to employees on the basis of voluntary commitments by the company, which may include:

Medical services- the operation of a health center, polyclinic services, voluntary medical insurance and the provision of vouchers for recreation and health improvement of employees and their families;

Annual bonus for the next vacation, material assistance, issuance of repayable interest-free loans, subject to consolidation in the collective agreement;

Organization of meals for employees, compensation for meals;

Discounts for employees when purchasing the company's products;

Delivery to the place of work by company transport;

Provision of mobile and paging communications;

Reimbursement of expenses associated with moving and for the time of work under the contract in the region;

Payment for rent of living space, babysitting services, etc.

2. Meso level: responsibility to local communities.

3. Macro level: responsibility to the state.

4. Mega level: responsibility to the world community.

There are other approaches to identifying levels of corporate

social responsibility:

Basic or mandatory - timely payment of salaries to employees, payment of taxes, compliance with legislation in the field of environmental protection, safety and health of employees, ethics of behavior within the framework of legislation and a code of corporate conduct. Compliance with the requirements of this level of social responsibility allows the company to enter the civilized market;

Level of charity (traditional targeted charity, strategic, ensuring the strategic interest of the company - assistance programs and sponsorship);

The level of social responsibility of the corporation to its staff. As a rule, this is the provision of an extended (beyond Russian legislation) package social services employees, the creation of their own (corporate) pension system, the implementation of in-house programs for medical care, organizing catering and recreation, developing physical culture and sports, providing housing, training and retraining of personnel, improving the organization and culture of production, etc.;

The level of social investment. Social investing emerged as an alternative to both traditional and strategic philanthropy. This level of CSR implies a targeted long-term socio-ecological and economic policy of the company in the territory of presence, aimed at solving socially significant problems and implying the mutual investment of resources of representatives of local communities and bringing mutual benefits to all participants;

The level of venture philanthropy - non-standard charitable activities resulting from the integration of the principles and strategies of venture entrepreneurship into philanthropic activities. The core values ​​of venture philanthropy are creative innovative approach to a decision social problems based on long-term funding and partnerships.

The social responsibility of Russian enterprises is most often formalized. social issues are fixed in labor agreements, which are concluded between trade unions and management. As a priority, enterprises usually choose educational programs, reproduction work force, support for pensioners and children of employees. For example, according to the Association of Managers, large Russian companies spend up to 60% of the social budget on personnel development.

Many companies have developed and implemented corporate governance codes and publish social performance reports. Among them are the SUAL group, Gazprom, Lenenergo, the Magnitogorsk Iron and Steel Works. However, these codes are not much different from the charter of the society. They are aimed at the needs of the company itself, including responsibility to the company and employee loyalty to it. At the same time, the obligations of the corporation to its employees and society as a whole are completely omitted. There are many such companies. It is known that only a corporate strategy based on business ethics, according to institutional theory, can provide a compromise between the interests of the shareholder, manager, employees and consumers through profit and environmental protection, high profitability and social justice.

The Russian business community adopted the first code of ethics at the national level back in 1912. It was called the Seven Principles of Doing Business in Russia. Among these principles: 1) respect authority; 2) be honest and truthful; 3) respect the right of private property; 4) love and respect the person; 5) be true to your word; 6) live within your means; 7) be purposeful.

Of particular importance in entrepreneurial activity imparted honesty and truthfulness. This is the foundation of entrepreneurship, a prerequisite for healthy profits and harmonious relationships in business. Therefore, in order to be successful, a modern Russian entrepreneur must restore and multiply these good traditions, developing and expanding the social responsibility of business.

A socially responsible company has the ability to attract and retain talented people. In addition, it has the confidence of investors and has the ability to receive long-term investments. This is especially important during the economic crisis. At the same time, corporations need to make more efforts to establish effective partnerships with other companies, public and civil organizations, government agencies to develop collective systems approaches to corporate responsibility. More attention should be paid to such important issue, as a formalization of the disclosure of information about their social activity. This can be done primarily through the mechanism of social accountability.

The social report is a public tool for informing shareholders, employees, partners about how and at what pace the company is implementing its mission or strategic plans for development economic sustainability, social well-being and environmental stability.

Providing a social report to everyone can be considered as an effective mechanism for informing investors,

consumers, the local community and authorities that the company conducts its business in a socially responsible manner. Such Feedback not only demonstrates and secures the right to conduct business for the company, but also benefits the society by increasing the availability of information. Therefore, the social report in the future can become effective tool dialogue of business with society and the state.

Thus, the social responsibility of business can and should become a platform for fruitful cooperation between business and government. However, this is a long process that is not easy even in developed and prosperous economies. The formation of socially responsible behavior in the business environment is possible only with targeted support from the state and its active participation in solving social problems.

The authorities should create the following conditions for the development of socially responsible business: a) guaranteed property rights and business security; b) an independent judiciary; c) transparent legislative framework for social activities; d) priorities of social responsibility, etc.

At the same time, the state should provide active and systematic support to the development of civil society institutions. An effective way to solve this problem is to create mechanisms for financing civil initiatives, including through the formation of a system of independent state and non-state agencies.

Notes

1 Promoting a European framework for corporate social responsibility. Green Paper., European Commission, Directorate-General for Employment and Social Affairs Unit EMPL / D.1, 2001.

2 Zudin A. Relationship big business and authorities under V. Putin and their influence on the situation in the Russian regions // Regional elite in modern Russia. M., 2005.

Zudin A. Vzaimootnoshenie krupnogo biznesa i vlasti pri V. Putine i ih vlijanie na situaciju v rossijiskih regionah // Regional "naja jelita v sovremennoj Rossii. M., 2005.

1.1. The concept, meaning of corporate social responsibility, the evolution of ideas

Important components of management modern business are the formation of a corporate image, business reputation, social responsibility. This is confirmed by the events of recent years, including the refusal of consumers to purchase products of socially irresponsible companies, the bankruptcy of major corporations such as Enron and World Com, failed mergers due to low levels of trust.

Corporate image– This is the general idea that a person develops about the organization. Business reputation -these are the value characteristics caused by the established corporate image. Honesty, responsibility, decency, etc. are considered to be such characteristics.

Recently, the dependence of business reputation on the relationship to the company, not only buyers, partners and customers, but also society as a whole, has increased. The report "Returning reputation", prepared by the consulting company Hill and Knowlton, noted that 90% of stock analysts polled noted that a company that does not look after its reputation will inevitably face financial collapse. Business reputation is needed, first of all, to attract serious partners and investments.

According to the consulting firm Earns & Young, 30 to 50 percent of a company's success depends on its business reputation. In the market value of companies, the cost of reputation is on average 20 - 25%, sometimes reaching 85%.

According to Western experts, Russian companies annually lose over $10 billion in direct investment due to their poor business reputation. And this despite the fact that the value of the assets of Russian companies is significantly underestimated. According to some experts, Russian assets are about forty times cheaper than Western ones.

In Russia, a set of measures to improve business reputation is focused primarily on Western investors for the following reasons:

– the capacity of the investment market in Russia is limited;

- financial structures are reluctant to lend to large investment projects in industry;

- obtaining loans depends on the level of informal relations between the owners or top managers of the company and the bank.

Potential investors are primarily interested in three main points:

– openness of the company, which from an investment point of view means transparency of finances and corporate strategy;

– reputation of the company in the market and in society;

- and only the third: company's financial performance.

Most Russian companies do not meet these criteria. According to the results of a study by Standard and Poors, conducted in 2004, the amount of information published on websites of 50 large Russian companies is 50% of the total amount of information required by international investors, legally required reporting contained 38% of the required information, annual reports - 34%.

At present, business reputation is considered as a strategic advantage of the company. To use it fully, the company must build a business reputation that adds value to the company in the eyes of employees, partners and the local community.

Corporate social responsibility of business – it is a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment.

Corporate social responsibility of business –this is a voluntary contribution of business to the development of society in the social, economic, environmental spheres, directly related to the main activity of the company and going beyond the minimum specified by law.

In the process of evolution, three main concepts were formed corporate social responsibility.

The first concept (the concept of corporate selfishness) was presented Nobel Laureate in economics by Milton Friedman in 1971. It states that the sole responsibility of a business is to increase profits for its shareholders. Friedman noted that the fight against poverty is a function of the state, not private business.

The second concept (the concept of corporate altruism) represented at the same time by the US Economic Development Committee. She says that business should not only care about profit growth. Companies, as open systems, cannot remove themselves from social problems, because they participate in lobbying for laws, sponsor parties and social movements. Therefore, they must contribute to solving social problems, improving the quality of life of citizens and the community as a whole, and preserving the environment.

The third concept (the concept of rational egoism). It says that the costs of social and charitable programs reduce current profits, but in the long run create a favorable social environment, and, consequently, sustainable profits, primarily due to the legal reduction of the company's tax base.

Fourth concept (integrated concept), according to which the charitable and social activities of companies should be concentrated in a certain area directly related to the main activity of the company. The main advantage of this concept is the mitigation of contradictions between the interests of the company and society.

Fifth concept (normative-instrumental), according to which corporate social responsibility acts as a means of dialogue with the external environment of the company, which allows managing the risk of unexpected regulatory requirements. A company that effectively communicates with the social environment makes a kind of investment in its intangible assets and thus provides guarantees against "moral aggression" from the environment. It turns out that ethical investments are both instrumental and normative. Instrumentality is that ethical investment is a means of communication. Normativity consists in the moral obligations assumed by each of the parties to the interaction, the standards of interaction between the parties.

Corporate social responsibility is a multilevel structure ( Pyramid of CSR by A. Carolla) (Fig. 1).

Fig.1. CSR Pyramid Model ( Pyramid of CSR by A. Carolla)

At the base lies economic responsibility, which is determined by the basic function of the company as a producer of goods and services.

Legal liability means the need for law-abiding business, compliance of its activities with legal norms.

Environmental responsibility means the need for a careful attitude to the natural environment, compliance with environmental regulations and standards, the use of natural resources in combination with activities for their reproduction.

Philanthropic Responsibility means the maintenance and development of the welfare of society through voluntary participation in the implementation of social programs.

ethical responsibility means the compliance of business practices with moral standards.

Each next step of the pyramid is realized under the condition that the previous one is fulfilled.

Company that uses the concept of corporate social responsibility must comply with following roles:

– employer, which creates attractive jobs and pays "white" wages;

– manufacturer of quality products and services;

– taxpayer who pays all taxes, according to the laws;

– capital borrower, which repays loans in a timely manner and enters international stock markets;

– business partner that demonstrates good business practices in dealing with partners;

– corporate citizen, which prevents the negative consequences of its activities, ennobles the territory, supports social well-being;

– member of public organizations which contributes to the formation of civil society.

There are three main component of corporate social responsibility by direction of action (form):

social obligation is an obligation of a business entity to fulfill its economic and legal obligations to society.

social response is the ability of the firm to adapt to changing social conditions. Examples of social response: programs to improve the level of literacy of the population, improving the welfare of the population of nearby areas (donations of food products to starving people).

Proper social responsibility- this is the obligation of the company to pursue long-term socially useful goals, taken on by it in excess of what is required of it by law and economic conditions.

Thus, according to the concept of social responsibility, the economic efficiency of production cannot be an end in itself for business and should contribute to the harmonious development of society as a whole.

Factors affecting the strengthening of the relationship between private business and society:

– globalization, that is, the actions of transnational corporations that demonstrate socially responsible behavior to other market participants;

– competition, that is, socially responsible behavior becomes a factor in the company's competitiveness;

– consumer concerns about business practices;

– growth of the middle class;

– public policy.

The theme of social responsibility in recent years has become increasingly strong sounding in business and scientific circles in Russia.

is the ongoing commitment of companies to conduct business ethically and contribute to economic development while improving the quality of life for their employees and their families, as well as for society as a whole.

Managing the social responsibility of an enterprise means optimizing the balance of efforts and resources directed towards achieving commercial goals and paying for social obligations.

In modern Russia, corporate social responsibility (CSR) pays special attention to relations with employees: and, the use of motivational remuneration schemes, providing social package, participation of employees in decision-making, maintenance internal communications. But this point of view is not correct. The social responsibility of an industrial enterprise should be considered comprehensively and not be fixed only on one or another aspect of its activity.

There are more than a dozen areas for the implementation of the social functions of business, which are the sources of modern social and labor relations. Priority among them are: support for the education and training system, the health care system, and other areas of social services; support for various kinds of initiatives to finance specific social projects municipal authorities and civil society organizations. One of the indicators of the growth of the social responsibility of business is its socialization, the assumption of a significant part of the functions associated with professional and common development workers.

The characteristics of the new approaches of companies to the development of the social sphere are: the presence of well-thought-out priorities in corporate social policy and a clear appeal to audiences; combination of policy and treatment of the company's product or business; competitive selection of social investment programs; connection of corporate social programs with the image and brands of companies. The business community of Russia, improving its social strategy, develops and implements mechanisms for coordinating interests in the dialogue "business-society-state", enters the stage of forming a consolidated position of socially responsible business.

In this way, corporate responsibility today it is becoming a modern style of business activity, which has a significant impact on the process of making managerial decisions, taking into account the interests of all stakeholders. Corporate social programs become a necessary condition for sustainable business and at the same time a factor in increasing social stability and living standards.

Exist various definitions corporate responsibility.

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

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

The practice of CSR is the subject of much debate and criticism. Advocates argue that there is a strong business case for CSR, and corporations reap numerous benefits from operating for a broader and longer term than their own immediate short-term profits. Critics argue that CSR detracts from the fundamental economic role of business;

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

Three main interpretations of CSR:

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

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

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

2. the theory of corporate altruism.

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

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

3. the theory of "reasonable egoism".

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

According to the definition of the Russian Managers Association CSR business- voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activity of the company and going beyond the minimum specified by law.

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

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

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

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

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

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

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

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

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

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

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

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

Thus, when it comes to the involvement of the company in social activities, then all structural components must be present: social responsibility, social response and social obligation. Moreover, the social obligation serves, as already noted, as the basis for the socially oriented activity of a business entity.

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