Corporate social responsibility is being considered. CSR includes

Corporate social responsibility(CSR, also called corporate responsibility, responsible business and corporate social opportunities) is a concept whereby organizations take into account the interests of the community, taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders in the public sphere. This obligation goes beyond the statutory obligation to comply with the law and implies that organizations voluntarily take additional measures to improve the quality of life of workers and their families, as well as the local community and society as a whole.

CSR practice has been the subject of much controversy and criticism. Defenders argue that there is a lasting economic justification CSR and corporations reap numerous benefits from the fact that they operate for a wider and longer perspective than their own short-term profits. Critics argue that CSR distracts from the fundamental economic role of business; some argue that this is nothing but an embellishment of reality; others say this is an attempt to replace the government's role as controller of powerful multinational corporations.

Development

An increasingly prevalent approach to CSR is community-driven development projects such as the Shell Foundation's involvement in the development of the Flower Valley in South Africa. Here they set up an Early Learning Center to help educate local children and teach adults new skills. Marks & Spencer is also active in this community by creating a trading network in the community that ensures fair trade on a regular basis. Often an alternative approach to this is to create educational institutions for adults, as well as educational programs in the field of HIV / AIDS. Most of these CSR projects are created in Africa. A more common approach to CSR is to provide assistance local organizations and the poorest in developing countries. Some organizations [ who?] dislikes this approach as it does not help build the skills of the local population, whereas community-centered development leads to a more sustainable environment.

Social accounting, audit and reporting

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

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

AccountAbility AA1000 Accountability Standard based on John Elkington's 3BL reporting principle;
Consideration of a sustainability-related reporting system;
Global Reporting Initiative Sustainability Reporting Guide (English) Russian ;
Verite Monitoring Guide;
International Social Responsibility Standard SA8000;
Certification (standard) for example, for hotels - Green Key (www.green-key.org);
Environmental Management Standard ISO 14000;
The UN Global Compact helps companies report in the Progress Report format. The progress report describes the company's implementation of the ten universal principles of the Treaty.
The UN Intergovernmental Working Group of Experts on International Accounting and Reporting Standards provides voluntary technical guidance on economic performance indicators, corporate responsibility reporting and corporate governance disclosures.

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

In some countries there are legal requirements for social accounting, auditing and reporting (for example, Bilan Social in France), however, it is difficult to accurately measure social and environmental performance. Nowadays, many companies are preparing audited by external auditors annual reports which cover sustainable development and CSR issues (“Triple Bottom Line Reports”), but the reports differ significantly in format, style and assessment methodology (even in the same industry). Critics have called these reports empty words, citing examples such as Enron's Annual Corporate Responsibility Report and tobacco corporate social reports.

Business social responsibility- responsibility of business entities for compliance with norms and rules implicitly defined or undefined by legislation (in the field of ethics, ecology, mercy, philanthropy, compassion, etc.) that affect the quality of life of individuals social groups and society as a whole.

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

Business social responsibility (CSR) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activities of the company and going beyond the minimum specified by law.

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

Potential Business Benefits

The scope and nature of the benefits of CSR to an organization can vary depending on the nature of the enterprise and are difficult to quantify, although there is a wealth of literature urging businesses to take more than just financial action (eg Deming's Fourteen Points Balanced Scorecard). Orlitsky, Schmidt, and Reins found a relationship between social and environmental performance and financial performance. However, a business cannot focus on short-term financial results when developing its CSR strategy.

An organization's definition of CSR may differ from the clear definition of “stakeholder impact” used by many CSR advocates, and often includes charitable and voluntary activities. The CSR function can be formed in the personnel department, business development department or in the public relations department of the organization, or it can be transferred to a separate unit reporting to the CEO, or in some cases - directly to the board of directors. Some companies may use similar CSR values without a well-defined team or program.

Product brand differentiation

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

Work license

Corporations strive to avoid interference in their activities through taxation and regulation (GOSTs, SNiPs, etc.). By taking consistent voluntary action, they can convince governments and the general public that they take health and safety, species diversity and the environment seriously and thus avoid interference. This factor also applies to firms seeking to justify eye-catching profits and high salary levels for board members. Companies operating overseas can be reassured to be welcomed by being conscientious corporate citizens with regard to labor standards and environmental impact.

Criticism and problems

CSR critics and supporters debate a number of related issues. These include the attitude of CSR to the fundamental purpose and nature of activities and controversial motives for engaging in CSR, including concerns about insincerity and hypocrisy.

CSR and the Nature of Business

Corporations exist to manufacture products and / or provide services that generate profits for their shareholders. Milton Friedman and others take this issue deeper, arguing that the purpose of the corporation is to maximize shareholder returns and therefore (in their opinion) only people can be socially responsible, corporations are responsible only to their shareholders and not to society as a whole. While they recognize that corporations must obey the laws of the countries in which they operate, they argue that corporations have no obligation to society. Some people perceive CSR as a contradiction to the very nature and purpose of a business, as well as an interference with free trade. Those who argue that CSR is contrary to capitalism and are in favor of neoliberalism say that improved health, increased longevity and / or decreased child mortality were the result of economic growth associated with free enterprise.

Critics of this claim perceive neoliberalism as the opposite of social welfare and interference with human freedom. They argue that the type of capitalism practiced in many developing countries is a form of economic and cultural imperialism, noting that these countries generally had lower levels of labor protection and therefore their citizens are at higher risk of exploitation by multinational corporations.

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

CSR and controversial motives

Some critics believe that CSR programs are carried out by companies such as British American Tobacco (BAT), the oil giant (well known for its notable advertising campaigns in the field of environmental aspects their activities) and McDonald's, to divert public attention from ethical issues related to their main activities. They argue that some corporations are embarking on CSR programs for the commercial benefits they will gain from raising their public or government reputation. They believe that corporations, which exist solely for the sake of maximizing profits, cannot act in the interests of society as a whole.

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

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

Critics, alarmed by corporate hypocrisy and insincerity, generally believe that mandatory government and international regulations are better than voluntary measures to ensure corporate social responsibility.

Incentives

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

Ethical consumerism

Legislation and regulation

Another motivation for CSR is the role of independent intermediaries, in particular the government, in ensuring that corporations do not harm the general social good, including people and the environment. CSR critics such as Robert Reich (English) Russian argue that governments must define social responsibility through legislation and regulation to enable businesses to behave responsibly.

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

Crises and their consequences

Often a crisis is needed to draw attention to CSR issues. One of the strongest arguments against environmental governance is the Ceres Principles (English) Russian that resulted from the 1989 Alaska Exxon Valdez oil tanker accident (Grace and Cohen 2006). Other examples include the poisonous paint used by toy giant Mattel, which required the recall of millions of toys worldwide and forced the company to implement new risk management and quality control processes. Another example: Magellan Metals in the western Australian city of Esperance was responsible for a massive pollution that killed thousands of birds in the area. The company was forced to cease operations immediately and work with independent regulatory authorities to carry out the cleanup.

Latin America and the Caribbean

The move towards CSR is relatively new in Latin America and the Caribbean and is moving forward as companies are pressured to meet the demands of the global economy. For small and medium-sized enterprises in this region, using CSR practices can provide a key to new market opportunities and bring a range of other benefits, including cost savings, improved results and public image, and increased opportunities for collaboration with other small and medium-sized enterprises or large firms.

The corporate citizenship levels are corporate governance law, corporate philanthropy, and corporate social responsibility. Corporate citizenship means complying with the law and meeting certain standards. Corporate philanthropy means helping local communities through social investments. Corporate social responsibility requires fulfilling our obligations to our stakeholders.

Apart from these benefits, the use of practice corporate governance can help small businesses access the capital they need to grow.

There are a number of obstacles that need to be overcome to facilitate the expansion of CSR practices among small and medium-sized enterprises in the region: insufficient understanding of the concept of CSR among small and medium-sized enterprises; the lack of qualified professionals in the region to create opportunities in this area; insufficient pressure from shareholders or the government on companies to release their management information. The Multilateral Investment Fund is working to address these issues through projects aimed at raising awareness among small and medium-sized enterprises in Latin America and the Caribbean on the benefits of CSR and to support small companies in their pursuit of CSR activities. The Multilateral Investment Fund also partners with large companies, foundations and universities interested in raising awareness and disseminating CSR knowledge among businesses in the region.

Notes (edit)

“City and Business: Formation of Social Responsibility of Russian Companies” (Ivchenko, Liborakina, Sivaeva, 2003).

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Employment

The concept of corporate social responsibility and its species composition

Corporate social responsibility (CSR) is a complex and multifaceted phenomenon, the conceptual foundations of which were laid back in the middle of the twentieth century. Today, CSR in a general sense is commonly understood as a set of obligations assumed by companies for the results and consequences of their activities. Otherwise, it is also called the social responsibility of business.

Definition 1

Corporate social responsibility is a concept that reflects the voluntary decision of companies to participate in the social development of their workforce, improve the quality of life and improve society, as well as protect the environment.

Corporate social responsibility is manifested in relation to various participants in corporate relations, be it employees of the company, its suppliers, the state or society as a whole.

Today, corporate social responsibility is usually divided into two basic types (Figure 1). In this case, the targeting of the social responsibility of the business, that is, the orientation towards external or internal stakeholders, serves as the defining classification criterion.

External and internal CSR is reflected in the relevant local acts and non-financial reports. The latter are characterized by a bias towards the coverage of issues related to the implementation of external social responsibility of business.

One way or another, each of the types of CSR presented in Figure 1 has its own focus and characteristics... Let's consider them in more detail.

Internal corporate social responsibility

Remark 1

Internal corporate social responsibility is usually understood as CSR, social investments and activities of which are directed inside the company and focused on its internal stakeholders (primarily employees).

Internal CSR is based on the public opinion that any business, in addition to generating profits and paying taxes, should take care of its employees. In accordance with this, the predetermining role in the internal social responsibility of business is assigned to the formation and implementation of social policy in relation to personnel.

The essence of internal CSR is determined by its elemental composition, which includes:

ensuring safe working conditions;
a guarantee of stable and decent wages;
organization of additional medical and social insurance employees and their families;
development human resources through the implementation of training programs, training programs and advanced training.

A special role is traditionally assigned to ensuring the safety and health of employees, as well as the prevention of any discrimination. They are considered to be of primary importance.

This is followed by the formation of a motivational policy and the provision of decent and stable remuneration for work. This direction presupposes the need to establish the level and conditions of labor remuneration adequate to market conditions.

Human capital development is also a necessary element of internal CSR. The overall performance of the company largely depends on the quality of labor resources, the level of their professionalism and training, as well as motivation and job satisfaction. The primary role in this area is assigned to the training of employees (both professional and personal) and the organization of effective internal communications.

Among other things, internal CSR is also focused on helping its employees in critical situations (for example, providing housing to fire victims or paying material assistance in the event of the death of a close relative).

External corporate social responsibility

Remark 2

External corporate social responsibility is usually understood as CSR, social investments and activities of which are directed to the environment external to the company and, accordingly, are focused on its external stakeholders.

The most important external stakeholders are:

consumers;
suppliers;
state;
local communities;
society as a whole.

Otherwise, external corporate social responsibility can be defined as a corporate social policy pursued by a business organization for the local community in the territory of its presence. It is reflected in the implementation of various socially significant events and external programs.

The main directions of implementation of external corporate social responsibility are presented in Figure 2. Their list is not exhaustive and can be supplemented. Let's consider their essence in more detail.

Figure 2. Main directions of implementation of external CSR. Author24 - online exchange of student papers

Responsibility to consumers consists of the release of quality goods and services to the market. It presupposes the need to comply with the necessary standards, including in-house standards. The higher the quality of the product, the better it is able to meet the needs of customers and increase their level of satisfaction. High quality products are the key to successful development in the long term.

Environmental activity is also considered one of the basic vectors of the external social responsibility of business. It involves not only financing environmental activities, but also includes energy consumption, resource conservation, control and minimization of harmful emissions, etc. The transition of enterprises to alternative energy sources has become very popular in recent years.

At the heart of the interaction of business in the government and local communities is the desire to develop related infrastructure (transport, social, information, etc.). Thus, business contributes to the development of the regions of its presence.

Today, an increasing number of enterprises, organizations, scientists, practitioners and simply curious people are interested in issues of corporate social responsibility (CSR), or, as it is called in another way, corporate responsibility, taking into account corporate ethics, corporate citizenship, sustainable development, responsible business and dr.

What is CSR and what is its essence?

Let's try to figure it out.

CSR is, firstly, the fulfillment by organizations of social obligations prescribed by law, and the readiness to strictly bear the corresponding mandatory costs.

Secondly, CSR is a willingness to voluntarily incur unnecessary social spending in excess of the limits established by tax, labor, environmental and other legislation, based not on the requirements of the law, but for moral and ethical reasons.

In general, CSR assumes:

production in sufficient quantities of products and services, the quality of which meets all mandatory standards, while observing all legal requirements for doing business;
observance of the right of workers to safe work with certain social guarantees, including the creation of new jobs;
assistance in improving the qualifications and skills of personnel;
protecting the environment and saving irreplaceable resources;
protection of cultural heritage;
support of the efforts of the authorities in the development of the territory where the organization is located, assistance to local institutions of the social sphere;
assistance to low-income families, disabled people, orphans and lonely elderly people;
compliance with generally accepted legal and ethical standards of doing business.

Today there are many definitions of the concepts of "social responsibility of business" and "corporate social responsibility":

Corporate social responsibility- maximizing the use of the company's advantages and minimizing the disadvantages that affect both business participants and society as a whole.

Social responsibility differs from legal responsibility and is considered as a voluntary response of the organization to the social problems of its employees, residents of the city, region, country, world.

Social responsibility means the ability of an organization or enterprise to assess the consequences of its activities for the sustainable social development of a society. Social responsibility is a broad concept that also encompasses such problems as ecology, social justice, and equality. Organizations are obliged to show responsibility in three areas - finance, the impact of their activities on society and the environment, environmental impact. This applies not only to business, but also to government, community and volunteer organizations.

Business social responsibility- the concept according to which a business, in addition to complying with laws and producing a quality product / service, voluntarily assumes additional obligations to society.

Social responsibility is basically a philosophy or image of relations between the business community and society, and for their implementation and sustainability over a long period of time, these relations require leadership.

Business social responsibility:

1) a set of policies and actions related to key stakeholders, values and compliance with 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.

Corporate social responsibility is a tool with which it is possible to influence society, ensuring sustainable development.

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

Corporate social responsibility Is a serious attempt to solve social problems caused in whole or in part by the actions of the corporation.

Corporate Social Responsibility refers to the specific obligations of a company and the resulting actions of commercial organizations towards their communities in need, defined and located outside the main operating environment of the business.

Social responsibility- the obligation of the firm to pursue long-term socially useful goals, adopted by it in excess of what is required of it in accordance with the legislation and economic conditions.

The most complete is the definition given by Rostislav Kurinko, President of the Center for Business and Society Interaction, in which he succinctly and comprehensively reveals the essence of the concept of corporate social responsibility: “Corporate social responsibility is consistent with the specifics and level of development of the company, regularly revised and dynamically changing set of obligations, voluntarily and consistently developed with the participation of key stakeholders accepted by the company's management, taking into account the opinions of staff and shareholders, carried out mainly at the expense of the company and aimed at implementing significant internal and external social programs, the results of which contribute to the development of the company (production growth, improving the quality of products and services, etc.), improving reputation and image, establishing corporate identity, developing corporate brands, as well as expanding constructive partnerships with the state, business partners, local communities and civil organizations " .

Summing up, it should be said that corporate social responsibility is not just the responsibility of a company to people, organizations that it encounters in the course of its activities, to society as a whole, not just a set of principles in accordance with which the company builds its business processes, and the philosophy of organizing business and social activities, which are adhered to by companies that care about their development, ensuring a decent standard of living for people, about the development of society as a whole and preserving the environment for future generations.

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Continued a similar development of the idea multidimensional CSR model developed by S. Wartic and F. Cochren, who focused on corporate social activities(KSD).

Corporate social activities represents the fundamental relationship between the principles of social responsibility, the process of social sensitivity and policies aimed at solving social problems [cor, p. 57].

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

D. Wood suggested the following corporate social performance model (KSD), including:

principles of KSD,

KSD processes;

results of corporate behavior [cor, p. 58].

Table 1

The model of corporate social activity by S. Vartik and F. Cochren

Principle of KSD	Process - corporate social responsiveness	Organization policy in solving social problems
Economic	Reactive	Identifying problems
Legal	Defensive	Problem analysis
Ethical	Adaptive	Developing a response
Discretionary	Proactive	Implementation

CSR principles

Institutional principle of legitimacy: society provides business with legitimacy and empowers it. In the long term, this power is lost by those who, from the point of view of society, do not use it responsibly.

Public Accountability Organizational Principle: Organizations in business are accountable for those results that relate to their areas of engagement with society.

The individual principle of freedom of managerial choice: managers are moral agents. In each area of corporate social responsibility, they are obliged to use their freedom of choice to achieve socially responsible results [cor, p. 58].

Corporate Social Awareness Processes

Assessment of the business environment.

Stakeholder management.

Problem management.

Results of corporate behavior

Impact on society.

Social programs.

Social politics.

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

economizing is the process of achieving effective results within the framework of competitive behavior; at the same time, organizations are responsible for the results of economizing;

striving for power - the struggle to raise the status within the management hierarchy; at the same time, top managers, when making decisions, should put the interests of economizing and ecologizing above the desire for power;

ecologizing - the process of developing the organization's relations with the external environment, ensuring the sustainability of the organization; however, organizations are held accountable for the results of ecologizing.

Corporate social responsibility. Interpretation of the concept of social responsibility: the classical approach, the theory of corporate altruism, the theory of "reasonable egoism", the integrated approach

Interpretation of the concept of social responsibility: the classical approach, the theory of corporate altruism, the theory of "reasonable egoism", the integrated approach

Corporate social responsibility (CSR, also called corporate responsibility, responsible business and corporate social opportunity) is a 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 stakeholders in the public sphere. This obligation goes beyond the statutory obligation to comply with the law and implies that organizations voluntarily take additional measures to improve the quality of life of workers and their families, as well as the local community and society as a whole.

In the process of evolution of the concept of corporate social responsibility, three main interpretations have been formed:

1) the classical approach. Well-known economist and Nobel laureate Milton Friedman is considered to be the greatest supporter of the classical approach to social responsibility. In accordance with his theory, most modern managers are specialists in the management industry, that is, they do not have their own business, but are hired workers. Based on this fact, the researcher concludes that modern leaders should be held accountable only to the owners of their companies. Accordingly, their main task is to facilitate the implementation of the interests of the owners of the companies as efficiently as possible. According to Friedman, all business owners have a single clear goal - they are concerned about the extremely efficient use of their invested funds.

2) the theory of corporate altruism. She is as old as the first, and also appeared in the United States. Its essence lies in the fact that corporations are obliged to make a significant contribution to improving the quality of life in the country. As always, the most vital is the centrist theory of rational egoism. It states that by spending money on social programs, the corporation reduces its current profits, but increases the stability of their flow in the future.

Business is interested not only in making a profit and reducing costs, but also in having enough resources for production in order to make staff loyal and relations with the state easy.

3) the theory of "reasonable egoism" insists that socially responsible business is simple " good business"because it reduces long-term losses in profits. The manifestation of social responsibility allows you to improve the image of the corporation, relations in the team, attract new customers, increase sales of its products (services), as a result of which the value of the corporation's shares on the market increases. Therefore, socially responsible behavior is it is an opportunity for a corporation to fulfill its basic needs for survival, safety and resilience.

In addition to the identified varieties of the concept of socially responsible business in the 1990s. An integrated approach to social responsibility began to take shape, within which the charitable and social activities of companies began to increasingly concentrate around a specific area that was directly related to the main direction of the organization's activities. This approach to understanding the meaning of social responsibility of business is called socially significant areas of activity, and its main advantage is that it softens the contradictions between the interests of the company and society, using for this the entire set of available companies, tools, and social programs are not considered as sources ineffective costs.

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