Subject social responsibility V last years is gaining more and more strong resonance in the business and scientific circles of 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, and 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) Special attention pays to relations with employees: and, the use of motivational remuneration schemes, the provision of a social package, the participation of employees in decision-making, the maintenance of internal communications. But this point of view is not correct. Social responsibility 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 of implementation social functions business, which are the sources of modern social 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 the professional and general development of employees.

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 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.

Thus, corporate responsibility today becomes a modern style 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 are becoming necessary condition sustainable business and at the same time a factor in increasing social stability and living standards.

Introduction

Corporate Social Responsibility is the concept that organizations consider the interests of society by holding themselves accountable 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 involves organizations voluntarily taking additional steps to improve the quality of life of workers and their families, as well as the local community and society at large.

The practice of CSR is the subject of much debate and criticism. Defenders argue that there is a strong economic justification CSR and corporations derive numerous benefits from operating for a broader and longer term than their own momentary 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.

Today, the structure of relations between business and society is being transformed: society expects from entrepreneurs not only high-quality goods and services at an affordable price, but also social stability. In conditions market economy any company faces a wide public circles: banks, investors, intermediary brokers, its own shareholders and market partners, customers, suppliers, local, municipal and federal authorities and media representatives. Thus, the need to pursue a socially responsible policy is determined not so much by the authorities as by pressure from the consumer market.

Corporate Social Responsibility

The concept of corporate social responsibility (CSR)

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

The modern world lives in conditions of acute social problems and in this regard, the social responsibility of business is especially significant - enterprises and organizations associated with the development, manufacture and supply of products and services, trade, finance, since they have the main financial and material resources enabling work to be done to solve the social problems facing the world. Understanding by business leaders of their key importance and leading role in such work led to the birth of the concept of "corporate social responsibility" at the end of the 20th century, which became an essential part of the concept of sustainable development not only of business, but of humanity as a whole.

In world practice, there is a well-established understanding of what corporate social responsibility is. Organizations that operate in this area determine this concept differently.

Business for Social Responsibility: Corporate Social Responsibility means achieving commercial success in ways that value ethical principles and respect people, communities and the environment.

"International Business Leaders Forum": corporate social responsibility is understood as promoting responsible business practices that benefit business and society and promote social, economic and environmentally sustainable development by maximizing the positive impact of business on society and minimizing the negative.

World Business Council for Sustainable Development: defines corporate social responsibility as a business commitment to contribute to sustainable economic development, labor relations with employees, their families, the local community and society as a whole to improve their quality of life.

“Center for System Business Technologies “SATIO”: Social Responsibility of Business (SOB) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the company’s core business and going beyond the minimum specified by law.

The social responsibility of business has a multilevel character.

The basic level involves the fulfillment of the following obligations: timely payment of taxes, payment wages, if possible - the provision of new jobs (expansion of the workforce).

The second level involves providing workers with adequate conditions not only for work, but also for life: improving the skills of workers, preventive treatment, housing construction, and developing the social sphere. This type of responsibility is conditionally called "corporate responsibility".

The third, highest level of responsibility, according to the participants in the dialogue, involves charitable activities.

Internal corporate social responsibility includes:

1. Labor safety.

2. Stability of wages.

3. Maintenance of socially significant wages.

4. Additional medical and social insurance for employees.

5. Development of human resources through training programs and training and advanced training programs.

6. Assistance to workers in critical situations.

In 1953, G. Bowen's work "The Social Responsibility of the Businessman" was published. This monograph brought the author the well-deserved fame of the “father of corporate social responsibility”. Through his work, Bowen set the framework and set the main directions for the subsequent discussion on CSR.

Currently, in the world scientific and business literature devoted to the problems of social responsibility of business, many scientific areas are used that are included in the scope of corporate social responsibility. The most famous of them are the following: "corporate social responsibility", "corporate citizenship", "business ethics", "corporate philanthropy", "corporate social activity", "sustainable development", "corporate sustainability" and etc.

The abundance of concepts has given rise to an abundance of interpretations of the concept of corporate social responsibility, its essence and goals.

Such uncertainty is exacerbated by the fact that CSR issues attract a wide range of specialists with different professional backgrounds - philologists, sociologists, psychologists, economists - everyone interprets this concept in their own way, depending on the subject field and focus of a particular scientific discipline. Undoubtedly, economists have played a huge role in the development of CSR theory. Currently, there are 18 economic concepts of CSR, the last of which - the concept of sustainable business development - was developed only after 2005.

Let's consider various definitions of CSR from the standpoint of basic concepts: corporate selfishness, corporate altruism and reasonable selfishness.

The leading association of corporations in the United States, engaged in the development and promotion of the concept of corporate social responsibility, defines it as .

Corporate social responsibility policy according to Business for Social Responsibility is . It includes responsibility for current and past performance and the future impact of the company's operations on external environment.

The concept of CSR in companies of different levels, different business areas includes different components. But the broadest interpretation of CSR includes:

§ corporate ethics;

§ corporate social policy in relation to society;

§ policy in the field of environmental protection;

§ principles and approaches to corporate governance;

§ issues of observance of human rights in relations with suppliers, consumers, personnel;

§ personnel policy.

At the World Business Congress for Sustainable Development, in their report "Making Good Business Sense" (Creating meaning for business), Lord Holm and Richard Watts used the following definition: “Corporate Social Responsibility is the ongoing commitment of businesses to conduct business ethically and contribute to economic development while improving the quality of life for their employees and their families, and for society as a whole.”.

Widespread in the West modern concept CSR shows the desire of companies to voluntarily and independently solve the most pressing problems of society. For example, the European Commission defines CSR as follows: “Corporate social responsibility is, at its core, a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment”. This definition emphasizes the voluntary, altruistic nature of socially oriented events held by companies.

The Green Paper of the European Union defines corporate responsibility as "a concept in which companies voluntarily integrate social and environmental policies into business operations and their relationships with the full range of organizations and people associated with the company".

The social responsibility of business is a multifaceted phenomenon and can be integrated into the activities of a corporation in a completely different way. different levels and in different volumes. It can be implemented at the level of philosophy (mission, code of business conduct), at the level strategic management(long-term setting at the level of social stability), at the level of managerial decisions ( complete system management), can also be used as a system for assessing and predicting risks (analytical activities).

Domestic researcher A.D. Krivonosov considers corporate social responsibility from the standpoint of public relations. As a result, in his work “PR-text in the system of public communications” (St. Petersburg, 2002, p. 5.), he defines CSR as "formation effective system communications of a social subject with its public, which ensures the optimization of social interactions with segments of the environment that are significant for it”.

Indeed, the social responsibility of business is a concept that reflects the voluntary decision of companies to participate in the improvement of society and the protection of the environment. CSR is based on interaction with stakeholders: employees, shareholders, investors, consumers, authorities and non-governmental organizations. Thus, one of critical tasks CSR is communicative, connected with finding out the opinions and interests of all interested parties in order to take them into account as much as possible in their subsequent activities.

All of the listed definitions of CSR can be classified based on their compliance with the basic concepts (Table 1).

As the data in the table show, most experts hold views that can be attributed to the third basic concept of CSR - reasonable egoism. However, trends in global business and social movement give reason to talk about the prospects of the second concept - corporate altruism. The promise of this direction lies in the fact that public opinion at present, it is increasingly affecting the formation of the organization's image and, as a result, the value of its shares in the market. Public opinion is directly related to the activities of the organization aimed at solving public needs and protecting the environment. Moreover, the actions of companies in these areas, behind which there are only selfish interests of business owners, are easily defined as “camouflage” for charity or “environmental camouflage” and cause even more damage to the image of the organization.

Corporate Social Responsibility means the ethical conduct of business towards the human community. A growing number of companies are realizing that their business activities have a direct impact on the society in which they live, and future business success is closely linked to key societal values.

The implementation of corporate social responsibility policy is recognized a factor that increases the profitability of companies. In this regard, business is responding to the calls of investors, governments and society to clarify the extent of the impact of their main production on the outside world. Currently, there are many ratings of such impact for companies in various industries. Much more important is not what companies do with the money they make, but how they make that money.

Table 1

Classification of CSR definitions

No. p / p	Basic concept	Definition of CSR
	Corporate selfishness	Business for Social Responsibility: an interconnected set of policies, practices and programs that are integrated into the business process, supply chains, decision-making procedures at all levels of the company.
	Corporate altruism	European Commission: the voluntary decision of companies to participate in the improvement of society and the protection of the environment.
	Reasonable selfishness	1) United States corporations: achieving commercial success in ways based on ethical standards oh and respect for people, communities, environment. 2) L. Holm, R. Watts: an ongoing commitment by businesses to conduct business ethically and contribute to economic development while improving the quality of life for their employees and their families, and for society as a whole. 3) European Union: companies voluntarily integrate social and environmental policies into business operations and their relationship with the entire range of organizations and people associated with the company. 4) Krivonosov A.D.: formation of an effective system of communications between a social subject and its public, ensuring the optimization of social interactions with segments of the environment that are significant for it.

The benefits to companies of implementing corporate responsibility strategies include increased employee satisfaction, reduced employee turnover, and increased brand value. Companies that do not join this game miss out on business opportunities, lose competitive advantages and lag behind in management. Without implementing CSR strategies, they, firstly, do not monitor and control the impact of their production on society and the environment, and secondly, they do not fully realize their economic potential.

In this regard, we can talk about two main components of the concept of CSR. The first is the minimization of business risks, i.e. the identification and filling of all the gaps that exist in the relationship between the company and society.

Identifying these gaps is the first step towards CSR implementation. To some extent, it is an insurance policy that protects the company from surprises and problems in the future. For example, in the context of the global fight against obesity, the food and beverage industry has been knocked off its feet in trying to meet society's expectations. At the moment, the time and resources spent on changes in key business processes cost a fortune, although CSR activists predicted this many years ago. Thus, one of the additional functions of CSR is to provide early warning of problems that may arise and take the company by surprise.

The second component of CSR is the transformation of social and environmental problems into business opportunities. For example, in Ghana, where the population suffers from iodine deficiency, the Unilever company has created a special iodized salt. In order to produce and sell it, the company has rebuilt its entire business model in this country. Production was moved to rural areas, creating jobs there. Distribution was taken up by sellers on bicycles. Salt began to be packaged in smaller, more affordable packages. Thus, meeting social and medical needs, the company created a new brand and a new market.

Another example is JC Johnson (insect control chemicals), which has shown a commitment to reducing the environmental impact of its products for many years. The company's specialists studied and classified their products according to the degree of harmfulness and focused their efforts on the release of the least harmful, forcing suppliers to follow suit.

So we see that companies can use their key business to solve social problems. And this is not charity or philanthropy - this is a social innovation.

A more extended classification of CSR types is presented by Kotler. He identifies six types of corporate social initiatives that are generally consistent with the basic concepts:

1) promotion of a socially significant problem;

2) corporate social marketing;

3) charity marketing;

4) corporate philanthropy;

5) volunteer work for the benefit of the territorial community;

6) socially responsible approaches to doing business.

An example of an initiative to promote a socially significant issue is the One Sweet Whirled campaign run by Ben & Jerry's with the Dave Matthews group and Save Our Environment to bring global warming to the attention of the general public. At the same time, information is presented in such a way that the essence of the problem becomes clear even to children, who can also join in solving it. During 2002 alone, 53,236 large and small businesses signed a pledge to reduce carbon dioxide emissions (in practice, this means that CO2 emissions into the atmosphere decreased by 85 thousand tons).

Initiatives in the category "corporate social marketing" are aimed at changing social behavior. For example, Home Depot, America's largest home improvement retailer, is implementing a water conservation program. The 100 Ways to Reduce Water in 30 Days initiative, which included water-saving recommendations and product offerings from the company, resulted in a reduction in consumer water use and increased sales at Home Depot. A 7-Eleven (this American company is the author of the idea of ​​"restaurant driving") managed to contribute to simply incredible social progress by supporting the Texas Department of Transportation in the fight against those who like to throw scraps, cigarette butts and other muck out of cars. The company literally flooded consumers with all sorts of "anti-garbage" information: both reminders of fines (neither more nor less - $ 500), and all sorts of "visual campaigning". As a result, the roads are much cleaner and 7-Eleven regulars are much more numerous.

By implementing the charity marketing initiative, companies undertake to take part in solving socially significant problems by making appropriate contributions or transferring certain percentages of sales. Thus, Avon's "Together Against Breast Cancer" campaign, conducted in the UK (since 1993) and the USA (since 1994), is perhaps one of the most success stories long-term charity marketing programs. Proceeds from the sale of "Pink Ribbon" products go to the Avon Foundation, which funds medical research, diagnosis and treatment of people suffering from this disease. The total amount of net deductions (as of the beginning of 2003) exceeded $300 million.

The essence of corporate philanthropy is that the company makes contributions directly to support a charitable organization or program (this can be cash, goods or services). For example, several large-scale philanthropic initiatives implemented by General Motors are aimed at improving road safety. The company donates equipment (such as car seats for children from low-income families) and money for related activities (training, inspections, etc.).

The meaning of volunteer work is that the company supports and encourages the efforts of employees, partners or franchisees to help local community organizations or residents of the regions in which the company operates. Dell, for example, has a so-called "eco-efficiency group". Its task is to embody the ideas of employees who want to do something to improve the environmental situation. For example, the company's volunteers are engaged in the disposal of old computer technology in several American cities. This and help local residents, and a confirmation of Dell's commitment to the environment.

And, finally, the last type of corporate social initiatives identified by Kotler is socially responsible approaches to doing business. Some companies have significantly reduced their operating costs by implementing environmental initiatives. For example, the energy saving program implemented by DuPont since 1990 has saved it $2 billion. And the Mc Donald’s network, having switched to packaging materials from recycled unbleached paper, reduced its solid waste by 30%.

DEFINITION OF CSR

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

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

Promotes sustainable development, including the health and welfare of society;

Takes into account stakeholder expectations;

Complies with applicable law and is consistent with international standards of conduct;

Introduced throughout the organization”2. Social responsibility applies to all organizations, but it has become most widespread in the business community called "corporate social responsibility (CSR)".

The main goal of corporate social responsibility is to achieve the goals of sustainable development of society, which means meeting the needs of the present generation, without creating threats to meet the needs of future generations.

Corporate social responsibility should take into account the interests and improve the quality of life of the main stakeholders of companies, which include employees, shareholders, investors, public authorities, customers, business partners, professional communities, society as a whole, etc. At the same time, companies need to develop continuous interaction with stakeholders in order to take into account their opinions and expectations in the process of making and implementing decisions.

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

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

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

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

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

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

Production quality products and services for consumers;

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

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

Building conscientious and mutually beneficial relationships with all stakeholders;

Efficient business management focused on creating added value economic value and enhancing national competitiveness for the benefit of shareholders and society;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Voluntary practices in the field of CSR.

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

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

Compliance with legal requirements for the company's activities.

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

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

Company Stakeholder Orientation

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

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

The practice of the largest companies in Russian market shows that its importance for business is difficult to overestimate. At the same time, a number of aspects can be singled out, within which it is possible to assess the impact of a company's social policy on its commercial activity. First of all, is to strengthen the corporate image, which in modern economy even more important than the growth of current financial results. The growth of the corporate image in this case is achieved both among the general public and state institutions as well as among our own staff and customers. For example, the Coca-Cola Company spent more than $11 billion on goods, services and investment projects in 2006, making a significant contribution to the economic growth of the regions, which ensured the loyalty of consumers, local governments and business partners. A company that has established itself as a serious investor in the social sphere, carrying out consistent actions in this direction, can count on the loyal attitude of all stakeholders. Of course, the primary role in this process is played by the coordination of the work of the functional units involved in CSR and public relations, which ensures the company's competent positioning as a social investor and competent publicity of its public mission.

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

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

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

The quality of strategic management.

Flexibility / adaptability.

Stability of leadership positions in a competitive environment.

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

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

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

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

2. Sales growth and consumer loyalty.

3. Optimization of attraction and retention of labor force.

4. Reducing the scope of control by supervisory organizations.

6. Improve productivity and quality.

7. Growth of financial efficiency.

8. Access to capital.

9. Stock stability.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

^ Levels of corporate social activity.

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

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

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

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

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

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

1. Development of the theme of social investment.

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

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

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

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

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

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

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

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

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

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

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

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

1. New concerns and expectations of citizens, consumers, public authorities and investors in the context of globalization and large-scale changes in the industry.

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

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

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

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

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

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

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

^ Expanding the impact of CSR throughout the entire production chain and economic activity companies. CSR expands the boundaries - stakeholders.

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

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

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

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

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

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

^ The corporate social report is an important CSR document

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

^ Table 17.1

Distribution of non-financial reports by industry affiliation of companies

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

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

The essence of corporate social responsibility

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

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

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

Historical aspects of the development of the concept

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

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

According to the aforementioned scholar, management activities and is the balance of society. In addition, there should be a symbiosis of government control and private business. Simply put, a balance is ensured between selfish and national interests.

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

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

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

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

Multi-level system

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

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

Main Models

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

Social projects

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

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

Educational projects

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

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

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

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

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

Environmental projects

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

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

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

Principles and strategies of corporate social responsibility

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

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

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

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

Corporate responsibility and its main principles

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

Conceptual features

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

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

Key Conceptual Components

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

Implementation tools

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

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

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

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

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

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

An important tool is also sponsorship, represented by a legal or individual under the terms of advertising.

Conclusion

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