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Файл:Corporate Social Responsibility. Monograph
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stakeholders, it is possible to reveal that they coexist within the hybrid
agreements assuming such form of contractual relations according to which
there is a bilateral dependence without complete integration. At the same
time the rule of law, regulation, the competition, standards, and also the
additional organizations connected with corporate social responsibility
constitute the external environment, and the internal corporate structure and
policy are elements of the internal environment. In addition, the functioning
of the system of corporate social responsibility in general depends on
globalization, crises and changes in political and macroeconomic
environment.
It is worth noting that in the modern world, social responsibility
consists in production of goods and services of high quality, complete
payment of taxes, creation of safe working conditions, fair business practice
in relation to partners / competitors, provision by the companies of
information on the activities, care of social protection and development of
both own personnel, and local community, nature protection measures. As a
result, is the formation of a fundamentally new relationship between
business and society. At the same time, the most progressive businessstructures begin to associate themselves with local community and to look
for opportunities independent (not under control of the authorities) a
contribution to life of society.
In connection with the above, from the perspective of
microeconomic analysis under the corporate social responsibility concept is
meant to meet the business expectations of all stakeholders with a purpose
to further sustainable development in the conditions of modern economy
(fig. 12).
From a position of macroeconomic analysis, social responsibility
means a philosophy of behavior and the concept of forming by the
companies and individual representatives of the market of business,
oriented on the satisfaction of the public interest for the purpose of dynamic
development of society and economy in general.
At the heart of macroeconomic interpretation of corporate social
responsibility is the idea that the contradiction between the economic
interests of business (profit) and society (stability, successful development
for the majority) should be shifted in favor of the social system, part of
which is the business itself (fig. 13).
In this case, corporate social responsibility is implemented through
the so-called social investment business of business representing material,
technological, managerial and other resources, and financial resources of
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modern organizations, allocated by the decision of top-management for the
implementation of social programs, taking into account the interests of all
stakeholders, under the assumption that in the strategic relation to a
particular company will be obtained social and economic effect [19].
The long-term influence of programs is considered in two
directions: positive changes in the social situation and contribution in the
strengthening of the business in general. At the same time it should be
noted that the direct impact of effective corporate social programs on a
profit increase, as a rule, does not occur. Social policy, social programs of
corporate educations for determination have non-profitable character and,
therefore, should not be based on the main argument of increasing
profitability. However, this does not mean that effective social policy of the
company does not have an indirect impact on the improvement of its
financial indicators.
The numerous studies conducted in the United States, European
Union, Russia confirmed that enterprises, that have already implemented
sound policies of corporate social responsibility show higher profit than its
competitors operating in the same market segment, and effective social
programs influence increase of capitalization of the company, a profit
increase, cost reduction in case of business expansion, including
geographical [9].
In this regard, we conclude that corporate social responsibility
includes an active social investment leads to forming of a social capital both
within the company and in cooperation with external stakeholders. At the
same time it should be noted, that the social responsibility of business
including active social investment in principle leads to receipt of long-term
competitive advantages, including by reducing the risk of causing damage
to concerned parties in the short-term. Thus, there is a formation of social
capital (mutual trust), both within the company and in collaboration with
external stakeholders.
Based on the above it can be concluded, that «corporate social
responsibility» is a multi-level category, providing sustainable development
of the organization as an open system, and expresses the relationship
between businesses and society as a whole due to the resolution of the
contradictions that arise between their interests and the involvement of
stakeholders of the corporation in the decision-making process and
formation of a business development strategy focused on the welfare of
shareholders, employees and other stakeholders, and meet public
expectations.
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Realization this conception in management system of organizations
initially focused on the organization of their sustainable development and
touches responsibility before society and environment. Thus the idea of
steady development consists in the achievement of both economic and
social and ecological aims single for all people. In accordance with it, this
conception can be used for the consolidation of expectations of all layers of
society, take into account to all organizations aspiring to operate
responsibly. Thus, as an all-embracing purpose of social responsibility of
organization it is necessary to consider its contribution to sustainable
development.
And here again there is a question. If the goal of sustainable
development consist of that, to attain stability of society on the whole, then
touches stability of any certain organization? Stability of separate
organization can correspond, and can fall short of to stability of society on
the whole, which is reached by the solution of social, economic and
ecological problems within the framework of the integrated approach. At
introduction of conception of corporate social responsibility in the strategic
management of enterprise it is necessary to take into account the features of
business, in which it operates, its corporate strategy, interests of its key
stakeholders, corporate culture and other internal and external factors.
Chart on a fig. 14 represents four phases of process of realization
this conception in a strategic management by the organization.
The best of all the process of realization of this conception in
management system of enterprise is described on the basis of PDCA-cycle
of Deming, which can be divided into the following ten steps.
1. Commitments management. Firstly, it is necessary, that its
concept has been mastered by top-management. Management must publicly
subscribe under this concept, to express the support to responsible business,
and also strive to perform actions, that will result in the improvement of
influence of business to the market, working environment, local community
and environment. At this stage, decisions must be made about the
redistribution of resources and the establishment of the CSR-team, which
will work under the direction of a top-manager or CSR-manager. Other
members of command must be personnel department, department of public
relations, divisions of marketing and sales.
2. Identification of key stakeholders. At this stage, the enterprise
must identify key stakeholders. Except shareholders, managers, employees
and clients, it is necessary to interact also with the general public – with the
authority, suppliers and etc. The organization should strive to understand
their needs, and remember that the key stakeholders are a rich source of
information.
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3. Determination of values and principles. The company should
focused on value creation, taking into account the needs of all key
stakeholders. For example, for employees is considered the most important
training and development, shareholders will demand transparency,
customers interesting individual service and what the significance for the
local community will have the active support of the company. It is
advisable to develop a code of ethics, which is a set of rules based on the
values and principles of the company and defining standards of business
and professional interaction.
4. Analysis of the current situation. It includes both internal
analysis of the enterprise and environmental analysis. Internal analysis of
the enterprise should be directed primarily to the requirements of
environmental legislation, on the social security of employees, customer
service, on the ongoing activities within the framework this concept and on
the way to evaluate this activity, to review the company's policies and
instruments.
5. Setting goals. At this stage, the company defines its direction, in
which it wants to go in the context of corporate social responsibility. These
purposes can be implemented within one year, after which they will be
assessed achievement.
6. Plan of actions. This step creates the plan of actions. Herewith, It
identifies activists of corporate social responsibility, who will contribute to
the achievement of the set goals. At this stage, the company will need to
specify and clarify the practical information, such as allocation of
resources, determining the powers and duties, and also chart of actions.
7. Realization. At this stage, the company must follow a plan of
action for the implementation of the concept of corporate social
responsibility in the daily life of the company.
8. Monitoring. At this stage the company estimates its performance
through a range of quantitative and qualitative indicators, necessary for the
acceptance of further decisions. In the development of indicators will be
actively involved and interested parties of the company.
9. Reporting. Through CSR-report or presentation through the
company's website will be given a complete picture of performance of the
concept of corporate social responsibility. In a resume necessarily must be
presented information about the achievement of goals of the previous year
and at the same time, defined the new tasks for the next period.
10. Measures for improvement. At the last stage, the company must
propose measures to improve the performance of this concept, to expand
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the scope of activities, and it is possible to change all strategy of corporate
social responsibility. These documents with recommendations for
improvement to be developed on the basis of performance measurement
results and suggestions from various stakeholders [4].
In accordance with the analysis, we conclude that the considered
concept covers the following areas, closely interrelated: corporate
development; management of personnel development; interaction with
suppliers and customers; responsible environmental policy and sustainable
use of natural resources; interaction with local authorities, government
agencies and community organizations. Thus, the carefully thought out and
effectively working system of corporate social responsibility allows to
modern business-structures not only to bring in a positive contribution to
social prosperity and ecological stability, but also improves the efficiency
and sustainability of the business.
In general, it should be noted that the considered concept discussed
in the broader context of a competitive economy and sustainable socioeconomic development of society, effective and careful use of natural
resources, improvement of quality of human potential and living conditions.
Responsible companies seek to combine economic efficiency with
ecological and social performance, care of quality of corporate
management, risk management and reputation, on a systematic basis to
build cooperation with stakeholders, build the activity on principles of
openness and transparency. Thus needed to noting, that corporate social
responsibility is part of general management system of the organization,
and evaluate its need for the contribution, that it makes to the
implementation of organizational goals: profits, growth, investment
attractiveness, reduce staff turnover, reducing transaction costs, related with
opportunistic behavior.
In this regard, it is worth noting that the world's main trend today is
the adoption of laws and programs, directed to creation a new, more
sustainable economy: stimulation of investments in a natural and human
capital, introduction of innovative, less resource-intensive technologies,
creation of «green» workplaces and offices, etc. The number of countries,
which have adopted requirements for non-financial reporting is growing
every year (Fig. 15)3. In some countries, using soft approach of regulation
3
Orange color allocated share of countries, which adopted legislation on the
mandatory disclosure of information on aspects of sustainable development and
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«to report or explain why it did not do». In others countries, the requirement
of the obligatory accounting spreads to the companies with state
participation, and also on the large companies of national scale.
For example, September 29, 2014 the European Council approved
the official status of the directive on the disclosure of non-financial
information [21]. The Directive is a measure for the implementation of
strategy of the European Union to improve corporate responsibility
(adopted in 2011). The strategic goal is to change the current economic
model: now the efforts of companies to achieve long-term sustainable profit
must be combined with measures ensuring social justice and protecting the
environment. It is this model will be a major factor of competitiveness on
markets in the future.
Also It should be noted, that in the last decade active development
of the legislation in the field of corporate social responsibility and a
sustainable development is observed in developing countries.
For example, India adopted the Companies Act [22], according to
which companies with a net profit of more than 500 mln rupees, or turnover
of 1 bln rupees must shall establish committees on corporate social
responsibility, to make policy in this area and measures ensure the
implementation of the policy, moreover, boards of directors has the primary
responsibility for the program in the field of corporate social responsibility.
It identifies priority areas of corporate social responsibility, such as:
increase of measures on a sanitation, providing residents with clean
drinking water, creating a life-sustaining environment for the animals,
conservation of natural resources, the establishment of technology
incubators in academic institutions and other areas.
In general, as noted by the developers of the law, this document is
sufficient guidance for companies, able to create their own vision of
corporate social responsibility and to develop an effective strategy. This
however does not mean that they can not be included in the policy
directions other than those listed in the document. This combination of
flexibility and standardization gives businesses the necessary freedom to
realize their vision of corporate social responsibility.
Also as another example it is possible to distinguish China, which
in last years developed initiatives in the field of corporate social
responsibility and sustainable development. Within the law are introduced
corporate social responsibility, blue – the share of countries with voluntary
initiatives.
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formal sustainable development requirements for mandatory reporting for a
number of companies, there are several voluntary initiatives that led to the
explosive growth in the number the issue of reports. For example, in 2009,
the Corporate Social Responsibility Research Centre of the Chinese
Academy of Social Sciences has developed national guidelines on reporting
in the field of corporate social responsibility for Chinese companies, which
(together with GRI) most commonly used in the practice of companies
today. In 2014, there appeared a third version of the document.
As for Russia in relation to sustainable development and corporate
social responsibility concept is worth noting the following. In Russia in
2011-2013 appeared several important documents, related to responsible
business practice. A new standard GOST R ISO 26000: 2012 «Guidance on
social responsibility» is identical to the international standard ISO 26000:
2010 Guidance on social responsibility and aims at integration of the
principles of social responsibility (transparency, ethics of behavior and so
forth) in business processes in all areas of activity and at all levels of
management.
To help companies is developed methodological tool Recommendation RSPP about carrying out a self-assessment regarding
compliance to the principles, containing in the Russian standard. As a result
of its application the company can give a reasonable answer to the question
about compliance of representations of the company in the field of social
responsibility internationally recognized concepts; to define
«development»; to clarify the contents and formats of communication about
strategy and practice social responsibility to stakeholders [2].
Thus, the decision to introduce a strategy-CSR in the context of the
strategy of sustainable development becomes an objective necessity and the
only guarantee of long-term sustainable competitive advantage. However,
as said P. Ponitsky, «quality is not result of use of high-quality tools» [24].
If fundamental system problems are not solved, then in the course of the
solution of private problems we will come across steadily these not resolved
system issues that will not give the chance to achieve the desirable goals.
Thus, without solution of system problems our efforts are inefficient and
doomed to a failure [16].
In this connection, with regard to Russian realities concerning
implementation of the CSR concept in the management system of modern
domestic enterprise , it is worth noting, It should be noted that on available
in this research of data, the concept of the above concepts and sustainable
development of abstract theory become a routine practice for large
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companies. 70% of large companies and organizations in Russia – more
than anywhere else in the world (60%) – stated that CSR helps in expanding
business in emerging markets.
Over 60% of Russian respondents say that the main incentive for
sustainable development and corporate social responsibility is to improve of
reputation and strengthening of brand of the modern organization.
Implementation of this concept also enhances the company's
competitiveness in the international market: 31% of respondents referred to
the need to compete on a global scale among the factors contributing to the
implementation of sustainable development policies. 21% explain their
actions in the field of corporate social responsibility requirement by
government and regulators.
The development of corporate social responsibility in Russia is
caused by the particular economic context – active and successful
expansion of the largest Russian companies abroad. International partners,
investors and consumers are demanding greater transparency in the conduct
of business, and Russian companies are actively developing their activities
in the field of corporate social responsibility, adopting western business
practices and, at the same time, introducing their unique approaches and
solutions.
In recent years, Russian companies have paid great attention to the
creation of favorable and safe working conditions: 75% of respondents
noted this issue as a priority, compared with 70% in other regions of the
world. 83% of the Russian companies participating in poll have declared
availability at them the formalized policy in the field of environmental
protection that testifies to a high priority of environmental issues for Russia
in comparison with the companies in other emerging markets (70%) [17].
In this regard, it would be desirable to give some examples of the
implementation of this concept into the business practice of our domestic
enterprises.
For example, «VSMPO-AVISMA Corporation» has created a
powerful system of protection of health of employees, which implies not
only the treatment and prevention of diseases, but also the motivation of
people to maintain health. Social activity of the Company is based on the
belief that companies first need to focus on taking care of their own
workforce. Management considers that in the case where most of
enterprises will organize the effective system of labour collectives and
members of their families, it will result in the substantial increase of welfare
of society on the whole [7].
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This corporation – city-forming enterprise, which, following the
principles of social responsibility, implementing a social policy aimed at the
effective interaction with the staff, with the goal of attracting, retaining and
motivating to productive labour through the system of guarantees,
compensation and benefits provided to employees, members their families
and pensioners. The cost of medicine, sports, culture, charity and material
support of employees and veterans, in comparison with 2013 increased on
RUB 70 mln and amounted to RUB 1,072,015 bln.
The significant proportion of expenditure is directed on
preservation and strengthening of health of factory workers. More than
RUB 271 mln from budget article «Medicine and health» is spent on
routine medical check-ups, large-scale vaccination campaign, the current
medical staff and facilities for the maintenance of corporate medicine: the
medical-sanitary unit, diagnostic centers, clinics, Center of restoration
medicine and rehabilitation, and two-day permanent establishments.
The maintaining the health of personnel Corporation special place
is given to physical education and sport. In this area it spent RUB 127,5
mln, of which RUB 110 mln cost corporations only the content of sports
objects: sports complex «Start» with stadium, swimming pool, conference
hall and halls of playing types of sport; indoor ice court, ski complex,
equipped with kilometers of slopes and trails for cross-country skiing,
sports complex «Fortress» with children and a full-sized swimming pools.
The social responsibility – is part of general strategy of the
corporation. Therefore, in the list of 11 basic directions, in addition to the
above, there are also «elevating» come back of army, and benefits of
leaving on the deserved rest, and encouraging to anniversaries, and rewards
for high labor achievements. On a social support, Corporation has spent 68
million rubles. Charity – the last article in a report on «social development»
costs. More than 34 million rubles. distributed to the content library, Salda
two boarding schools, scholarships for students, and more [11]. These
«non-productive consumption» – is a long-term investment in staff
development, which, as is know, «solve all», including, and long-term
sustainable development of the organization.
Another good example of the practical realization of the principles
of corporate social responsibility is activity of corporation. This example, in
addition to a wide variety of projects and social programs implemented by
the company, is also interesting that the principles of corporate social
responsibility in the organization formalized in the corporate legal act.
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The activity of company in accordance with to accepted in 2002
«Social code», focused as on intra corporate social policy, being based on a
principle «the success of business depends on those who is involved in it»,
and on realization of external corporate policy. The first part of the Code
regulates the issues of socially responsible regulation of labour,
employment and industrial relations, policy of payment and motivation of
labour, industrial safety, labor protection and environment, social policy for
young workers, the quality of working and living conditions of workers and
their families, health care, rehabilitation, sports, physical education and
recreation, housing policy, social support of families with children and
persons with disabilities. In addition, the issues of corporate social security
and insurance, health insurance, private pension provision, social support of
unemployed pensioners, social support, injured from accidents on
manufacture and occupational diseases.
«LUKOIL», in accordance with the Code voluntarily commits itself
to socially responsible participation in the life of local people in the regions
of activity of the organizations of the LUKOIL Group and the society as a
whole.
In particular it concerns the following areas:
– development monopolist settlements (in active collaboration with
regional and local authorities);
– implementation of environmental activities;
– the development of science, education, technologies and
innovations (financing research and pilot projects, financial support to
specialized regional educational and research programs and projects,
providing organizational and material support to postgraduate and doctoral
students working in the Group companies, etc.);
– preservation of the national and cultural identity (the preservation
and maintenance of the national traditions of tolerance and benevolence);
– the promotion of social groups and public associations in need of
support to refugees, veterans, the disabled, orphans, families of fallen
soldiers and officers, families of employees of organizations of «LUKOIL»
killed at work, state budget organizations of a social orientation – hospitals,
orphanages, nursing homes, educational institutions and institutions of
science and culture, religious and charitable organizations). Emphasizes
that as a priority the implementation of its charity policy, the company
considers the care of orphans.
According to the Code, the organization carries out continuous
control over corporate pension costs, consumption of health services in a
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