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Файл:Corporate Social Responsibility. Monograph
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corporate health care system that optimizes the maintenance of social
infrastructure, ensures the efficiency of production of social services, and
outsourcing producers of social services on a competitive basis. From a
position of the company association of various sources of financing for the
production of social benefits creates a healthy Foundation for a dialogue of
equal parties, self-responsibility of the employee, mutually beneficial
cooperation with the state (participation in programs of socioeconomic
development envisaged in the municipal, regional and Federal budgets).
The examples above is only a small part of large enterprises,
actively implement the concept of corporate social responsibility in their
business practices. At the moment, more and more Russian companies
begin to implement various social programs. This is because for many
businesses it becomes obvious understanding of the fact that sustainable
development of modern organizations, combining economic, social and
environmental factors, leads to lower business risks, provides additional
competitive advantage, improves staff efficiency and customer loyalty,
strengthens the company's reputation, creates a positive contribution of the
business community in the economic and social development of territories
of its presence. Thus, favorable conditions for implementation of long-term
business development strategies on the basis of observance of balance of
interests of stakeholders. This is the essence of socially responsible business
as a basis for sustainable development of companies.
The manifestation of social responsibility of business increases the
reputation of the organization and its recognition on the market, which in
turn, helps reduce costs to attract highly qualified specialists, who aspire to
work in prestigious, successful and responsible personnel to corporations.
Also reduces the costs of marketing and advertising. This is explained by
the fact that the establishment of positive relationships with consumers
allows less expensive and more efficient to conduct market research and
create advertising, aimed at the exact target audience.
Thus, corporate social responsibility has a meaningful impact on
the business of organization. If the public believes that a certain businessstructure insufficiently investing in environmental safety, then will grow
requirements and norms. If the state considers that a particular company is
not engaged in employment, working conditions, it will begin to solve this
problem with available funds, - strengthening a tax burden and conducting
verifications. The growth of negative assessments of the public regarding
the social responsibility of business will have a negative impact on the
economy. If the system of relationships with contractors is opaque, a
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corruption will grow – potential partners will be assured that without a
graft, contracting is impossible. Thus, developing relationships with
stakeholders, the company can achieve high financial results and show the
main responsibility - to improve the welfare of the owners. The practice of
management shows, creating the preconditions for sustainable development,
socially responsible behavior in the long term is capable of providing
tangible economic benefits and a private organization, and the economy as
a whole. However, corporate social responsibility, as any other significant
social phenomenon, it is necessary to manage. For this reason, the
sustainable development of modern organizations implies a planned action
and evaluate their results.
Based on the foregoing, it is possible to allocate following stages of
implementation tools of corporate social responsibility.
The first stage is to carry out the development of the overall project
to introduce this concept in the organization, including the identification of
priority goals, methods of assessing the effectiveness of implementation
tools, necessary for implementation of the strategy of social responsibility
of business resources, setting of responsible persons. The second stage
involves the implementation of strategic, tactical and operational tools of
corporate social responsibility and system of monitoring for their
functioning. Also worth noting is that the next important step should be the
calculation of the efficiency of investments in social tools and software
tools that will allow us to confirm the seriousness of the company that
implements this concept.
As a whole it is necessary to note, that realization of the above steps
assumes creation by the organization of Code corporate management,
focusing the specific enterprise to act in accordance with the principles of
corporate social responsibility. It should be noted that the developed and
approved in the framework of a particular business-structure Code of Ethics
must be updated, supplemented, taking into account the specifics of the
organization, reviewed and developed taking into account the interests of all
stakeholders. Only in this case, the Code, adopted in a particular
organization can be an effective tool management system, instead of the
arch of rules slightly connected with actual activity of the organization.
Also, the implementation of the concept of corporate social
responsibility is necessary to use the system approach, because sustainable
development, in our view, can not be carried out from case to case, and it
must be comprehensive, include all the elements inherent in the concept,
and to become a key component of sustainable development strategies of
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modern enterprises. Certainly, management approach of the systems to
steady development is by an intricate problem, but her decision, in our
view, allows to attain substantial success.
Fig. 11. The complex of motivational factors introducing corporate social
responsibility
Fig. 12. Stakeholders as a main component of corporate social
responsibility at the microlevel
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Fig. 13. The main areas of interaction of business with society
Fig. 14. The introduction of the concept of CSR strategy of sustainable
development in the management of the organization
Fig. 15. Trends in mandatory and voluntary sustainability reporting [21]
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INFORMATION TECHNOLOGY IN REPORTING
PREPARATION IN THE SPHERE OF CORPORATE SOCIAL
RESPONSIBILITY
Corporate social responsibility and sustainable growth in the
knowledge society.
The knowledge society is the definition characterizing the
contemporary socioeconomic formation prevailing in developed countries.
Okinava Charter on Global Information Society declares:
“Informational (IT) technology are one of the most important factors
influencing on society formation in the XXI century. Their revolutionary
impact touches on human life, their education and work, and cooperation of
government and civil society. IT become vitally important motivation of the
global economy development. They give the opportunity to decide
economic and social problems to all individuals, firms, companies and
communities, running a business more effectively. New opportunities are
open in front of us. The main point of stimulating IT economic and social
transformation is its ability to promote people and society in using
knowledge and ideas. Knowledge society, as we imagine it, lets people use
their potential wider and realize their intentions” [1].
So Okinava Charter declares the priority of social aspects in society
transformation happening under the influence of developing information
technologies.
According to the definition of the Russian standard GOST P ISO
26000-2012 “Guideline for social responsibility” (is identical to
international standard ISO 26000:2010)
“(social responsibility) is the liability of an organization for influence of its
decisions and activity on the society and environment through clear and
ethical conduct, which:
- assists to sustainable growth, including health and common weal;
- considers expectations of concerned parties;
- corresponds to prevailing legislation and conforms with international
behavioral norms;
- is ignored in activity of all organization and used in its mutual relations”.
In addition to above, “organization activity” includes products,
services and processes.
According to the standard an organization should publish reports
about its results at the appropriate intervals in reference to social
responsibility too.
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Today information technology is the government base by activity of
some organization and therefore by the activity in the sphere of
sustainability management and corporate social responsibility.
The extensive discussion and conceptualization of sustainable growth
began in 1987 after the report “Our universal future” of World Commission
on Environment and Development of United nations (WCED) which gained
appreciation of United nations General Assembly and sparked a massive
public outcry. The Chairman of the Commission Gro Harlem Brundland
formulated the basic concept in preface to the report “….environment is the
place of our life, and development is our actions directed to the
improvement of our prosperity in it….. Decisions about future means and
ways of economic progress of these (developed) countries, taking into
account their economic and politic power, will influence essentially on
the capability of all people of the globe, all future generations to provide
progressive sustainable growth...... Now a new era of economic growth is
necessary– this growth must be significant and at the same time sustainable
ecologically” [3]. Therefore, trinity of concept divisional– economic, social
and ecological has been defined.
“Sustainable global development requires that those who have more
resources agreed on the way of life to the ecological opportunities of the
planet, for example in regard to energy consumption. Further, it should be
noted that as a result of quick population growth, impact on natural
resources can be increased and the rates of growth of living standards can
be slowed down; thus, sustainable and long-term development is possible
only if the size and the population growth rate are consistent with the
changing productive potential of the ecosystem.
Finally sustainable and long-term development is not a permanent
state of harmony but rather a process of change in which the exploitation of
resources, the scale, the direction of investments, the orientation of
technological development and institutional changes correspond to the
current and future demands” .[3]
One can say that a certain general concept of universal ethical norms
of business was formulated. Clearly that the company should not put
immediate indicators of income, profit or rates of growth at the foreground,
but also they have to address issues of social development, interaction with
interested parties which affects their business, industrial safety, the
environment, safety and health, security products, etc.
Directions, standards and sustainable development indexes, methods
of company report preparation have been designed in details for more than
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thirty years of concept development. Today there is a variety of concretized
and restricted concepts to a greater or lesser degree and voluntary data
reporting that sustainable growth has become the norm in all developed
countries.
The concept of corporate social responsibility (CSR) is the system of
ethical norms and company values as well as consequential economic,
ecological and social affairs which are realized on the basis of continuous
cooperation with interested parties (stakeholders) and directed to decrease
of nonfinancial risks, long-term improvement of image and business
reputation of a company, capitalization growth and competiveness,
providing sustainable growth of company.
Growing needs in clarity of results of companies’ operation led to
necessity of creation of corporate data reporting for social responsibility.
Standardization in the sphere of corporate social reporting control and
sustainable growth
Practical realization of the sustainable growth concept is based on
command and control instruments which business uses in economical
activity. In addition to legislative documents, such as environmental and
labor legislation, the standards are worked out in the field of sustainability
management and corporate social responsibility. The concept of sustainable
development was gone through in the Russian Federation by presidential
decree as of April 1, 1996, N 440 “About the Concept of the Russian
Federation transition to sustainable growth”. It is stated in the preamble of
the document: “It is necessary and possible to implement a gradual
transition in the Russian Federation to sustainable growth, providing a
balanced solution of socio-economic problems and the problems of
preservation of the favorable environment and the natural resource potential
in order to meet the needs of present and future generations, following to
recommendations and principles set out in the Environmental documents of
the UN Conference on Environment and Development (Rio de Janeiro,
1992), and guided by them.” [4].
GOST R 54598.1-2011 “Corporate Management. The Guidance for
the Sustainable Growth was approved and enacted in 2011”. [5]
The standard is identical to the national standard of Great Britain BS
8900:2006 “The Guidance for managing of the sustainable development”.
The standard describes:
• principles of sustainable development
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• recommendations for implementation of sustainable
development
• matrix of sustainable development maturity
Sustainable development is presented in the standard as “a method of
corporate governance, providing a long-term financial viability of the
organization for carrying out environmental protection requirements and
social development organizations” [5].
Inclusivity, ethics, responsible leadership and transparency were
identified as the principles of sustainable development. The definition of
matrix of sustainable development maturity is introduced as diagnostic
facilities for sustainable development processes. The achievement degree of
sustainable development by an organization is estimated as the minimal
maturity, maturity and full maturity. The maturity level is assessed on the
quality of implementation of the principles of sustainable development.
The standard recommends to company management team to define
its strategic vision of the organization’s activities in the sphere of
sustainable development and to share information about this with all
interested parties. Such an exchange is realized through the disclosure of
information about the state of sustainable development of the organization
in the form of non-financial reporting.
The International standard IC CSR-08260008000 “Social
responsibility of organizations. Demands” acts in the respect of corporate
social responsibility of organizations in Russian Federation. The standard
has been developed out and put in force by National organization of quality
(NOQ) in 2011.
The standard IC CSR-08260008000 includes all components of
social responsibility, besides conscientious practice of business dealing and
financial clarity. It imposes requirements on organizations’ activity in the
sphere of labor rights and labor protection, social security for the staff, the
production of products (services, works) of good quality, environmental
protection, resource conservation, participation in social activities and
initiatives support of local community. All these requirements are
summarized in the 7 modules, at the same time the modules “A” and “F”
were harmonized with the standard SA 8000 “Social Accountability”,
which was developed on the basis of the recommendations of the
International Labour Organization.
The standard has been developed in light of the provisions of United
Nations Global Compact about the actions in the sphere of corporate social
responsibility, recommendations of International Labour Organization, and
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the international standard SA 8000:2001, international standards ISO series
9000 and 14000, the international standard OHSAS 18000 and other
international documents. [6]
The Social Charter of Russian business corresponding to Global
Compact principles and developing them to the situation in Russia was
approved at the XIV Congress of the Russian Union of Industrialists and
Entrepreneurs (Employers) in November 2004 in Moscow. The Charter also
provides that the organizations – members of the RSPP, which have
announced about joining to it, published reports on their social activities
voluntarily. On the basis of these reports you can get an idea of how much
they actually follow CSR principles and give a proper assessment.
The Chamber of Commerce and Industry of the Russian Federation
issued the RCCI Standard 09.10.06 “Social reporting of enterprises and
organizations registered in the Russian Federation” by the analogy with the
Social Charter of the RSPP.
One of the most recent standards in the sphere of CSR is ISO 26000:
2010, “Guidance on social responsibility” (GOST R ISO 26000-2012)
adopted in 2010, which provides for guidance on the principles, the main
themes and problems, ways of integration of the socially responsible
behavior into their strategies, practices and processes of the organization,
which are fundamental for the social responsibility.
The standard determines the scope of social responsibility, marking
seven main themes:
-administrative control;
- human rights;
- labour practices;
- environment;
- conscientious business practice;
-problems, connected with consumers;
- participating in [the life] of communities and their development.
Fundamental principles of interaction of organization and working
people are determined in the standard division 6.4 “Labour practices”.
“Labour practices” of organization unite all policies and practices
relating to the work which is carried out within the organization, by the
organization or on its behalf, including work done by sub-contracting.
Labour practices extend beyond the relationship of organization with
its direct employees or the responsibilities which an organization carries for
workplaces belonging to it or controlled by it.
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Labour practices include: questions of recruitment and the career
promotion of working people; disciplinary procedures and dispute
resolution proceedings; transfer or movement of workers to other places;
termination of employment; training and advanced training; labour
protection, workplace safety and work hygiene; some policy or practice
having an impact on conditions of work, in particular on working time and
cost of labour”. [2]
Organization accounting in the sphere of social responsibility
Social reports don’t contain an assessment of results of public
activity achieved by an organization. It is assumed that some interested
party can conduct such assessment itself on the basis of information in the
social report. Guidance proposed by international non-governmental
organization “Global Reporting Initiative” is used for preparation of social
reports based on the fact that reporting on economic, ecological and social
activity should be so far as usual and comparable as financial reporting.
Voluntary reporting of organizations for CSR and sustainable
development:
•allows to identify opinions and expectations of interested parties as
regards to organization activity and to explain its own strategy in the sphere
of CSR;
• demonstrates that opinions of interested parties were heard and
considered and forms long-term trust and collaboration;
• serves by an effective instrument of revealing, warning and
reducing of non-financial risks and forming of solid reputation (as a
responsible employer, a partner, a citizen and etc.);
• allows to present achieved key performance indicators in the sphere
of CSR and sustainable growth, to estimate them and to consider for taking
decisions of all levels thereby improving quality;
• helps to keep a close watch on suitability of an organization to the
principle of continuous perfection and stimulates subsequent improvements;
• increases marketability and etc. [2]
Non-governmental organization “Global Reporting Initiative”
(Global Reporting Initiative, GRI) was established in 1997 by the Coalition
for Environmentally Responsible Business. GRI is a developer of the most
widely used accounting principles in the sphere of sustainable development.
These principles are set out in the guidelines for reporting in the sphere of
the sustainable development GRI. Currently there is the GRI4 guidance
which replaced GRI3 in 2012.
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