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Файл:Corporate Social Responsibility. Monograph
.pdf
only the carriers of funds, which should be the maximum flow into the state
budget. According to experts, it is expected the three main scenarios for the
further development of the state and business relations in the field of social
policy.
In the first place - a traditional characteristic of the Russia business
function as budget substitution, another scenario - the ideal model of a
competitive market of social services. The most realistic is the third modelbusiness serves as an equal partner of the state, and in turn, the government
acts as a supervisor and guarantor of the game rules of transparency in the
segment of social services.
Business social revitalization in our country took place at the end of
1999, but the first reports about the social activities of the organizations
began to appear in 2002.
Practice of the Russian business participation in social
programs analyze the Russian Managers Association, the Association of
Independent Directors and the Independent Institute for Social Policy with
the support of the Ford Foundation.
Mass survey of managers and people spent in Russia in 2007 [12]
showed that social responsibility is understood as:
- the production of quality products (47.5% of managers and 46% of the
population);
- compliance with the law (35% and 35.5%, respectively);
- payment of taxes (29.5% and 30.4%);
- environmental protection (31.5% and 30%);
- improvement of working conditions (33.5% and 22.5%);
- the payment of high salaries (11.5% and 19.1%);
- putting money in the production (19% and 14.8%);
- help Poor (2.5% and 10.5%);
- assistance to the regions in addressing social issues (10.5% and
10.4%);
- support for education (3% and 9.3%);
- honesty, transparency of reporting (13.3% and 8.7%).
Thus, the managers and the public are identified
social responsibility, both with internal and external social policy of the
company. A clear understanding of the term of the respondents are not
formed - each social group fills the social responsibility of business own
meaning.
In these studies, with special attention considered the motivation of
owners and top managers of the organization in the implementation of
171
social projects. The Independent Institute for Social Policy with the support
of the Ford Foundation in March-June 2008 survey [13] gave the following
results: the motivation of participation in external social policy largely
reflects the personal qualities of the representatives of business and is
characterized by pragmatic factors: image policy (compliance status of the
company), protection of business, building the relationships with the
government.
The estimates, obtained during the interview, facilitated the
allocation of at least four different kinds of moral motivation in business:
1) "Emotional" (empathy);
2) "The memory of the past" ("it was before, and I want to save it");
3) "need to share" ("earned - share");
4) "serve the fatherland" (patriotism). The inner core of personal
motivation in this case is the so-called "bribe God". Being moral shape, this
motivation is pragmatic in its inner content.
A study spent by the Russian Managers Association in 2011
showed that, currently, the vast majority of the population know about the
company's activities in the field of social responsibility, ethics, protection of
the environment, mainly through the media (88% - of the messages on
television, 66 % - from the press, 53% - of the radio), and communicating
with other people (60%).[14] Information, coming directly from the
company itself, occupies a very insignificant place among the possible
sources of information on social activities of the company. The study also
showed that among the potential customers growing demand for
information directly from the company with the necessary degree of
transparency and independent examination of the organization.
Businessmen themselves perceive ambiguous the need for
transparency in social performance of their companies. For example, in a
survey conducted by researchers of the Kemerovo State University in the
spring of 2009 among the leaders of business organizations [15], to the
question "Is it necessary to require the publication of annual reports on the
social behavior of companies reporting"? received the following answers:
1) should be encouraged, but not require - 45.3%;
2) I think this is more than - 37,7%;
3) should be required by law - 9.4%.
In this study it was found the following pattern: the larger the
business structure, the greater their understanding of the need to publish
social reports. So, in answer to the aforementioned question 70%
of company executives employing more than 1000 people have noted the
need for the publication of such reports, while among managers of firms
with fewer than 250 people turned out of only 27%.
172
Interviews with representatives of small business in Kazan, carried
out by us in-depth interview method in 2016, showed that corporate social
responsibility is understood primarily as compliance with laws and paying
taxes. Further, the respondents' answers should have better working
conditions, a charity, fair conduct of the business. All respondents are
engaged in charitable activities. Some participated in charitable acts once or
twice, others said that before doing charity more frequently than in the past
2 years. Respondents attributed this to a decrease in income due to the
economic situation in the country. Three respondents said they regularly
engaged in charity: "We have in the organization clearly stated that we
allocate to charity funds once a quarter for the past seven years." Among
the motivations of the respondents to the charity, they were called "religious
and moral motives", "pragmatic reasons - the benefits for their businesses,"
"desire to help the needy, disadvantaged," "desire to help his hometown",
"gain fame thanks to the charity acts ". During the interview, it was found
that most of the respondents give to charity around 10-20% of their income,
in some cases, employers spend on these acts of 20-30% of their
profits. Asked about the forms of participation in the charity, the majority
of respondents answered that they deduct the money in various funds and
organizations, either alone buy necessary goods and services to orphanages
and needy families or nursing homes. Two of the surveyed entrepreneurs
sponsoring the children's clubs and organizations, while others deduct the
money in the places of worship (churches, mosques).
Experience of interaction of state bodies and business associations
in the Republic of Tatarstan.
An important issue of CSR analysis in Russia is the problem of
interaction between business, government and society in the development
and implementation of business social programs. And this applies both to
internal and external social projects. In the relationship between business
and government plays a major role, of course, the power and the
subordinate – the business. The very possibility of social projects
realization was given by the authorities.
In the system of the development entrepreneurship in the Republic
of Tatarstan (RT) a significant element is the Chamber of Commerce and
Industry of the Republic of Tatarstan (CCI RT), established in 1992 by
Presidential Decree. The CCI RT is a non-profit and nongovernmental organization, whose activities are regulated by the Russian
Federation Law "On Chambers of Commerce in the Russian Federation."
CCI RT was established in order to coordinate the activities of Industrialists
and Entrepreneurs of the Republic and the implementation of their
activities:
173
on the economic development of the country;
its integration into the world economic system;
normalization of relations of entrepreneurs with their social partners,
the comprehensive development of all types of business, tradeeconomic and scientific-technical relations of entrepreneurs of the
Republic of Tatarstan with foreign businessmen. [16]
CCI RT on a voluntary basis unites enterprises and organizations of
various forms of ownership of all sectors of the economy. In 2014 the CCI
of RT members were 2204 enterprises of all forms of property, of which 96
came to the Chamber in 2014.
In the CCI RT are 28 associations, through which successfully
conducted a dialogue "authority-business." The sectoral structure of the CCI
RT members at 01.01.2015 was presented in Figure 16.
Consequently, the main share in the structure of the members of the
CCI RT take service industries (34%), in second place - industrial
enterprises (26%), in third place - trade sector (20%). [17]
The main objectives of the CCI RT are:
representing the interests of employers in relations with the authorities;
creating the necessary conditions for the formation of a socially
oriented market economy;
assistance in the formation of the legal environment and business
infrastructure;
practical assistance to entrepreneurs in establishing business relations
with foreign partners.
The Commerce and Industry Chamber of the Republic of Tatarstan has
the following services for RT entrepreneurs:
product expertise;
Registration and issuance of certificates of origin;
organization and carrying out of business commissions;
the resolution of economic disputes in the Arbitration Court of the CCI
RT and through alternative forms (mediation);
management of non-state "Register of reliable partners" - registration
of Tatarstan businessmen, financial and economic standing proves
their reliability as partners for entrepreneurial activity in Russia and
abroad;
information services;
seminars, "round tables", conferences, exhibitions, fairs;
function of "hot line" for entrepreneurs.
174
The outcome of the CCI RT for 2010-2015, she organized and held
152 business meetings of businessmen of the republic with the international
business community, organized 132 trade and economic missions, carried
out 1052 free advice (hot line), prepared and issued 111 opinions (for
reasons of "force majeure", contracts, etc.), rendered legal services to 759
businesses, preparation of materials for consideration of cases in courts of
arbitration, courts of general jurisdiction and the Tribunal for the
83 firms; prepared and registered constituent documents, given advice on
registration, reorganization of the 50 firms; reviewed 101 claims in
arbitration proceedings [17].
The CCI RT, together with the Ministry of Economy of the RT
developed a strategic document - the "road map business support", as well
as a long-term target program "Youth Entrepreneurship in the Republic of
Tatarstan for 2012-2016.".
Annually published directory - Guide to Entrepreneurship in
Tatarstan, Investor's Guide in Russian and English.
Together with RT Export Assistance Center conducted a series of
training seminars on external economic activity for small and medium-sized
businesses.
The website presented the section "Charity", which highlights the
ongoing actions, events, covering a variety of categories of the
population. This charity events for children, the elderly, assistance for
various holidays and important for Russia and the Republic of events.
Government, together with the Chamber of Commerce, the Agency for
Enterprise Development and the Association of industrial enterprises
annually Summing up the charity and encourages moral leaders of the most
socially responsible companies. Within the framework of the year of charity
in Tatarstan in Kazan adopted city program «Kazan - the territory of good
works». The program is an example of the implementation of a systematic
approach to the implementation of charitable activities.
Thus, the Chamber of Commerce, a non-governmental, non-profit
organization may be considered as an example of co- of mutually beneficial
cooperation between public authorities at different levels, employers and
society. Together provides smiling a number of activities related to the state
regulation of economic relations, improvement of the tax policy, protect the
legitimate rights and interests of business entities, development of free
competition, improvement of domestic innovation policy, improve
professional training of entrepreneurs.
Measures of state support of entrepreneurship.
175
Entrepreneurship is the foundation of an efficient economy. The
role of small and medium-sized businesses is indispensable in solving the
most pressing economic and social problems. Without requiring a
significant investment by the state, small and medium businesses to
stabilize the social situation in the region, solving problems related to social
tensions and employment. Successful development of business allows us to
solve the problem on the formation of the middle class, making the
transition to an innovation economy, creating the conditions for the
transition to the non-oil economy. The Russian society is beginning to
realize the role of business and areas of responsibility. Persistent
misconception that capital is "indebted to the common people" It gives way
to dialogue between companies, government and non-profit organizations
and joint actions to improve the social situation in the regions. [18, p.16]
The Company is beginning to realize that the mechanism of socially
responsible business - one of the levers in the system, in which the leading
role must play a consistent social policy. In building this or that policy in
respect of business at the federal level and in the field, government can
create the conditions or how to prevent the development of business in
general, and social projects business.
Consider the interaction of state and business structures, state social
support measures for small and medium-sized businesses on the example of
one of the Russian regions - the Republic of Tatarstan.
In January-September 2014 in the territory of the Republic of
Tatarstan have been working more than 140 thousand small and mediumsized businesses, including 49.9 thousand of economically active small
enterprises (100.6% to the level of January-September 2013), 487 medium
enterprises (103.4%) and 89,600 individual entrepreneurs (96.7%).
The share of turnover of small and medium-sized enterprises in the
turnover of organizations of all activities amounted to 23.3%, including the
share of the turnover of small enterprises - 19.1%, medium-sized
enterprises - 4.2%. The turnover of small and medium-sized enterprises in
January-September 2014 is estimated in the amount of 636.5 mlrd. of
rubles, which is 12.1% above the level of corresponding period of
2013. About the mouth of small enterprises amounted to 521.8 mlrd. of
rubles (116.7% to the level of January-September 2013), the turnover of
medium-sized enterprises -114.7 mlrd. of rubles (95.1%). [19]
In order to develop and support small and medium-sized enterprises
(SME) in the republic, many measures have been implemented, aimed:
176
on the development of equipment leasing: subsidization of costs for
small and medium businesses ("Leasing-grant") (subsidies received
963 small and medium-sized businesses, as a result of supported
business projects created 6,700 new jobs);
innovation by small and medium-sized enterprises and their
technological modernization (subsidies received 116 small and
medium-sized businesses, as a result of supported business projects
created 455 new jobs);
providing targeted subsidies to small and medium enterprises to
implement business projects in the Republic of Tatarstan ("Social
Entrepreneurship") (subsidies received 237 small and medium-sized
businesses, - as a result of supported business projects created 567
jobs).
In comparison with other regions of the Republic of Tatarstan has a
consistently high annual volumes of financing of the state support of small
and medium business activities (2 835 900 000 rub. in 2014). (Table 15)
[19]
It is significant that for the period from 2011 to 2012 approximately
45.7% of the funds (or 1.6 mlrd. Rub.) Were aimed at providing direct
financial support to small and medium enterprises to implement business
projects, in 2014 the financing structure measures to support small and
medium-sized businesses has changed: 65% - for the creation of the
infrastructure; 34% - for direct financial assistance and 1% only for the
business popularization. [9]
We see a reduction in funding direct financial support by increasing
the funding of infrastructure.
The structure of SME financing in Tatarstan differs substantially
from the structure of financing SME in other regions (see Fig. 17).
From the above data shows that in the majority of examined
districts bulk of state expenditure on business support account for the
financial activities support (up 99.9%). In the Republic of Tatarstan
the main part of the funds directed to the development of entrepreneurship
infrastructure (66.6% in 2013), and only a third of the funds for the
financial support of businesses. The ongoing support allocation policy
allows Tatarstan to be a leader in terms of infrastructure to support small
and medium enterprises (see Fig. 18). [19].
The Republic realized exclusively "regional" approach in the
provision of support to small and medium-sized businesses. In
municipalities the Powers not delegated.
177
However, in the majority of regions, in addition to the funding of
regional programs, co-financed the municipal programs too, implemented
in the region. This is especially clearly demonstrate examples of the
Republic of Bashkortostan, the Moscow Region, Krasnodar Territory. In
Tatarstan, despite the high inter-municipal differentiation of the level of
development of small and medium-sized enterprises, co-financing of
municipal programs is absent. (see Fig. 19) [20]
Summarize all of the benefits and challenges in the development
and support of small and medium enterprises in the Republic of Tatarstan it
seems appropriate in the matrix SWOT -analysis.
Analysis of the main indicators showed positive dynamics of
development of small and medium entrepreneurship in the Republic of
Tatarstan, which promotes the implementation of measures to support small
and medium-sized businesses as part of national programs.
The Governance System of business activity.
The most important social institutions, actively affecting small
businesses, include: state and public institutions (public authorities,
institutions, associations) that have an impact on the sphere of small
business, the full range of government programs that shape the business
environment (structural, educational, social policy program to promote
small business and so on). Consider, how to build enterprise management at
different vertical levels, power.
The jurisdiction of the legislation referred to identify common
principles, priority directions and methods of state support of the sector: the
regulation of the order of creation and activity of federal bodies of
executive power and the distribution of powers between them; development
and organization of federal programs and projects funded fully or partially
from the state budget; establishing benefits for federal taxes and other
payments to the state budget and special extra-budgetary funds of the
Russian Federation.
The structure of the governing bodies that support and collaboration
with the business in different regions varies. In the executive branch of the
Federation such issues are dealt with a lot of bodies with different functions
and powers (management, departments, divisions, ministries, etc.).It creates
a variety of boards, steering committees, working groups on the
development of entrepreneurship in the higher executive bodies of subjects
of the Russian Federation. [21]
The main authorities engaged in the support and development of
entrepreneurship in the Republic of Tatarstan are as follows: Cabinet of
Ministers of the Republic of Tatarstan, the Ministry of Economy of the
Republic of Tatarstan, the Ministry of Finance of the Republic of Tatarstan,
the Committee on Development of Small and Medium Enterprises of the
Republic of Tatarstan, and others.
178
One of the structural units, which has a regulating effect on the
business, is the Cabinet of Ministers of the Republic of Tatarstan. This
public authority should:
ensure the completion of inventory and certification of all production
facilities, the development of a mechanism of selection of production
sites for private business without the financial costs for this service on
the part of entrepreneurs to create a republican bank unused space data
and equipment;
inform entrepreneurs about available production sites, on the capacity
of the market of goods and services and labor markets, ensure their
participation in the implementation of government orders;
introduce monitoring of the state of private business, which is based on
the analysis of the added value;
submit proposals to support the public financial system of personnel
training in the field of private business;
make other decisions to ensure the implementation of laws, decrees
and other normative acts in the sphere of private business development
and business support.
Wide powers in the field of business development and
support is the Ministry of the Republic of Tatarstan, which is the executive
body. In its structure, established the Department of entrepreneurship
development, which includes the competence:
realization of state policy in the field of support and development of
small and medium-sized enterprises;
formation of an infrastructure of support of small and medium-sized
enterprises and ensuring its activities
ensuring conditions of a system providing entrepreneurs legal,
consulting, information, audit and other services;
examination and submission of proposals for projects of normative
legal acts concerning issues of small and medium-sized businesses.
participate in the development of proposals for improving the federal,
republican and municipal legal and regulatory framework governing
the activities of small and medium-sized enterprises;
participate in the development and implementation of government
measures to eliminate unjustified administrative barriers to the
development of entrepreneurship;
179
interaction in the prescribed manner with the funds, commercial banks
and other financial institutions operating in the sphere of development
of small and medium-sized enterprises;
implementation and interfacing national and inter-municipal
investment programs and programs of development of small and
medium-sized enterprises, taking into account national and regional
socio-economic, environmental, cultural and other characteristics;
cooperation with federal authorities as an authorized body of the
Republic of Tatarstan on the development of small and medium-sized
businesses, and more. [20]
In order to increase the effectiveness of the implementation of
public policies to support entrepreneurship by the Decree of the President of
the Republic of Tatarstan on January 5, 2002 created Agency for the
development of entrepreneurship the Republic of Tatarstan. Since its
inception, the Agency is involved in the implementation of programs to
support small businesses, implemented by the Government of the Republic
of Tatarstan. The Agency can provide information about the benefits and
advantages provided by small enterprises of the Republic of Tatarstan, the
procedure for their preparation, including training programs conducted for
small businesses for free, sources and procedures for financial support.
Agency staff provide counseling and other issues arising from the
business, prepare and provide entrepreneurs with the necessary information
and background material. Who wishes to start a business can obtain
information about the addresses and telephone numbers of tax, licensing
bodies and other organizations that regulate business activities.
The main tasks of the Agency are:
creation of organizational, economic and other conditions necessary
for the implementation of state policy in the sphere of support of small
and medium-sized businesses, as well as to ensure compliance with
regulatory acts of the Republic of Tajikistan in this area;
provision of information and methodological support to small
businesses;
representation of small business interests in the state bodies;
assist in the financing and participation of small businesses in the
implementation of government orders and orders from large
companies;
180
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