1 corporate social responsibility. Modern trends in the development of csr

Scientific publications (articles and monographs) with a keyword corporate Social responsibility published by the Creative Economy Publishing House (found: 48 for the period from 2006 to 2019).

1. Vavilina A. V., Komarova T. V., Velensi I. R., Raikher R. S.
// Leadership and management. (No. 4 / 2019).
The article discusses the use of Corporate Social Responsibility (hereinafter referred to as CSR) as an element of an effective business strategy for the development of a company and strengthening its position in markets, including foreign ones, in the face of increased competition. The main goal of the company's business strategy is to increase the level of sales of its goods and services, strengthen its image as a manufacturer and form a positive brand of the company as an employer, thereby attracting talented specialists to its organization and building consumer loyalty.

Vavilina A. V., Komarova T. V., Velensi I. R., Raikher R. S. Corporate social responsibility as an element of the company's business strategy // Leadership and Management. - 2019. - Volume 6. - No. 4. - p. 425-436. – doi: 10.18334/lim.6.4.41313 .

6. Yakhneeva I.V., Khansevyarov R.I., Zhabin A.P., Volkodavova E.V.
// Russian entrepreneurship. (No. 12 / 2018).
The relationship between the principles of social responsibility and sustainability of business development is implemented through corporate social activities, the methods and directions of implementation of which are becoming increasingly relevant for the world and Russian market. Social and technological changes necessitate the search for new ways of interaction between business and society. The article presents the results of a study of the practice of corporate social responsibility Russian companies in terms of financing social programs. Based on the analysis of public reporting data, the importance of corporate social responsibility from the standpoint of sustainable business development was determined, and the absence of a relationship between the dynamics economic indicators and the value of social investments, shows the impact of digitalization of the economy on the social activity of business.

Yakhneeva I.V., Khansevyarov R.I., Zhabin A.P., Volkodavova E.V. Social investment as a component of sustainable business development // Russian Journal of Entrepreneurship. - 2018. - Volume 19. - No. 12. - p. 3903-3912. – doi: 10.18334/rp.19.12.39682 .

8. Kadnikova O.V., Lobkov G.R.
// Leadership and management. (No. 3 / 2018).
The article discusses the implementation of the concept of corporate social responsibility on the example of Russia and Germany. This topic is becoming more and more discussed within the framework of the modern economy, since at the micro level, without the introduction and implementation of the principles of corporate social responsibility, it is impossible to achieve sustainable development of the company. The paper defines corporate social responsibility, an attempt is made to compare approaches to corporate social responsibility in Russia and Germany and their current state. Examples of activities of individual large Russian and German companies reflecting the application of social responsibility are given. In conclusion, based on the results of the work, conclusions are given regarding the state and development of corporate social responsibility in Russia.

Kadnikova O.V., Lobkov G.R. Current state corporate social responsibility in Russia and Germany // Leadership and Management. - 2018. - Volume 5. - No. 3. - p. 105-114. – doi: 10.18334/lim.5.3.39513 .

9. Sysoeva T.L., Timokhina G.S., Minina T.B.
// Questions of innovative economy. (No. 4 / 2017).
In this article, the authors demonstrate the features of corporate social responsibility at the present stage of economic development. The article discusses current approaches to the definition of corporate social responsibility, considers the practices used in international business, an analysis of indicators of water and energy consumption by Heineken was carried out. Corporate social responsibility allows you to translate the company's values ​​into society through specific actions in the widest areas, with the most widespread areas: ecology, education, healthcare, sports, culture, and production. The findings provide an increase in knowledge in terms of understanding the essence of corporate social responsibility and its practical use in international management in current economic conditions. The authors show economic efficiency from the implementation of corporate social responsibility programs.

Sysoeva T.L., Timokhina G.S., Minina T.B. Corporate social responsibility as a method of reducing production costs // Issues of innovative economics. - 2017. - Volume 7. - No. 4. - p. 449-456. – doi: 10.18334/vinec.7.4.38542 .

10. Zavyalova E.B., Pichkov O.B.
// Russian entrepreneurship. (No. 24 / 2017).
The main objective of the article is to consider the stages of the formation of the American private sector as a key actor in the eradication of poverty, the historical factors that caused the formation of a culture of charity among the population, as well as the obstacles that arose along this path. In addition, the article focuses on the measures that American philanthropists took to alleviate the plight of the weak and illiterate members of the lower class. In conclusion, the authors of this article come to the conclusion about the effectiveness of this American tradition and the possibility of applying this experience to other countries.

Zavyalova E.B., Pichkov O.B. The history of the formation of the private sector as effective tool to Combat Poverty and Social Inequality in the USA: Lessons for Russian Entrepreneurs // Russian Journal of Entrepreneurship. - 2017. - Volume 18. - No. 24. - p. 3953-3968. – doi: 10.18334/rp.18.24.38672.

12. Dunaev O.I., Nagornov V.A.
// Public private partnership. (No. 2 / 2017).
This article presents the main criteria for the need to harmonize corporate social responsibility (CSR) systems for adaptation with the Sustainable Development Goals (SDGs). Studying the impact of CSR in external environment organization on socio-economic results for development allows you to make A New Look the role of the private sector in achieving the SDGs. Based on the analysis of practices available in the world practice, recommendations are presented on the implementation of the SDGs in CSR programs and next steps management in the framework of international development.

Dunaev O.I., Nagornov V.A. Harmonization of the practice of corporate social responsibility to achieve the goals of sustainable development // Public-private partnership. - 2017. - Volume 4. - No. 2. - p. 93-102. – doi: 10.18334/ppp.4.2.38147 .

19. Galimova M.S., Khairullina E.I.
// Russian entrepreneurship. (No. 8 / 2016).
The authors considered the main trends in the development of the principles of corporate social responsibility in industry, identified the features of the implementation of corporate social responsibility by industrial companies, and substantiated the need to take into account the interests of the main groups of non-financial stakeholders from the point of view of sustainable development. The results of the study may be of interest to both the academic and business communities.

Galimova M.S., Khairullina E.I. Corporate Social Responsibility industrial companies Russia // Russian Entrepreneurship. - 2016. - Volume 17. - No. 8. - p. 967–980. – doi: 10.18334/rp.17.8.35150 .

20. Kostryukova Ya.A., Migushova T.O., Senina Yu.A.
// Trade and Economic Journal. (No. 4 / 2015).
This article is devoted to a comprehensive review of social and ethical marketing as the most important tool for the implementation of corporate social responsibility. Particular attention is paid to the analysis of the main directions of implementation, as well as the basic tools of social and ethical marketing. A significant part of this article is devoted to a detailed analysis of the basic principles of social and ethical marketing and their impact on the activities of the organization. In addition, on practical example joint-stock company Tatneft concluded that it is necessary to introduce the concept of social and ethical marketing into the business processes of trading corporations. It should be noted that this article will be of interest not only to theorists involved in the study of corporate social responsibility (the academic community), but also to practitioners working in this area (specialists in non-financial reporting, CSR managers, marketers, etc.).

Kostryukova Ya.A., Migushova T.O., Senina Yu.A. Socio-ethical marketing as a tool for the implementation of corporate social responsibility // Trade and Economic Journal. - 2015. - Volume 2. - No. 4. - p. 275–284. – doi: 10.18334/tezh.2.4.1959 .

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The concept of corporate social responsibility and its specific composition

Corporate social responsibility (CSR) is a complex and multifaceted phenomenon, the conceptual foundations of which were laid back in the middle of the 20th century. Today, CSR in a general sense is understood as a set of obligations assumed by companies for the results and consequences of their activities. Otherwise, it is also called the social responsibility of business.

Definition 1

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

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

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

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

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

Internal corporate social responsibility

Remark 1

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

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

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

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

A special role is traditionally assigned to ensuring the safety of work and the health of employees, as well as preventing any kind of discrimination. They are considered top priority.

This is followed by the formation of a motivational policy and the provision of decent and stable remuneration for work. This direction implies the need for an adequate market conditions establishing the level and conditions of remuneration.

Development human capital is also a necessary element of internal CSR. From quality labor resources, the level of their professionalism and training, as well as motivation and job satisfaction largely depend on the overall performance of the company. The primary role in this direction is given to employee training (both professional and personal) and the organization of effective internal communications.

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

External corporate social responsibility

Remark 2

Under external corporate social responsibility it is customary to understand CSR, social investments and activities of which are directed to the external environment in relation to the company and, accordingly, are focused on its external stakeholders.

The most important external stakeholders include:

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

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

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

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

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

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

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

Essence of CSR.

Corporate Social Responsibility is the voluntary obligation of businessmen to pursue such policies, make such decisions and follow such lines of activity as are desirable from the point of view of the goals and values ​​of society. In other words, this is a kind of social contract between business, consumers and government, the purpose of which is to promote the good of the whole society.

in relationships with partners;

In relation to consumers;

in relation to their employees;

Environmental responsibility;

To society as a whole.

Origins of CSR

The concept of corporate social responsibility has appeared in business relatively recently. It is believed that the American economist Howard Bowen introduced this term in 1953 when he published his work "The Social Responsibility of the Businessman", in which he defined business as "the part of society responsible for its stable development."

If in Western society the concept of corporate social responsibility began to take shape as an independent course in the middle of the last century, then in Russian business the practice of social responsibility is at the stage of inception. The main reason for this is the "youth" of independent Russian business which replaced the planned economy. In the conditions of absolute instability of the country in the 1990s, the problem of social responsibility was inferior in terms of significance to the problem of profit maximization. As the economic situation stabilized, favorable conditions appeared for the emergence of CSR: firstly, the growth of economic prosperity gave grounds for the emergence of an active civil society, and secondly, the enhanced establishment of partnerships with foreign corporations, which traditionally require compliance with CSR principles from their partners.
2002 can be objectively considered the moment when CSR practice appeared in Russia: it was at this time that the first non-financial reports were published in our country (Gazprom published environmental reports, BAT Russia published a social report).



Stages of CSR Development

According to a number of scientists, in its development, corporate social responsibility (in the developed countries of the world) over the past decades has passed three stage.

1. First step (60s - mid-70s of the last century) was characterized by the flourishing of traditional philanthropy (or charity). Companies tried to separate business and social activities as much as possible, focusing on helping the most vulnerable categories of the population (children, the disabled) or cultural institutions. Assistance was allocated in the form of in-kind or monetary donations based on the leader's personal sympathies.

2. On second stage (mid-70s - early 80s) strategic philanthropy was a business response to the economic crisis, pressure from the public and authorities due to the unwillingness of corporations to take care of their own employees and local communities, as well as neglect of environmental issues, quality standards and safety at workplace. Forced to engage in social activity, companies decided to get the most out of it.
Strategic business philanthropy is characterized by a readiness to obtain optimal profit instead of maximum, a focussed approach to solving social problems (a focus on solving the problem itself, and not on fighting its results). This approach is based on the desire of business to link the solution of social problems with the strategic goals of the company.

3. In the mid-80s. of the last century around the world, strategic philanthropy has been replaced by the concept of corporate citizenship ( third stage ). At the local level, corporate citizenship manifests itself in the form of social investment by business, which means the joint work of the commercial, non-profit and public sectors to solve urgent socio-economic problems of local communities. Companies do not just allocate goods, money or their employees, but are included in partnership programs with all your resources.

The main areas of manifestation of CSR.

Areas in which the social responsibility of business is manifested:

· Payment of taxes to the local insurance fund;

· Staff development;

· Socially responsible restructuring;

· Financing by the corporation of environmental protection measures;

· Resource saving;

· Charity;

· Socially-oriented policy towards employees of the corporation;

· State targeted programs;

· Participation of corporations in the affairs of local communities.

Modern trends in the development of CSR.

Current trends in the development of CSR in Russia are based on social state policy, focused on the formation of political and social stability in the country, the responsibility provided for by labor and tax legislation. At the same time, the business community continues to anachronistically adhere to the concept focused on maximizing profits.

The socialization of the goals of world business forms new targets for enterprises (organizations, firms): when carrying out production and economic activities, they must focus primarily on universal values, implementing the concept of corporate social responsibility (CSR), and only secondarily on the needs of the market in high-quality goods and services driven by consumer demand.

There are several characteristic trends that have arisen against the background of increasing corporate social responsibility:

1. Reducing the role of the state. In many countries, especially small and developing ones (that is, where the state is not able to bear the burden of social responsibility), the solution of environmental issues and the development of human capital falls almost entirely on large multinational corporations.

2. Increasing demands on the part of consumers. More and more corporate and private consumers are entering into long-term relationships with this or that company, being confident in the “social reliability” of a supplier that does not harm nature and does not violate human morality.

3. Distribution of responsibility between partners and pressure from investors. Many socially responsible companies make sure that there are no socially irresponsible partners in their production chain, as this can damage their image. They are also under strong pressure from socially responsible investors, who use their rights as shareholders to change the policies of companies. It is not uncommon for activists to buy blocks of shares in unreliable companies in order to gain access to its management and reorient their activities.