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Federal State Budgetary Educational Institution of Higher Professional Education "Vyatka State University"

Corporate social responsibility on the example of the organization JSC "Bank VTB"

Student: Malkevich Inna Igorevna

Specialty: Management

Group: 1-12-Ms-112

Lecturer: Shagalov I.L.

Kirov, 2014

Introduction

The main purpose of the work is to form an idea of ​​the essence of the concept of corporate social responsibility. To do this, it is necessary to reveal the essence and main characteristics of corporate social responsibility, form an idea of ​​​​a comprehensive model of corporate social responsibility, determine external and internal sources of corporate social responsibility and understand the mechanism for implementing corporate social responsibility of JSC VTB Bank.

Corporate Social Responsibility (CSR, also known as corporate responsibility, responsible business and corporate social opportunities) is concept, in accordance with which organizations take into account the interests of society, imposing responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders public spheres. This obligation goes beyond the statutory obligation to comply with the law and involves organizations voluntarily taking additional steps to improve the quality of life of workers and their families, as well as the local community and society at large.

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

Critics argue that CSR detracts from the fundamental economic role of business; some argue that this is nothing more than an embellishment of reality; others say it is an attempt to replace the government's role as controller of powerful multinational corporations.

1. Preamble of events

JSC VTB Bank (hereinafter referred to as the "Bank") is a backbone credit institution, one of the leaders of the national banking sector. The Bank provides international financial services, has subsidiaries in various countries and provides professional services in all areas of its business presence.

The Bank is aware of its responsibility for the economic, social and environmental consequences of its activities and implements a set of measures to promote the sustainable development of society.

The Bank directs its efforts to create a favorable internal and external environment. Thus, activities in the field of corporate social responsibility (hereinafter referred to as "CSR"), aimed at positive changes in the Bank's team and in society, are in line with the Bank's strategic interests in focusing on conducting an open and transparent business that is understandable to society.

CSR is one of the key elements of the Bank's corporate behavior and allows it to strengthen its reputation in Russia and abroad, unite subsidiaries of financial and credit companies around common values, reduce strategic, reputational and operational risks, which ultimately helps to increase capitalization and confirm the Bank's status on international level.

In developing the CSR system, the Bank focuses on the accumulated own experience interaction with stakeholders, as well as international standards in the field of CSR and non-financial reporting, including the Guidelines for Reporting in the field of sustainable development of the Global Reporting Initiative (GRI).

Non-financial (social) report - a public report on the economic, environmental and social aspects of the Bank's activities.

Corporate Social Responsibility (CSR) - meeting the specifics and level of development of the Bank, a regularly reviewed and dynamically changing set of obligations, voluntarily and in concert developed with the participation of key stakeholders, accepted by the Bank's management, taking into account the opinions of staff and shareholders, carried out mainly at the expense of funds Bank and aimed at the implementation of significant internal and external social programs, the results of which contribute to the development of the Bank (growth in production volumes, improving the quality of products and services, etc.), improving its reputation and image, establishing a corporate identity, as well as expanding constructive partnerships with the state , business partners, local communities and civil organizations.

Corporate Social Responsibility Policy - Tool business activity voluntarily conducted by the Bank and having a significant impact on the process of making strategic and tactical decisions on business development and taking into account the interests of all stakeholders, according to which the Bank, in addition to complying with laws and providing a quality product/service, voluntarily assumes additional obligations to society. Such a policy is in line with the strategic interests of the Bank.

Sustainable development is the development of society in which meeting the needs of present generations does not compromise the ability of future generations to meet their own needs.

Stakeholders - persons or groups of persons that influence the Bank or are influenced by its activities.

Corporate conduct is an activity that provides management and control over the Bank's activities and includes a set of relations between the Bank's management and control bodies, shareholders and other stakeholders. The Bank considers corporate behavior as a means of increasing the efficiency of the Bank's activities, strengthening its reputation, increasing its capitalization, and reducing the cost of raising capital.

Internal environment of the Bank - the totality of all processes taking place in the Bank's team, as well as the processes, goals, tasks of the Bank in accordance with the Bank's strategy. This environment of the Bank is characterized by the presence of integrity and common purpose for all its parts in accordance with the common values ​​and identity of the Bank.

External environment of the Bank - a combination of economic, political, social and cultural factors, as well as the specifics of the activities of authorities, counterparties and competitors, under the influence of which the Bank operates in the territory of its presence. This environment of the Bank is characterized by dynamism in relationships, a variety of forms of cooperation and the integration of business processes in accordance with the mission and vision of the Bank.

General values ​​of the Bank - existing moral values, which are the absolute standard for the employees of the organization. In the course of its work, the Bank seeks to maintain the trust of customers, ensure open and transparent business conduct, provide a universal set of solutions, consistently maintain and develop a unique, strong team of professionals.

Corporate citizenship of the Bank - reputational business strategy in the direction of interaction with the population of the territories where the Bank operates in order to ensure efficient and sustainable development; involvement of the Bank's staff in active charity by drawing attention to the problems of society and providing gratuitous assistance to those in need.

The population of the territories where the Bank operates is a multitude of people united in groups and communities within a specific territory (city or country) where the Bank operates.

JSC VTB Bank's CSR policy (hereinafter referred to as the "Policy") is the basic document that defines the principles and directions of the Bank's activities in the field of CSR. The development and implementation of the Policy meet the objectives of increasing the transparency of business processes and the effectiveness of interaction with the main stakeholders of the Bank, strengthening the reputation and image of the Bank, increasing investment attractiveness and the quality of business management.

The adoption and implementation of the Policy contributes to the solution of the following tasks:

· Formation of the basis of the Bank's management system in the field of CSR;

· Ensuring the coordination of the Bank's activities in the field of CSR with strategic goals and tasks;

· Promotion of CSR as a philosophy of the Bank's interaction with stakeholders;

· Alignment of activities in the field of CSR in the areas in which the Bank can have a positive impact on the internal and external environment;

· Consistently integrating the consideration of risks associated with the social and economic performance of stakeholders in the investment decision-making process;

· Strengthening and maintaining the position of a leader in the field of CSR and promotion of CSR practice among subsidiaries in the countries where the bank operates;

· Increasing the transparency of the Bank's activities in the field of CSR through the improvement of the system of maintaining and possible presentation of non-financial reporting in accordance with international standards, as well as continuous monitoring of the effectiveness of CSR activities.

The policy discloses the issues of managing corporate behavior and the Bank's influence on the corporate, market, social and natural environment. The provisions of the Policy apply to all divisions of the Bank.

2. Basic principles of CSR

The main principles of CSR operate in close connection with the principles of the Bank's Code of Ethics and are:

· Commitment to the mission, shared values ​​and vision of the Bank;

· Provision of quality services based on the high professionalism of the Bank's staff;

Respect for the value and dignity of the individual;

· Honesty and mutual respect in dealing with stakeholders;

Fairness in making managerial decisions;

Legality of the actions taken and responsibility for their consequences;

· Profitability of the business;

· Health protection of the Bank's employees;

· Openness to relationships with stakeholders.

3. Interaction with stakeholders

1) The bank characterizes the trust of stakeholders as the main value and as the basis for successful banking activities.

2) The main stakeholder groups of the Bank are:

Shareholders and investors;

· Clients;

· Employees;

· Business partners;

· Population in the territories where the Bank operates;

· Authorities and regulators;

· Society as a whole;

· Environment.

3) The Bank interacts with stakeholders in accordance with the principles and norms set out in clause 4.1, and proceeds from the following general principles:

· Materiality. The Bank strives for constructive, efficient and effective interaction with stakeholders. The Bank carries out quantitative and qualitative analysis of its business processes and constantly improves their efficiency.

· Cooperation. The Bank strives to find mutually beneficial and CSR-based forms of cooperation that meet the expectations of the Bank and stakeholders in order to generate profit and increase the value of intangible assets.

· Cooperation. The Bank seeks to improve the efficiency of its management system by cooperating the work of departments, reducing decision-making time between the Head Office and branches, providing personnel with a full range of resources and opportunities for efficient work and coordination of business processes.

4. Approach to CSR management

The Bank carries out systematic CSR management in five areas:

The internal environment of the Bank,

· Market environment of the territories where the Bank operates,

· Social environment of the territories where the Bank operates;

· (Economic) social ecology;

· Corporate behavior management is located at the intersection of these four areas and is singled out as a core area of ​​the Bank's activities.

5. Corporate behavior management

The Bank's priority in managing corporate behavior is the productive work of the Supervisory Board and executive bodies, protection of the interests of all shareholders of the Bank, management at a high level of responsibility, and ensuring strict accountability. Observance of these priorities results in the maximum increase in the Bank's capitalization and benefits for shareholders.

The Bank considers the improvement of financial results and investment attractiveness to be the main objectives of its activities. At the same time, it takes into account the social and environmental consequences of the decisions being made.

In the process of working with stakeholders, the Bank strives to conduct an open and constructive dialogue, taking into account global practices and norms of corporate behavior and focusing on high standards corporate governance. The Bank works to successfully achieve the goals set by the shareholders. The Bank provides timely financial and non-financial reporting, seeks to increase the reliability, clarity and accuracy of disclosed information, improve feedback mechanisms, and also increases the involvement of senior management in the public presentation of results achieved and plans for the future.

The Bank strictly follows the legislation and takes into account the recommendations of regulatory authorities in the territories of its presence. The Bank timely and fully fulfills its obligations to pay taxes and other obligatory payments.

6. Management of influence on the internal environment

The Bank's priorities in managing the impact on the internal environment are to increase the motivation of employees, protect their health and increase labor efficiency.

1) The Bank considers human capital to be its most valuable asset. Therefore, investments in personnel are considered as investments in the future of the Bank, its efficiency and sustainability. The principles and rules of business conduct and ethics in the Bank are regulated by the Bank's Code of Ethics.

2) When hiring and promotion, the Bank takes into account the professional qualities of candidates.

3) The Bank seeks to develop communication channels with employees, takes into account the opinion of employees and respects the right of employees to access the information they need.

4) The Bank builds loyalty and increases employee motivation by providing a competitive level of remuneration, comprehensive social support, safe and comfortable working conditions, training and realizing the career potential of employees.

5) The bank develops its corporate culture on the basis of the values ​​professed by him, seeks to unite the team to achieve strategic goals - diagnosing and improving key business processes, creating the best expert teams on the market in the sectors and segments that are of the highest priority for the Bank.

6) The Bank promotes a healthy lifestyle among employees and conducts safety briefings to reduce risk occupational diseases and injury in the workplace.

7. Management of influence on the market environment

The Bank's priorities in managing its impact on the market environment are meeting the needs of customers and increasing their loyalty, as well as building sustainable mutually beneficial relationships with stakeholders.

1) Through its lending and investment activities, the Bank seeks to support segments and industries that contribute to the diversification of the Russian economy and its transition to an innovative development path.

2) The Bank strictly observes its contractual obligations and professional standards, and also expects this from its business partners (counterparties). The Bank has a system internal control which reduces the risk of violations and abuses in transactions.

3) The Bank contributes to the growth of trade between the Russian Federation and other countries. Through the provision of high quality financial services and high standards of its activities, the Bank contributes to strengthening the positive image of the Russian Federation abroad.

4) When evaluating corporate clients The Bank, guided by the Credit Policy, evaluates financial condition borrower. In the long term, the Bank seeks to integrate social and environmental aspects of clients' activities into investment decision-making.

5) The Bank's approach to the development of the branch network is based not only on the current economic potential and investment attractiveness of the regions, but also on understanding their needs for the successful social and economic development of Russia in the future.

6) The Bank offers its customers a range of services tailored to their current and future needs, while implementing an individual approach to the customer. Customer feedback is used to improve the quality of their service and develop new products.

7) The amount of interest rates and commissions of the Bank is calculated taking into account market conditions. The Bank provides complete and reliable information directly to interested parties. The bank does not make decisions for its clients.

8) The Bank guarantees the confidentiality of information received from customers, except as otherwise provided by law.

9) The Bank counteracts the legalization of proceeds from crime and the financing of terrorism not only within the framework of the law, but also within the framework of additional obligations in accordance with the Policy of the VTB Banking Group in the field of combating the legalization (laundering) of income and the Statement of the group of Russian banks: “Banks against money laundering."

10) The Bank promotes the development of various financial services through the VTB Group companies, spreading the leading practices in the field of CSR through corporate governance bodies.

8. Social impact management

The Bank's priorities in managing its impact on the social environment are to improve the quality of life of communities in the area where the Bank operates and to strengthen the Bank's reputation as a reliable, well-established, and socially involved Bank.

1) Playing an important economic role in the territories of its presence, the Bank strives to be a responsible corporate citizen and take into account public opinion.

2) The Bank proceeds from the fact that its well-being is inextricably linked with the social well-being of the population of the territories where it operates. Therefore, the Bank seeks to participate in solving urgent social problems by implementing programs to support certain groups of the population in the territory of its presence.

3) The Bank seeks to interact with the population of the territories of its presence in areas in which the Bank can contribute to positive changes in society as much as possible.

4) The bank determines priority areas support of the population of the territories of its presence in accordance with the adopted strategy and capabilities, national priorities and local specifics. Priority areas include:

· Improving the financial literacy of the population in the territories where the Bank operates;

health support, healthy lifestyle life and sports;

· Support for education and science;

· Support of culture and art;

· Assistance to socially unprotected segments of the population in the territories where the Bank operates.

5) The Bank encourages voluntary participation of the Bank's staff in corporate social and charitable actions of the Bank, supports volunteer initiatives of the Bank's employees that comply with the principles of this Policy.

9. Environmental impact management

The Bank's priorities in managing its environmental impact are savings by reducing resource consumption costs.

1) The Bank strives to take good care of environment, incl. through economical consumption of resources (electricity, paper, fuel, etc.).

2) The Bank's head office adopted the "green office" concept, which combines a set of measures aimed at reducing the adverse impact on the environment, as well as communication measures aimed at increasing the level of environmental awareness of the Bank's employees.

3) As a global company, the Bank intends to commit itself to comply with certain environmental and social principles - the "Equator Principles" applied by the International Finance Corporation (IFC).

10. Development of non-financial reporting

In an effort to disclose more information, along with the mandatory provision of an annual financial report, the Bank, as a company of international level, is taking progressive steps in developing its own system of non-financial reporting, which is mandatory for most developed countries of the world.

When compiling and submitting reports in the field of CSR, the Bank follows the following principles:

· The Bank may submit an annual non-financial (social) report reflecting the actual activities of the Bank in the field of CSR and progress in the implementation of the Policy;

· The Bank complies with the provisions of the Non-Financial Reporting Protocol and may prepare an annual (social) non-financial report in accordance with the provisions of the Global Reporting Initiative (GRI) Sustainability Guidance;

· The Bank seeks to take into account the information needs of stakeholders in the case of preparing a non-financial report;

· The Bank improves the quality of non-financial reports, including by improving the process of collecting, analyzing and presenting information;

· The Bank ensures the confidence of stakeholders in the information presented in non-financial reports through internal and external audit of this information.

11. Responsibility for the implementation of CSR policy

Compliance with the principles of this Policy is mandatory for each employee of the Bank. Responsibility for compliance with the provisions of the Policy is borne by employees of the Bank's divisions responsible for CSR activities.

corporate social management personnel

Conclusion

According to the study of the state of corporate social responsibility of the Kirov branch of JSC VTB Bank, I made the following conclusions. The Bank goes out of its way to meet its customers and makes its services more accessible to all segments of the population. The Bank does not treat projects in the field of corporate social responsibility as a project activity, but considers them through the prism of the Bank's development strategy. In this strategy, CSR is assigned, if not the main role (the main function of any business is to bring profit to its shareholders), then the fundamental one, that's for sure. CSR is as much an integral part of VTB Bank's policy as financial efficiency and focus on commercial success.

By carrying out our financial activities, we strive to improve the standard of living and culture of the Belarusian society. The secret is simple - a business can only be successful in a successful society. Any self-respecting business should strive to contribute to the development of society. An integral part of CSR is the payment of taxes, salaries to employees, etc. And it is not discussed. But still, the banking sector operates according to somewhat different standards, which are well-established in the global financial system. In this system, there is no place for internal ambitions and odious statements. A bank is a system whose strategy must necessarily include the principles of CSR. The personal contribution of employees is no less important than just money transferred to solve a particular problem. A corporation becomes a corporation only when it has people who are interested in its prosperity. Only an interested employee can take the company to a new level. In addition, one should not underestimate the important role of CSR in the life of each individual employee of the company.

Do not forget that positive emotions are exactly what makes any business interesting. If a business at some point stops bringing emotions, it becomes uninteresting. Many people find the missing positive emotions in CSR projects. It is always better to give than to receive.

For the Bank, corporate social responsibility is fundamental. After all, he tries to consider all its areas: culture, education, sports, charity.

For example: In 2008, one of the Bank's branches was the first of the VTB Group's subsidiary banks to join the World Without Tears corporate charitable program. This program is strictly focused on supporting children's health care institutions, is long-term and absolutely targeted. As part of the program, VTB finances the purchase of medical equipment, medicines and consumables for children's departments and hospitals. During the program, the Bank has already provided assistance to 11 medical institutions, and in 2014 it is planned to provide assistance to three more.

Culture occupies a special place in the life of the Bank. Indeed, without the support of culture, the development of society will be inferior. That is why this year the Bank supported, for example, such a project as "The Artist and the City". And the work did not go unnoticed - VTB Bank was generously rewarded for participating in this project. All of the above is undoubtedly a plus for the Bank.

Of the minuses, it can be noted that not all branches of the Bank develop in the field of CSR. A few branches in Russia are successful in carrying out certain actions in favor of the development and improvement of corporate social responsibility. Not all branches have created conditions for the successful work of bank employees and business prosperity. But I think that this is only a temporary stagnation, and soon, all branches of JSC "VTB Bank" will develop in all areas, including in the field of CSR.

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Today, the whole world lives in conditions in which, as the UN notes, forces that do not consider the territorial state as the only fundamental organizational principle are emerging to a prominent place in society. Nowhere is this more evident than in economics. The existence of a small number of very large corporations (VCCs), tens of thousands of their subsidiaries, and millions of suppliers are the most obvious manifestations of the changes that are taking place.

There are at least two main reasons for the increased attention to OCC today. The first reason for increased attention to the OCC sector is the result of the growing influence and potential of TNCs, especially very large corporations. In terms of efficiency and scale of activity, neither governments nor international organizations can compare with the JCC.

And the second reason is the contradictory development of the policy of the OKC. As noted by many authors, even today some RCCs commit serious violations of human rights, labor standards, environmental and other social requirements.

But on the other hand, the aggravation of contradictions in the socio-economic and political development of the modern world and other reasons lead to certain changes in the policy of the OKC. This is most clearly manifested in the widespread policy of the so-called "corporate social responsibility", the analysis of which is the subject of this article.

The emergence of the concept of "corporate social responsibility" (CSR)

AT recent times The UN began to involve the business community in general and transnational corporations in particular in its work aimed at solving the problems of world development. The UN has called on global business leaders to adhere to universal principles in the field of human rights, labor standards and environmental protection in their activities. As a result, the Global Compact initiative was launched in July 2002, under which entrepreneurs commit themselves to making these universal principles an integral part of their activities.

In the report of the UNCTAD secretariat on August 15, 2003, the question of the corporation's responsibility to society was formulated, it was emphasized that the problem of the impact of the enterprise's activities on society is of a global nature.

The report gave a description of the discussions related to the concept of "corporate social responsibility" (CSR). As the authors of the report explain, most definitions of CSR describe it as “the adoption of measures by which an enterprise takes into account social interests in its business policies and activities, including environmental, economic and social aspects.”

As a minimum, businesses must comply with statutory requirements. In those countries where the obligations are not legally defined or not well defined, it is very important that these enterprises still implement measures that meet the needs of society.

The authors emphasized the fact that social responsibility extends to the direct consequences of the enterprise's activities, as well as their indirect impact on society. However, the text of the report noted - "to what extent enterprises should be held responsible for such external influences is still under discussion."

In the absence of sufficient trust between society and businesses, a corporation's claims of good conduct are often questioned unless they are supported by comprehensive and verifiable information.

At various levels, including international, work is underway to clarify the definition of the boundaries of corporate social responsibility. Guidelines for enterprises have been developed by UNCTAD, the ILO, and the OECD.

The UN Global Compact initiative is an attempt by a number of UN agencies and businesses to help guide the selection of guidelines. Other initiatives include work carried out within the EU, which is still at an early stage of development.

The relationship between corporations and society is greatly influenced by international initiatives in the field of CSR, as well as codes of conduct, the number of which has been rapidly increasing in recent years. But verification of their implementation is clearly insufficient, which does not provide a level playing field in the field of CSR. There are also significant shortcomings in corporate governance.

The effectiveness of CSR is facilitated by pressure from the public and the threat to the reputation of firms. Recent research on the relationship between business ethics and company financial performance has shown that businesses that adhere to ethical standards of conduct are more successful financially in the long run than those that do not adhere to these standards.

The definition of corporate social responsibility has evolved over time. According to UNCTAD specialists, there is still no globally recognized definition of CSR, just as there is no consensus on the problems that this concept covers. It is generally recognized that CSR is not just a charity or compliance with the law. The common denominator of most definitions is that CSR is a concept whereby enterprises integrate social and environmental problems into their business policies and activities in order to make their impact on society more favorable.

A report by the UNCTAD Secretariat (2003) provides several definitions. Let's take some of them. Let's take it first definitions of private sector entities. For example, here is the definition of an organization Social Responsibility of Business Circles (SOD): "CSR means doing business in a way that meets or even exceeds society's expectations in ethical, legal, commercial and civil terms";

Significantly different from the definition of SOD is the wording "World Business Council for Sustainable Development (WBCSD)":“CSR is the continued determination of entrepreneurs to demonstrate ethical behavior and contribute to economic development, while improving the living standards of workers and their families, as well as the local community as a whole”;

Let us now take the definitions of international organizations:

The World Bank believes that: "CSR is the intention of entrepreneurs to contribute to sustainable economic development by working with workers, their families, the local community and society at large to improve the quality of life in ways that are beneficial to business and conducive to development."

According to OECD experts: "Corporate responsibility includes the effectiveness of the degree of smoothness of relations commercial enterprises with the society in which they work. A key element of corporate responsibility is the entrepreneurial activity itself.”

It should also be said that some international organizations were developing the rules of social responsibility of enterprises on their own, even before the adoption of the Global Compact in 2000.

A report by the UNCTAD Secretariat lists a number of such initiatives. In our opinion, the most important among these initiatives were the following:

one)." ILO Principles on Multinational Enterprises”. Within the ILO, a tripartite body composed of representatives of governments, workers' and employers' organizations developed the Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy. The purpose of the Declaration was to set employment standards for business enterprises. The Declaration covered issues such as non-discrimination, job security, vocational training, wages, benefits and working conditions, occupational health and safety, freedom of association and the right to organize. But, as noted in a report by the UNCTAD Secretariat, this review of principles has been criticized. It had a poorly designed methodology and lacked statistical data in the analysis, making it impossible to compare trends over time. The ILO is currently attempting to address these issues through the introduction of supplements and a more detailed questionnaire for TNCs and the World Federation of Trade Unions.

2).“ OECD Corporate Governance Principle". The OECD plays a prominent role in promoting corporate governance. In 1999, within its framework, a version of a set of internationally agreed corporate governance principles was prepared. They introduced the concept of a corporation's responsibility to its stakeholders, as well as to its shareholders. But, as emphasized by the authors, the principles are not binding.

3).« OECD Guidelines for Multinational Enterprises”. For the first time, OECD member countries agreed on a set of Guidelines for Multinational Enterprises back in 1976. But they were revised in 2000 and approved by 36 countries. This document represents the most comprehensive set of multilaterally adopted guidelines. They cover issues such as information provision, employment, labor relations, environmental protection, bribery, consumer interests, science and technology, competition, taxation. The guidelines are accompanied by implementation provisions that provide for the establishment of national points of contact in each host country through which complaints can be lodged and disputes between businesses and other parties can be resolved. However, as the authors of the UNCTAD Secretariat report note, the guidelines are often criticized for their lack of clarity on application and on who can file a complaint and how. Other OECD initiatives are being developed, including the Bribery Convention and guidelines for consumer protection in e-commerce.

four) " United Nations Global Compact» It was an initiative of the then UN Secretary-General Kofi Annan. It was aimed at promoting development and called on enterprises to adhere to the basic principles of environmental protection, respect for human rights and labor standards in their business activities. The principles of the Global Compact are based on the UN Universal Declaration of Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the Principles on Environment and Development adopted in Rio de Janeiro in 1992.

The Global Compact initiative includes a network of UN agencies, enterprises, business associations and civil society organizations. It calls on businesses to respect and apply these principles, to report to the Global Compact coalition on the most valuable examples of the application of these principles, and to participate in projects that are carried out in developing countries with UN agencies and civil society organizations. Since January 2003, the 700 enterprises participating in the Global Compact coalition have been required to indicate in their annual reports what actions they are taking on all major principles. However, the format and methods of providing information are determined by each enterprise independently.

Issues related to corporate social responsibility are still little discussed by workers' organizations. The exceptions are the "Principles" discussed above. International Organization Labor". The development of a tripartite declaration of principles concerning transnational enterprises and social policy was a major step forward. This declaration could be actively used in the struggle to improve the condition of the working people. But, unfortunately, as far as we know, the principles of the ILO are rarely mentioned in the socio-political life of countries where TNCs operate. Questions may be an exception. wages, benefits and working conditions.

This can be seen in the example of enterprises owned by foreign companies operating in Russia. The Russian press even talks about these enterprises as sources of "trade-union disease", which risks infecting "the entire domestic industry".

Indeed, recently there have been a number of clashes at foreign enterprises in Russia, in which trade unions participated, defending the interests of their collectives.

Here is one of them. Ilsiyar Sherafutdinova, a painter at the paint shop of the GM-AvtoVAZ joint venture, who also served as deputy chairman of the plant's trade union committee, was fired in November 2006. Many months of union struggle followed the decision to fire her. Her associates picketed the plant, bombarded the courts with lawsuits, sent complaints to the head office of the General Motors Corporation. After the outcry from Detroit, the JV leadership had to back down. The employee was reinstated. She was even paid a salary for all the time she was forced to absenteeism. Similar stories on Russian enterprises Not unusual.

Second example. One of the most successful actions was a daily strike at the Ford plant in Vsevolzhsk, which led to a 14-20% increase in wages, as well as an expansion of the social package and the list of job guarantees for workers. This company was organized by the former Ford welder Alexei Etmanov, who three years ago established an independent trade union organization at the enterprise.

Another, this time already “Italian”, strike took place in May 2007. at the Heine Ken factory in St. Petersburg. The essence of the Italian strike was that the drivers of forklifts, observing all the rules labor code, regulating the work of the enterprise, moved around the territory of the plant on loaders at a prescribed speed of 5 km / h, with any, even the most insignificant, breakdown, the loaders were immediately sent for repair. As a result, the volume of deliveries of the plant's products has noticeably decreased, some experts spoke about a decrease in the company's income. The demands of the workers were traditional: higher wages, better working conditions and other benefits.

Employers were against it, arguing their position with a description of the economic situation in the country. Thus, the vice-president of the company, Viktor Pyatko, was convinced that his plant was not able to pay workers the same salary as in European enterprises. “In Europe, a bottle of beer costs 2 euros, while in our country it costs 15 rubles, so the wages of workers should also differ significantly,” Pyatko comments. However, despite this, 370 out of 480 factory workers continued the strike for a long time, hoping for satisfaction of their demands.

In addition to the strikes, one must also say about the strengthening of the ties between the trade union organizations of Russia and international associations. Etmanov submitted an application to join the International Metalworkers' Federation, an organization that unites trade unions of various industrial areas from mining to automotive. Such associations, as Etmanov correctly emphasized, help in solving serious problems with international concerns. So, when a rally was held at the GM-AvtoVAZ joint venture in support of Elsiyar Sherafutdinova, the help of colleagues from Detroit, who put pressure on the management of the General Motors concern, played an almost decisive role.

Of course, along with a more active use of the documents of the ILO and other organizations on the principles of social policy, their further improvement is necessary.

A resolute struggle against violations of the principles of corporate social responsibility is also necessary. This was clearly shown by the process that went down in history under the name of "accounting crisis".

The crisis of corporate governance at the beginning of the XXI century.

Starting in the United States, the so-called accounting crisis has also affected the countries of Western Europe and a number of other countries. It led to the moral discrediting of the corporate socio-economic system. G. B. Kochetkov and V. B. Supyan, characterizing the American model of a corporation, emphasized that the beginning of the 21st century was a period of serious aggravation of problems in the field of corporate business in the USA. A series of large-scale scandals that rocked the most powerful corporations in various fields of the US economy, forced a critical look at the state of affairs in corporate governance, at many seemingly unshakable business rules and procedures, at the state of corporate morality and ethics.

On November 28, 2001, one of the largest energy companies in the US and the world, Enron, was declared bankrupt. The bankruptcy of Enron began as a true American miracle. The company appeared in 1985 and in just 15 years it has become the seventh largest in America. But in the fall of 2001, a huge scandal erupted. The journalists discovered that the corporation was cheating with its reporting, overestimating its profits. And this, in turn, allows the stock to rise sharply in price. The management of the company profited by selling its securities at the very peak of their value. And at the same time, they willingly wrote out bonuses and additional fees “for hard work”. Information about the fraud immediately "collapsed" the company's shares, and with debts of $ 40 billion, Enron was declared bankrupt.

How could such a huge fraud happen in the "most economically developed" country in the world? After all, the company met all the requirements of international reporting standards, Russian journalists Anna Kaledina and Mikhail Khmelev ask a question. And they themselves answer this question: “It turns out that it was these very standards that allowed the management of the company to lead the shareholders by the nose, and the auditing company Arthur Anderson (its collapse followed the Enron case) - either not to notice, or cover up machinations .

This case could not end peacefully. Shareholders lost more than $60 billion, and company employees lost $1.2 billion of their pension savings. But the leadership was enriched by hundreds of millions of dollars. The trial in the case lasted four years. The court of Houston (Texas) sentenced one of the main perpetrators of the bankruptcy, the former executive director Jeffrey Skilling's Enron Corporation to 24 years and 4 months in prison. The second culprit of the bankruptcy of Enron, the founder of the company Kenneth Day, did not wait for the verdict - he died on July 5, 2006 from a heart attack.

This and subsequent corporate crises are viewed in the United States as the most severe shocks to the foundations of the corporate governance system since the crisis of the 1920s. and the Great Depression that followed.

The Enron case was followed by a number of other scandals. The study by G. B. Kochetkov and V. B. Supyan provides data on fraud of 24 more companies. Here are some of them: WorldCom committed one of the largest financial improprieties. Company hid $3.8 billion in profits Xerox asked for an adjustment to its financial reports over 5 years, due to alleged $6 billion audit errors, Merril Linch, the world's largest investment advisor, was found to be "false advice" when investing. The largest US financial group, JP Morgan Chase and Co, was involved in fraud to hide Enron's $4 billion debt. The largest US banking group, Citigroup, was caught in fraud to help Enron cover up part of the debt in the amount of $ 4 billion, General Electric was involved in financial fraud with WorldCom.

On June 19, 2008, according to the American press, two former Bear Stearns hedge fund managers were arrested. The authorities claim that they concealed negative information about the position in the company and used this information for personal gain. The US Federal Attorney's Office opened a criminal case. Both face charges of securities fraud.

Bear Stearns hedge funds invested in risky mortgages that caused investors to lose $1.6 billion. But that was only the beginning of the crisis. And the general massive revaluation of the cost of mortgage and credit instruments led to losses by the country's financial companies, according to Bloomberg estimates, as of July 2008, $397 billion.

As of the end of August 2008, the total losses of the financial sector, according to analysts, exceeded a trillion dollars. The fall in housing prices in the US has already reached 20%, almost three million families are not paying their mortgages, they are de facto bankrupt.

The manifestations of the crisis are very significant in the countries of Western Europe, in particular, in Germany. Journalists argue that German concerns are increasingly clearing their way to the markets of other countries with the help of bribery and bribes. Neither mass searches in companies nor arrests of top managers can stop this process.

“The scandal flares up around Siemens,” the journalists emphasize. At the end of 2006, almost three hundred employees law enforcement Germany, Austria, Switzerland, joined by representatives of the Italian prosecutor's office, carried out searches and seizures of documents in the European offices of the company. The management of Siemens is accused of massive bribery of foreign officials totaling at least 100 million euros. Twelve high-ranking employees of the concern were among the suspects. Two of the suspects hold seats on the board of directors of the Siemens Communications Group, the telecommunications division of the concern.

“This is a powerful blow to the reputation of German business. Siemens is the face of the German economy, one of the largest German exporters. Two-thirds of its nearly half a million employees work abroad. And now the concern is at the center of a corruption scandal,” Caspar von Hauenschild, board member of Transparency International Deutschland, complained to Expert.

The investigation, which threatens to significantly spoil the image of German business in the eyes of the world community, was initiated by the Swiss prosecutor's office. Back in 2005, Swiss investigators stumbled upon a chain of front companies that served as a transshipment point for money transfers to officials in various states. The most scandalous thing is that bribes were intended for officials not only in third world countries, but also within the EU.

As Sergei Sumlenny emphasizes, corruption scandals around Siemens occur with enviable constancy. In 2003, the concern was accused of bribing officials in the construction of a high-speed railway in South Korea. In 2002, two employees of the concern were found guilty in the case of giving bribes to Italian officials in the amount of 6 million euros - so Siemens was going to win a tender for the construction of power plants in Italy. Now Siemens is doing everything to shift the responsibility for corruption onto the shoulders of individual employees and save the group's reputation.

The Siemens situation is not the only such scandal shaking German business. Klaus Volkert, the former Chairman of the Volkswagen Works Council, was recently arrested. He is accused of bribing foreign suppliers of spare parts, as well as massive costs: under his leadership, the money from the salary and insurance fund of the company was actively spent on sex tourism for members of the board of directors. "Volkswagen" became the hero of another scandal. The Attorney General of the European Court of Justice found the German “Volkswagen Concern Law” contrary to EU law. European officials have long resented the fact that this law provides representatives of the government of Lower Saxony, where the headquarters of "Volkswagen" is located, two seats in the management of the concern. Thus, Kompaniya magazine emphasized, the European Commission almost succeeded in destroying the protective field around the Volkswagen.

Another automaker, Daimler-Chrysler, is also at the center of the scandal. At the end of 2006, charges of bribing Turkish officials were brought against the leadership of the group's bus division. The head of the division resigned - "for personal reasons." At the same time, the management of the concern suspended several top managers from work, whose names were not named. This is not the first such accusation against the auto giant. In 2004, the US Securities and Exchange Commission charged the company with bribing officials in more than a dozen countries around the world, from Poland to Ghana.

Economic crimes committed by employees of German companies are not limited to the distribution of bribes. In August 2006, the Hamburg prosecutor's office indicted eight top managers of the Metro Group. The company's management was accused of taking bribes from the Philips electronics manufacturer and providing the company's products with unacceptable competitive advantages.

Although bribery of foreign officials has been a criminal offense in Germany for 7 years, the number of German companies seeking to gain competitive advantages abroad through bribes is not decreasing, but growing. According to the estimates of the Federal Criminal Police (BKA), in 2006 alone, the number of registered economic crimes in the country increased by 9.9% and reached 90,000. Bribes account for half of these crimes.

Phenomena, which are conventionally called the accounting crisis, also take place in other countries, in particular, in France. Thus, top managers of the largest French oil company Total are suspected of giving bribes to officials of the Middle Eastern countries in exchange for obtaining contracts for the development of gas and oil fields. The French police at the end of March 2007 questioned the CEO of Total, Christophe de Margerie, and other top managers of the oil company.

In the 1990s, de Margerie was in charge of Total's operations in the Middle East. It is during this period French company signed a number of promising contracts in this region. The investigators were primarily interested in the conditions for obtaining rights to develop the largest South Pars gas field in Iran. A $2 billion contract signed in 1997 awarded the right to develop the South Pars field to a consortium of Total, OAO Gazprom, and the Malaysian company Petronas. The investigating authorities suspect that there were some bribes to Iranian officials. In addition to this case, other episodes of corruption among the top managers of Total are being investigated in France. One of them concerns the implementation of the Oil for Food program. Total is suspected of paying commissions to Iraqi intermediaries in exchange for allowances under the program. In October 2006, in connection with this case, de Margerie spent 48 hours under arrest at the French police station. The investigation into the Iranian and Iraqi cases continues.

In France, the case of the Elf company also gained great fame. During a 10-year trial, direct damages were established at 300 million euros. In this case, more than a thousand employees of the company were involved as defendants.

As a means of combating corruption and fraud in the UK, a kind of code of so-called ethical consumption and ethical investment has been adopted. The no-consumption policy of multinational companies found to be using child labor, cruelty to animals, or harming the environment has cost these companies £2.6bn.

In 2003-2004 there was a scandal with one of the largest companies in Italy - "Parmalat". The company's executives, accountants and advisers were arrested on charges of accounting falsification, fraud and market manipulation. $13 billion in missing assets, a never-existing $5 billion Bank of America account, hundreds of millions of dollars of false invoices for unsold merchandise, $640 million belonging to " Parmalat" and missing in an investment bank in the Cayman Islands and many other "arts". The company managed to save itself only with the help of the state.

In June 2007, four of the world's leading investment banks (Citigroup, UBS, Deutsche Bank and Morgan Stanley) were indicted by Italian justice for complicity in the fraud of Parmalat, which led to its bankruptcy, perhaps , the most devastating in European history, comparable to the collapse of the American company Enron. The prosecution alleges that the banks disseminated false information about the situation in the company. The hearing of the case continues.

An indicator of the crisis of corporate governance is the widespread development of corruption.

Transparency International (TI) compiles an annual Corruption Perceptions Index based on expert questions. In 2006, 163 countries were included in the Index. Countries are ranked on a scale from 0 to 10 points. Zero indicates the highest level of corruption, 10 the lowest. Finland, Iceland and New Zealand received the highest TI score, as they did last year, with 9.6 points each. Almost half of the countries included in the list (71) scored less than 3 points. In these countries, bribery is perceived as an extremely acute problem. Russia is also included in the group of such countries. In 2006, she received 2.5 points (127th place), her neighbors are Honduras, Nepal, the Philippines, Rwanda. The situation with corruption in Russia is not improving: the results of surveys of entrepreneurs, analysts, risk assessors do not allow TI to give our country even a "troika". In 2004, Russia received 2.8 points (90th place out of 146 countries), and in 2005 - 2.4 points (126th place out of 150 countries).

According to the Indem Foundation's estimate in 2005, business corruption in Russia is $316 billion, with another $3 billion related to bribery in the domestic sphere. In a 2006 report, TI emphasizes the need to take action to combat corruption not only on the demand side (extortion of money by officials) but also on the supply side (willingness of businessmen and citizens to pay bribes).

In an attempt to stop the avalanche of revelations, or at least weaken its impact on the minds of Americans and citizens of other countries, US government circles took extreme measures. In 2002, the Sorbanes-Oxley act was adopted. In accordance with it, the leaders of the largest American companies were obliged to personally check the books of their companies and take an oath on the bible that all entries in them are accurate. Violation of such an assurance was punishable by a fine of up to $15 million or imprisonment for up to 10 years.

Some analysts believe that this measure could provoke an aggravation of the crisis of the entire system both in the US and in Europe. At the same time, the adoption of the Sorbanes-Oxley act can also be seen as the beginning of a transition to a “new course” like Roosevelt’s “New Deal” of the 1930s. in his modern form. This is also evidenced by the increased activity of mixed public-private institutions in a number of countries.

The most socially responsible companies in the world

Business awareness of its social responsibility is one of the keys to the successful and harmonious development of society, preventing its stratification and internal conflicts.

As we have already noted, the problem of "social responsibility" of business has been increasingly discussed in recent years in many countries around the world. Natalya Kirillina believes that there are currently three main approaches to solving this problem in the West. Supporters of the first insisted and continue to insist (at least some of them) that the only task of entrepreneurs is to increase profits. Kirillina calls this approach the theory of corporate selfishness.

There is also a directly opposite view - a kind of corporate altruism.

However, the third approach, which is somewhere in between the first two, has the largest number of adherents.

The development of the policy of corporate social responsibility in theory and in practice forms new approaches. Among large corporations, there is a growing number of active participants in social activities, which are not only charity, although it includes it. According to rough estimates, charity spending today is about 3% of the income of enterprises.

Meanwhile, the current role of very large corporations in existing corporate social responsibility programs far exceeds this general figure of a few percent of corporate income devoted to charity. Suffice it to say that today the vast majority of OKCs are involved in this activity in one form or another.

The influential American magazine Fortune, with the help of British consulting firms, ranked the most socially responsible companies in the world. The winners were evaluated on how the company takes into account the interests of shareholders, employees and consumers, how it reacts to criticism, whether its managers and board of directors are responsible, whether it hires an external controller. The outsiders are those who prioritize exclusively material gain.

As a result, the OKC of the countries of Western Europe unconditionally won. The first 10 places on the list are behind them. Moreover, 5 of them belong to British and Anglo-Dutch corporations, 4 - French, 1 - Italian.

The winner of the rating is the cellular company Vodafone. The world's largest mobile operator has made it possible for subscribers in Kenya to conduct banking transactions from their cell phone. Provided discounts for rescue workers. And for clients concerned about the content of the Internet, I implemented filters so that their children do not see what is not necessary.

Only in 12th place behind the Europeans is the Japanese energy company Tokyo Electric Power. And behind it are four American corporations at once.

If we talk about industries in the ranking of social responsibility, then at first glance, the fuel and energy complex is in the lead. This is evidenced by the fact that oil and gas giants BP and Royal Dutch Shell are in second and third place. And in total there are 6 representatives of the fuel and energy complex in the top ten. Giant profits from record oil prices allowed fuel and energy companies to allocate more funds to solve social problems. The compilers of the rating clearly did not take into account carbon dioxide emissions into the atmosphere as a negative for society, the root cause of which is the growing use of hydrocarbons. However, in general, the aggregate rating of the oil and gas sector has decreased compared to last year. This happened despite the fact that the Russian Gazprom (51st place) got into it for the first time. It became the only Russian company on the list of the world's most socially responsible companies.

An analysis of the composition of the most socially responsible corporations allows us to draw 3 conclusions:

First, they are dominated by OCCs that realize particularly high profits. An example is not only representatives of the fuel and energy complex. Here are financial giants (the English banking holding HSBS Holding, etc.) and the largest trading corporations (Carrefour). One should not underestimate the primacy of the Vodafone group, which is a representative of the rapidly developing "new economy" (the latest information technologies, etc.).

Secondly, it must be said that among the "exemplary" socially responsible corporations, those whose production and other activities are most closely related to personal consumption, the satisfaction of people's needs, also have a wide participation. Among the leaders, one can point to the Carrefour trade association, other trade groups that are especially actively involved in retail(American "Wall-Mart", French "Auchan", etc.), largest corporation in the food industry "Nestlé", etc.).

Thirdly, it is necessary to emphasize the active representation of state or public-private enterprises in this rating. Communication with the state strengthens their social responsibility, stimulates the corresponding social activity.

Among the most active in the field of corporate social responsibility is one of the the richest people world - Bill Gates. He is the founder of the world's largest corporation, Microsoft.

Bill Gates was born into a wealthy family. Without much difficulty he entered Harvard University. However, he quickly abandoned his studies, deciding to start creating computer programs. In 1975, together with childhood friend Paul Allen, he created the Microsoft company. The rapid development of this company has made it the world leader in the software market. The Windows operating system, owned by Microsoft, forms the basis of 90% memory personal computers peace. In recent years, he has set up a foundation with his wife, Melinda, to fight poverty and diseases such as AIDS. With grants from this Gates Foundation, medical facilities are being built in a number of countries. Spouses monitor the work of the fund personally. In addition, Gates founded a corporation that creates a digital archive of works of art. According to press reports, Gates has now decided to focus entirely on the activities of his foundation.

Another example is the richest woman in France, Europe and perhaps the whole world - Liliane Betancourt. She owns a large stake in the huge L'Oreal concern, as well as part of the capital of the famous Swiss company Nestlé. The amount of capital controlled by Betancourt is estimated at $25 billion.

The L'Oreal group currently accounts for 12% of the global turnover of cosmetic products and occupies the 1st place in the international perfume hierarchy. It has long been a giant transnational enterprise. Of the 74 factories of the company, 40 operate in the USA, Germany, Belgium, Great Britain, and Italy. L'Oreal spends millions of euros on medical research in a wide range of fields, equipping hospitals.

Regarding social responsibility Russian entrepreneurs, it still remains at a fairly low level. According to experts at the end of 2007, more than 60% of domestic businessmen do not believe that their responsibility extends beyond providing working conditions for their employees. According to the European Institute of Management, Russia ranks last in terms of corporate social responsibility.

But lately the situation has begun to change. It is already possible to give examples of ongoing shifts. Among them is Vladimir Potanin's non-profit foundation. Founded more than 10 years ago, it is engaged in education and culture. Students of some universities, in particular, the Institute international relations, which Potanin himself graduated in his time, have the opportunity to receive scholarships and grants for study from this fund.

Another famous Russian businessman is Roman Abramovich. Until recently, the governor of Chukotka, he made an important contribution to the socio-political development of the region. For example, he put into practice the summer trips of children to the warm sea. At his expense, new schools were built and provided with computers, modern hospitals and medical centers appeared.

Of course, it would be wrong to exaggerate the degree of social responsibility of even "exemplary" corporations. Familiarization with the content of the "accounting crisis" indicates that the process has not yet received a sufficiently wide scope. The mechanisms for influencing the leaders of the OKC and stimulating them have not yet been fully formed. Not all of them realized the deep need for socially responsible behavior of corporations and the danger for the OCCs themselves, society as a whole, if social activities are ignored or underestimated.

The concept of corporate social responsibility came into use in the world business community in the 50s - 60s of the last century, when this concept began to be introduced at enterprises in the United States and Canada. At that time, it was perceived solely as taking care of the personnel of their own company and providing assistance to local authorities. In the 1970s, due to the growing concern about the state of the environment, the concept of corporate social responsibility began to include concern for the environmental situation in one's own country.

Today, Western management theorists, speaking of corporate social responsibility, offer the concept of 3P. This concept assumes that business leaders will pay equal attention to working for profit (profit), caring for staff, customers and partners (people) and activities aimed at protecting the environment (planet).

“Corporate social responsibility of companies is aimed at serving the interests of various members of society,” says the CEO recruiting agency Penny Lane Personnel Tatyana Dolyakova. - The larger the company's business, the more impact it has on the vital activity of the environment, including employees, customers, partners, economic space, ecology, educational and cultural processes. Corporate social responsibility involves the fulfillment of a number of obligations - both economic and social. This includes the timely payment of taxes, the provision of new jobs, providing employees with comfortable working conditions: from a free subscription to a fitness club to providing housing for the oldest employees of the company or young families. But perhaps the most common interpretation of CSR is the charitable activities of the organization.”

Many domestic and foreign companies create their own charitable foundations. “Today, society is gradually changing the approach to charity from simple financing of public and charitable organizations that independently distribute funds between various projects, to partnership participation of all parties - business, society and government,” says JTI Director for Communications, Charitable and Sponsorship Projects in Russia Anatoly Vereshchagin. - The result of the active interaction of all participants is the emergence of long-term social programs that are equally interesting for society and solve specific social problems. This model is now called "social partnership".

US historical experience

In the United States, corporate social responsibility began to be thought about in the late 19th and early 20th centuries. Many American politicians and businessmen have expressed the belief that enterprises are obliged in every possible way to contribute to the public welfare. For example, steelmaker Andrew Carnegie sponsored the construction of more than 2,000 public libraries. And John Rockefeller created the Rockefeller Foundation.

However, in the 1930s, the Great Depression broke out in the United States, and company leaders stopped thinking about any kind of corporate social responsibility. People reacted to this with understanding, since they themselves expected only profit and jobs from the business.

Around the mid-1950s, cooperation between business and government was strengthening in the United States, and a committee on economic development was created. It included the most prominent representatives of the business world with the aim of advising the government on economic issues. The significance of this committee grew as the degree of participation of the business community in solving problems of state and social policy increased.

Currently, all leading American companies are building their long-term development strategies based on the principles of corporate social responsibility. For example, McDonald's, a fast food restaurant chain, switched to recycled unbleached paper packaging materials and thereby reduced its solid waste by 30%.

Starbucks only sells "fair" coffee. This means that the products sold were manufactured without the use of child labor and in compliance with all social and sanitary standards.

One of the best examples of long-term philanthropy is Avon's "Together Against Breast Cancer" campaign. This program is implemented on the territory of several countries of the world. Part of the proceeds from the sale of cosmetics and perfume brand Avon is transferred to a fund that finances medical research on breast cancer, as well as the diagnosis and treatment of women suffering from this disease.

The leaders of many Western companies have realized that it is becoming more and more difficult to surprise the consumer with the price, quality and functionality of the product. And stand out from the competition - too. The main trump cards of the business are the emotional involvement of customers and the common values ​​of the manufacturer and the buyer. And the concept of corporate social responsibility is exactly what will help to effectively use these trump cards.

On Russian soil

Large domestic companies are gradually moving to international corporate governance standards, including the concept of social responsibility. Unfortunately, Russia often adopts Western theories without being economically prepared for them. According to experts, the most active in the implementation of CSR are only those companies that need access to the global market.

However, one cannot but rejoice at the fact that the social responsibility of business has ceased to be an empty phrase for Russian entrepreneurs.

“Taking into account the youth of domestic business, Russian companies are quite actively implementing CSR in their activities,” says Tatyana Dolyakova, General Director of the Penny Lane Personnel recruiting agency. - Forms of implementation of CSR in our business community are very diverse. These include voluntary medical insurance, and compensation for the cost of food for employees, and the provision of free hot meals, payment for fitness clubs, kindergartens, free tickets to theaters and cinemas, support and foundation of their own charitable foundations. Obviously, the social well-being of employees is an additional incentive for the development of the company and the successful implementation of commercial strategy. Abroad, companies, especially manufacturing ones, respect the rules of environmental protection. So any Russian company entering the international market needs to comply. For example, LUKOIL announced the introduction of ISO and OHSAS international environmental certification standards, and shortly after that it acquired Getty Petrolium in the US with its gas station network. Wimm Bill Dann received an international certificate of conformity from the British Retailer Consortium, after which it began to actively promote its brand abroad. On the websites of many domestic companies and branches of Western organizations, such as RENOVA-StroyGroup, HSBC Group, separate pages are devoted to corporate social responsibility”.

“The main step, in my opinion, is that the introduction of CSR elements in an organization is becoming fashionable, it has become a kind of good manners,” says Olga Kozlova, HR Director at Informzashchita. “It’s nice that you won’t surprise anyone in Russia with compliance with the Labor Code, and business is acquiring more and more human features.”

Speaking about the branches of foreign companies in Russia, Anatoly Vereshchagin, Director for Communications, Charitable and Sponsorship Projects of JTI in Russia, spoke about how the concept of corporate social responsibility works: “At the global level, JTI identifies three main areas of social partnership. But in Russia, we fundamentally focused on two. The first direction is support for the older generation and raising the level of adult literacy. In this direction, we help pensioners and participants of the Great Patriotic War.

Over the past few years, together with public funds and local authorities authorities, we conduct specialized programs to help the elderly - "Silver Spring" and "Autumn of Hope". These are large-scale projects that are carried out simultaneously in three Russian regions - Moscow, St. Petersburg and the Lipetsk region - and cover more than 10,000 veterans and pensioners. We used the accumulated experience to launch a new large initiative - the JTI Social Partnership Program. The program is aimed at helping veterans of the Great Patriotic War and is distinguished by its vast geography. Moreover, in both cases, our assistance is not limited to material support. One of the most important tasks of all programs is to create conditions for the active participation of the elderly in social life with the help of holiday concerts and help them feel like full-fledged members of society.

Posted On 04/22/2018

Let's take a look at what the COP means the responsibility of the company in practice.

The company implements a policy of corporate social responsibility in three directions.

In relation to society as a whole, the company implements the following areas of social responsibility:

Implementation of a set of measures to optimize production and sale of products necessary for society, in the most efficient way, taking into account the interests of business and society, in the volume, quality and assortment corresponding to market demand;

Ensuring environmental and industrial safety of production

Development and implementation of new technologies and implementation of measures that reduce the negative impact of equipment on the environment;

Strict observance of the legislation of the Russian Federation regarding the payment of taxes.

In relation to local communities as a whole, the company implements the following areas of social responsibility:

Contributes to the employment of the population of the territory of presence through the effective management of jobs with a competitive level of remuneration and social benefits;

Ensures timely transfer of tax and non-tax payments that form local and regional budgets

It implements projects that contribute to the socio-economic development of the territory affected by the company's activities and the social sphere.

Contribute to the provision charitable assistance vulnerable categories of the population

In relation to the personnel as a whole, the company implements the following areas of social responsibility:

Organizes a system of relationships on the principles of social partnership;

Creates an atmosphere of trust that enhances the effectiveness of individual work, strengthens team spirit, and focuses on collective results;

Provides a competitive level of remuneration in accordance with the growth of labor productivity and enterprise efficiency;

Strictly observes the norms established by the legislation and collective agreements in the field of social and labor agreements;

Provides safe working conditions and a high level of social and living conditions at work, based on the priority of the safety of workers and the preservation of their health;

Promotes comprehensive professional and cultural development of employees.

CSR involves different levels of implementation.

1. The basic level is timely cash payments, payment of taxes, and, if possible, the provision of new jobs (expansion of the workforce).

2. The second level of CSR is providing employees with adequate conditions not only for work, but also for life: advanced training through continuous training, preventive treatment, housing construction, development of the social sphere. This is a classic type of CSR.

3. The third, highest level of CSR involves charitable activities.

Corporate social responsibility can be divided into internal and external. The internal ones include: the stability of payments and the maintenance of their socially significant level, labor safety, additional medical and social insurance for employees. Development is of great importance human resources through training programs and training and development programs, as well as providing assistance to workers in critical situations.
External CSR include: sponsorship and corporate charity, promotion of environmental protection, interaction with local organizations, readiness to help in crisis situations, responsibility to consumers of goods and services (improving their quality).

CSR is implemented through different kind social programs. Among the most common programs of companies can be identified in areas such as: personnel development, health protection and safe working conditions, socially responsible restructuring, environmental protection and resource conservation, local community development and fair business practices.

The first direction - personnel development - is the direction of the company's social programs, which are carried out as part of the personnel development strategy, in order to attract and retain talented employees.

Among the social programs for the development of the company's personnel, the following areas of activity can be used: training and professional development, the use of motivational remuneration schemes, the provision of a social package to employees, the creation of conditions for recreation and leisure, the maintenance of internal communications in the organization, the participation of employees in managerial decision-making and etc.

The second direction - health protection and safe working conditions - is the direction of the company's social programs, which ensure the creation and maintenance of additional health protection standards and safety conditions in the workplace in relation to the legally established ones.

Programs within the framework of this area of ​​social activity of the company, as a rule, cover the following areas of activity: labor protection and safety, medical care for personnel at the enterprise, maintenance of sanitary and hygienic working conditions, support for motherhood and childhood, creation of ergonomic workplaces, prevention of occupational diseases and etc.

The third direction - socially responsible restructuring - is the direction of the company's social programs, which are designed to ensure that restructuring is carried out in a socially responsible manner, primarily in the interests of the company's personnel (usually, information campaigns are carried out covering upcoming structural changes, professional retraining, employment assistance, compensation payments employees who have been made redundant, etc.).

The fourth direction - environmental protection and resource conservation - is carried out at the initiative of the company in order to reduce harmful effects on the environment. Programs are being carried out for the economical consumption of natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of an environmentally friendly production process, organization of environmentally friendly transportation, campaigns for landscaping and "subbotniks" of the company are held, etc.

The fifth direction - the development of the local community - is carried out on a voluntary basis, contributing to the development of the local community. Companies become involved in the life of the local community through the implementation of various social programs and actions to support socially vulnerable groups of the population, support children and youth, support the preservation and development of housing and communal services and objects of cultural and historical significance, sponsorship of local cultural, educational and sports organizations and events, support for socially significant research and campaigns, participation in charity events, etc.

The sixth direction - fair business practices - aims to promote the adoption and dissemination of fair business practices among suppliers, business partners and customers of the company. This is information openness in relation to owners, suppliers, business partners, customers and stakeholders in the organization big companies programs to promote small businesses, programs to voluntarily limit business activities - for example, the promotion by tobacco companies of a policy not to sell cigarettes to minors, as well as cooperation with authorities government controlled, consumer associations, professional associations and other public organizations.

Publication date: 2015-07-22; Read: 6600 | Page copyright infringement

Topic: Corporate Social Responsibility

2 Principles and examples of CSR implementation in marketing strategies

List of used literature

1 CORPORATE SOCIAL RESPONSIBILITY

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

Therefore, the integration of the principle of corporate social responsibility into the business development strategy is becoming a characteristic feature of leading domestic companies.

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

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

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

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

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

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

The social responsibility of business has a multilevel character.

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

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

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

Internal corporate social responsibility includes:

1. Labor safety.

2. Stability of wages.

Corporate Social Responsibility and Sustainability

Maintenance of socially significant wages.

4. Additional medical and social insurance for employees.

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

6. Assistance to workers in critical situations.

The external social responsibility of business includes:

1. Sponsorship and corporate charity.

2. Promoting environmental protection.

3. Interaction with the local community and local authorities.

4. Willingness to participate in crisis situations.

5. Responsibility to consumers of goods and services (production of quality goods).

Business social responsibility motives:

1. The development of our own staff allows not only to avoid staff turnover, but also to attract the best specialists in the market.

2. The growth of labor productivity in the company.

3. Improving the company's image, reputation growth.

5. Coverage of the company's activities in the media.

6. Stability and sustainability of the company's development in the long term.

7. The possibility of attracting investment capital for socially responsible companies is higher than for other companies.

8. Preservation of social stability in society as a whole.

9. Tax incentives.

Areas of activity, types of social programs.

Administrative / social budget - financial resources allocated by the company for the implementation of its own social programs.

The corporate code is a formal statement of the values ​​and principles of business relations of companies. The code contains the stated minimum standards and the guarantee of companies to comply with them, as well as to require compliance with these standards from their suppliers, contractors, subcontractors and licensees. The Code is not a law, therefore, it is binding only for those who have pledged to comply with them.

The mission of a socially responsible company is the officially formulated position of the company in relation to its social policy.

The priorities of the company's social policy are the documented main directions for the implementation of the company's social programs.

Social programs - voluntary activities carried out by the company to protect nature, develop personnel, create favorable working conditions, support the local community, charitable activities and fair business practices. At the same time, the main criterion is the correspondence of programs to the goals and business development strategy. The social activity of the company is expressed in the implementation of various social programs, both internal and external. Distinctive features of social activity programs are the voluntary nature of their implementation, systemic nature and connection with the mission and development strategy of the company.

Types of social programs can be the following: own programs of companies; partnership programs with local, regional and federal authorities government controlled; partnership programs with non-profit organizations; cooperation programs with public organizations and professional associations; programs of information cooperation with the media.

Management of corporate social programs consists of the following steps:

Determining the priorities of the company's social policy;

Creation of a special structure for the management of social programs;

Conducting training programs in the field of social responsibility;

Implementation of social programs of the company;

Evaluation and communication to stakeholders of the results of the company's social programs.

Areas of social programs:

Fair Business Practices is an area of ​​the company's social programs that aims to promote the acceptance and dissemination of fair business practices among the company's suppliers, business partners and customers.

Environmental protection and resource conservation is a direction of the company's social programs, which are carried out at the initiative of the company in order to reduce the harmful impact on the environment (programs for the economical consumption of natural resources, reuse and disposal of waste, prevention of environmental pollution, organization of an environmentally friendly production process, organization environmentally friendly transportation).

The development of the local society is a direction of the company's social programs, which is carried out on a voluntary basis and is designed to contribute to the development of the local society (social programs and actions to support socially vulnerable segments of the population, support for childhood and youth, support for the preservation and development of housing and communal services and facilities cultural and historical significance, sponsorship of local cultural, educational and sports organizations and events, support for socially significant research and campaigns, participation in charity events).

Personnel development is a direction of the company's social programs, which is carried out as part of the personnel development strategy, in order to attract and retain talented employees (training and professional development, the use of motivational remuneration schemes, providing employees with a social package, creating conditions for recreation and leisure, maintaining internal communications in the organization, the participation of employees in managerial decision-making).

Socially responsible restructuring is a direction of the company's social programs, which is designed to ensure that restructuring is carried out in a socially responsible manner, in the interests of the company's personnel.

Socially responsible investing is investing that is not only about generating financial returns, but also about social goals, usually by investing in ethical companies.

Tools for the implementation of social programs:

1. Charitable donations and sponsorship - a form of targeted assistance allocated by the company for social programs both in cash and in kind (products, administrative premises, premises for events, transport, equipment, prize funds, payment of bills of recipient organizations help, etc.).

The principles of corporate social responsibility define the main provisions that express the nature and essence of the organization and activities for the implementation of corporate social responsibility in the company. Failure to comply with the requirements of one of the principles distorts the essence of the concept of CSR.

A common understanding is being formed in society that social policy should be absolutely transparent for citizens. Thus, it is possible to distinguish The first group of principles is openness. The principles of openness assume that the company conducts its activities in a public, understandable and accessible way, providing only reliable information and assuming feedback from all interested parties.

Social programs should be regular, respectively the second group of principles is consistency, which means that the focus of social programs in the required areas consistently and regularly.

It is especially important that social programs be implemented in those areas in which society is in need at the moment, which means that there is such a group of principles as significance, which determines the relevance of the programs being implemented, their effectiveness and scale.

And, finally, the principles of CSR should be based on the observance of subordination by the company regarding religion, politics, sports and music trends. Based on these principles, companies include in their strategy the task of protecting human rights, and assessing the impact of their company's activities on the conflict, they develop and take measures aimed at preventing or resolving the conflict. Therefore, it is necessary to single out the last the fourth group of principles is the avoidance of conflicts.

Corporate social responsibility is integral part corporate governance, not just PR. This activity, which is reflected in the system of economic, environmental and social indicators of sustainable development, is carried out through a regular dialogue with society, is part of the strategic planning and management of companies.

Social responsibility can be defined as the set of obligations that an organization must fulfill in order to strengthen the society in which it operates.

Corporate social responsibility of the organization

Organizations have a social responsibility in relation to their internal and microenvironment, in relation to the environment and in relation to the prosperity of society as a whole. We will consider each of them in turn.

The internal and microenvironment of the organization. Defined as people and other organizations who are directly affected by the organization's behavior and who have an interest in its performance. This includes buyers, lenders, suppliers, employees, owners/investors, national government, etc. In order to maintain social responsibility to investors, for example, it is required that financial managers perform proper accounting procedures, provide participants in companies with relevant information on financial indicators companies and managed the organization, in favor of the rights and interests of shareholders. Insider Trading, Illegal Stock Manipulation and Withholding financial information are examples of unethical behavior that has emerged in recent years in many companies.

Environment. More and more attention is paid to the environment. Examples of issues raised here are:

Development of possible ways to avoid acid rain and global warming;

Development of alternative recycling methods Wastewater, hazardous waste and general waste;

Development of a safety policy that will eliminate accidents with potentially catastrophic consequences for the environment;

Development of crisis management plans;

Use of recyclable raw materials for containers and packaging materials.

Expanded society. Many experts are convinced that enterprises should contribute to the growth of the welfare of society. Examples of this are:

Contributions to charities, philanthropic organizations, non-profit foundations and associations;

Support for museums, symphony orchestras, public radio and television;

Active participation in public health and education;

Actions to overcome existing political inequalities in the world, for example, protest against states in which dictatorial rule or apartheid regime.

Another approach involves the allocation of such areas of CSR as internal (focused on the company's personnel, including labor safety, social insurance, personnel development, etc.) and external (aimed at consumers of the organization's products, partners, residents of the territory, the state, local communities, etc.). .).

The socially responsible activity of an organization can also be focused on meeting the interests of different stakeholders: shareholders, investors, employees of the organization, consumer products of the organization, partners, suppliers, representatives of state and municipal authorities, social and public groups, etc. Different stakeholder groups can act as participants in CSR working alone or collaboratively.

Basic interpretations of the concept of social responsibility.

There are three basic interpretations of the concept of socially responsible business.

The first and most traditional emphasizes that the sole responsibility of a business is to increase profits for its shareholders. This point of view was "voiced" by Milton Friedman in 1971 and can be called theory of corporate selfishness: "There is one and only one social responsibility of a business: to use its resources and energy in activities that increase profits, as long as it is carried out within the rules of the game."

The second concept is directly opposite to Friedman's theory and can be called " theory of corporate altruism. It appeared at the same time as the publication of Friedman's sensational article in the New York Times and belonged to the Committee for Economic Development (the Committee for Economic Development). The Committee's recommendations stressed that corporations must make a significant contribution to improving the quality of American life.

The third point of view is represented by one of the strongest "centrist" theories - theory of "reasonable selfishness"(enlightened self-interest). It argues that corporate social responsibility is simply "good business" because it reduces long-term profit losses.

Rice. Basic interpretations of the concept of socially responsible

business

By spending money on social and philanthropic programs, a corporation reduces its current profits, but in the long run creates a favorable social environment and hence sustainable profits.

Socially responsible behavior is an opportunity for a corporation to fulfill its basic needs for survival, security and sustainability.

Publication date: 2015-10-09; Read: 2357 | Page copyright infringement

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• assist in determining whether the company's strategy and practices, which directly affect the relative resources and powerful position of the company's main participants, are not contrary to social priorities, on the one hand, and the legitimate expectations of individuals, on the other;
• make available to key social components relevant information on the company's goals, programs, indicators and contribution to social objectives.

Arguments for social responsibility

1. Business-friendly long-term outlook. The social activities of enterprises that improve the life of the local community or eliminate the need for government regulation may be in the self-interest of enterprises due to the benefits provided by participation in society. In a society that is more prosperous from a social point of view, conditions are more favorable for business activities. In addition, even if the short-term costs of social action are high, they can drive profits in the long run, as consumers, suppliers, and the local community develop a more attractive image of the enterprise.

2. Changing needs and expectations of the general public. Business-related social expectations have changed radically since the 1960s. In order to narrow the gap between new expectations and the real response of enterprises, their involvement in solving social problems becomes both expected and necessary.

3. Availability of resources to assist in solving social problems. Since business has significant human and financial resources, it should transfer some of them to social needs.

4. Moral obligation to behave socially responsibly. An enterprise is a member of society, so moral standards should also govern its behavior. The enterprise, like individual members of society, must act in a socially responsible manner and contribute to strengthening the moral foundations of society. Moreover, since laws cannot cover every occasion, businesses must act responsibly in order to maintain a society based on order and the rule of law.

Arguments against social responsibility

1. Violation of the principle of profit maximization. The direction of part of the resources for social needs reduces the impact of the principle of profit maximization. The enterprise behaves in the most socially responsible way, focusing only on economic interests and leaving social problems to state institutions and services, charitable institutions and educational organizations.

2. Expenses for social inclusion. Funds allocated for social needs are costs for the enterprise. Ultimately, these costs are passed on to consumers in the form of higher prices. In addition, firms that compete in international markets with firms in other countries that do not incur social costs are at a competitive disadvantage. As a result, their sale on international markets is reduced, which leads to a deterioration in the US balance of payments in foreign trade.

3. Insufficient level of reporting to the general public. Because managers are not elected, they are not accountable to the general public. The market system controls well economic indicators enterprises and badly - their social involvement. As long as society does not develop a procedure for direct accountability of enterprises to it, the latter will not participate in social actions for which they do not consider themselves responsible.

4. Lack of ability to resolve social problems. The personnel of any enterprise is best prepared for activities in the fields of economy, market and technology. He is deprived of the experience that allows him to make significant contributions to solving problems of a social nature. The improvement of society should be facilitated by specialists working in the relevant state institutions and charitable organizations.

Charity as a form of social responsibility

Despite all the problems of Russian entrepreneurship, there is still a charitable side in our country.

The concept of "charity" in the conscious aspect has an extremely wide range of action.

This is a moral act, and the moral qualities of a benefactor, this is moral relations between people, and the socially just activity of classes and social groups, and a measure of a more just state of society as a whole. Charitable actions represent one of the forms of public good deeds. They are actions that meet the requirements of morality, committed consciously for moral reasons in the name of high ideals, the interests of man and society. Charitable actions in the moral sense mean good, which is one of the most general concepts of moral consciousness.

One of the essential functions of charity is creative. By it, we mean the construction of cultural institutions at the expense of philanthropists, sponsors and patrons: theaters and museums, schools and clinics. The material function of charity leads to the fact that the spiritual life of society is created, functions and develops in those places where insufficient efforts were made by the state for its prosperity due to a lack of financial resources or simply nothing was done in this regard due to the lack thereof.

In society lately everything greater value given to the spiritual needs of man. Gradually, there is a realization that the economic model of society should not be based on pure materialism and utilitarianism, because. in this case, it tends to self-destruction. Therefore, today an urgent task is to find a compromise between the material and spiritual aspirations of a person both as an individual and as a collective being.

What are the reasons, motives that push entrepreneurs to donate a part of their earned fortune? In this regard, first of all, it is necessary to turn to history, to the roots that largely determine our worldview today. In this regard, it must also be said that today they prefer to take Russian pre-revolutionary entrepreneurs as a role model.

First, one of the motives that prompted wealthy merchants to donate their funds for certain purposes is a sense of guilt. The fact is that the low level of productivity of the economy, aimed mainly at surviving and maintaining the existing state, gave rise to an attitude towards wealth as a symbolic, sign sign of the distinction of the ruling class, which disposes of it by the right of capture and distribution, and not production. Under these conditions, wealth inevitably became a kind of compensation for the service efforts and hardships of social groups performing state functions. From this point of view, the possession of wealth by other social strata became socially undeserved, illegal, at least from a moral standpoint. This is especially true of commercial capital, which was seen as the result of forced but profitable fraud. Trade-acquired wealth was perceived as excessive and excessively easy to obtain, especially against the background of other sources of its acquisition. The merchant, as it were, receives money for nothing and from nowhere. He does not plow or sow, he does not perform the sovereign's service, this creates a situation of moral duty to society, the fulfillment of which justifies trading and business activities and relieves the merchant and entrepreneur of moral guilt before the nobles and the poor for "undeserved" wealth. It is this that can explain the spending by Russian patrons of money on charitable institutions, on the construction of churches, monasteries, etc. The purpose of philanthropy in this case is the removal of guilt, self-justification both before people, the world, and before God for the excessive materiality of aspirations. In this case, philanthropy is a generally useful waste of private funds and, at the same time, a kind of expiatory sacrifice to God, which should ensure the salvation of the soul. In addition, many philanthropists, being religious people, considered their activities as a kind of mission entrusted to them by God. In this case, it turns out that God, as it were, gave them wealth to use and will require a report on it. And charity, which is, in fact, an expression of goodness, is pleasing to God.

Traditions that have accumulated over the centuries cannot simply disappear without leaving a trace in our memory, in our minds.

Corporate social responsibility of the company

And therefore, I believe that modern patrons (entrepreneurs involved in charitable activities) are also guided by these motives to some extent. Of course, today the situation has changed a lot: the relationship between people, their worldview is no longer the same. However, there is such a thing as mentality, which determines behavior in a given situation. So, the very motives that guided the rich people of the past are very likely to exist in the subconscious of wealthy people of our generation, regardless of their view on the ideas of charity, but they have ceased to be decisive, as it seems to me.

In addition, charitable activities can be regarded as a form of preserving a good name and fame for posterity. Goals become more secular, but retain moral motivation. Ideally, everyone, an entrepreneur, understands that he will not take millions to the grave with him, and by doing charitable deeds, he improves relations between himself and those people for whom he does good, and by undertaking large charitable actions, he achieves immortality, because will live forever in those monuments of art and culture, which he provided the opportunity for practical implementation.

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Federal State Budgetary Educational Institution

higher professional education

"Moscow State University of Economics, Statistics and Informatics" Yaroslavl Branch

department General management and entrepreneurship

In the discipline "Corporate social responsibility" on the topic: Corporate social responsibility on the example of the corporation "Google"

Completed by: group student

MTZbak-43 abbr. Abashidze I.D.

Checked by: Associate Professor of the Department of OMP,

Beketova N. E.

Yaroslavl

1. Definition of CSR……………………………………………………………………………………..3
2.

Principles of CSR at the enterprise………………………………………………………………..4

3. Interaction within the framework of CSR with the authorities and society………………………….10
4. Responsibility to employees …………………………………………………..11
5. Responsibility to society and government………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
6. CSR activities ………………………………………………………………………………..14
7.