What does social responsibility of business mean? How to understand which projects are worth supporting

Course work course: Social insurance

On topic: Socially responsible business

Introduction

By the end of the twentieth century, many countries have approached the formation and development of an open civilized society, in which new forms of communication are born, based on partnership and healthy competition, on a legal and socially responsible basis, and business culture in the sphere of production, everyday life, and leisure is being improved.

The relevance of the work lies in the fact that currently any large company is responsible to the society in which it operates. Therefore, its first responsibility is to remain powerful, efficient and cultural for the benefit of employees, shareholders and clients, making a tangible contribution to the economy, the well-being of the country and society. An integral part of the corporate culture should be the formation of the image of the company - a citizen fulfilling his assigned social responsibilities and caring about bringing the greatest possible benefit to the whole society.

The purpose of the work is to consider how the social responsibility of business is related to the public: with local residents, residents of the region, country, as well as with the global community. At what level does the business contribute to the lives of local residents and social life thanks to its core mission - the efficient and ethical production of goods and services, direct and indirect job creation, ensuring fair wages and benefits, payment of taxes to the budget.

Based on the goal, the following tasks are set:

Consider the essence of social responsibility of business. Interaction between business and government in social responsibility.

Explore the problems that may arise for a socially responsible business.

Cover the criteria for socially responsible behavior and the mechanisms for regulating it.

Identify levels of social responsibility of business.

Consider social programs of socially responsible businesses.

Explore social and socially responsible investing.

Consider charitable and social activities using the example of one of the Russian companies.

The object of the study is companies engaged in socially oriented activities that understand the strategic advantage such activities provide.

The subject of the work is the internal and external social activities of companies, the goals and objectives of social responsibility, social investment and other manifestations of social responsibility.

The following sources covering the problems of socially responsible business were used: books by A.N. Averina, M.M. Alekseeva, L.N. Koval, Yu.D. Krasovsniky, E.V. Ksenchuk; To become such authors as D. Mednikov, S. Simpson, S. Turkin, V. Sadkov and others, information from the official website of the LUKOIL company was also used.

Chapter 1. Social responsibility of business

.1 The essence of social responsibility of business, business, state and social responsibility

One of the main trends in modern socio-economic development is the socialization of business, which has been clearly visible since the early 1990s. The International Conference on Sustainable Development, held in 1992 in Rio de Janeiro, became a turning point that recorded new demands from the world community for corporations to increase their social responsibility. It was a powerful impetus for intensifying the study of the role of large companies in solving social problems, as well as the development of programmatic political documents at the corporate, national and international levels, defining the areas of social responsibility and social functions of business.

The actualization and priority of problems of social responsibility of business are due to a number of circumstances, the main one of which is the increasing importance of intangible factors of economic growth associated with the development of human potential. Today, the competitiveness of firms operating on the world market, and therefore of national economies, is largely determined by factors on the side of quality rather than price. The most significant of them is the ability to innovate and perceive the latest technological advances, which is based on human, intellectual, social capital, that is, the quality of the workforce and employee motivation. It is this circumstance that sets the economic imperatives for the socialization of business.

The main reason increased attention to the development of social functions of the business community resulted in a revision of traditional views on the concept of social policy from the perspective of expanding the range of its subjects. Until about the 1970s, business took a primarily financial role in solving social problems, paying taxes and promoting charitable programs. Specific mechanisms for meeting social needs remained the prerogative of the state and civil society institutions. In the last quarter of the last century, the most developed countries developed fairly high standards of social protection of the population, associated with an equally high level of government social spending: today, GDP is redistributed through the state budget in most developed countries.

Such trends in demographic and socio-economic development as the aging of the population, the destabilization of employment (due to the growth of its flexible and non-standard forms and the decrease in the share of stable employees in the public and corporate sectors), the decline in the prestige of skilled industrial labor, increase the differentiation of conditions and wages various categories of workers, increase the dependency burden on the most active part of the population, and exacerbate social exclusion. To maintain the existing level of social guarantees, further growth in the volume of investments is necessary, which can no longer be ensured only from the state budget. The development of fundamentally new mechanisms for the development of the social sphere is required.

Many politicians and scientists cite as another reason for intensifying the social functions of big business that it should become an equal partner in social development. How successfully firms will be able to join forces with the state and public organizations in the formation active strategy social development, the consistency and productivity of business will largely depend. If he does not take part of the responsibility for solving the growing problems in the social and labor sphere, he will become their first victim. To prevent further social polarization and destabilization, large financial resources will be required, and it will be commercial structures that will be heavily taxed in the first place. This will lead to a decrease in competitiveness, a deterioration in the economic situation and a further aggravation of social problems.

Finally, another reason necessitating the development and institutionalization of the concept of social responsibility of business is associated with globalization, which increases the influence of large companies on economic development. Nation states are gradually losing the ability to independently shape domestic socio-economic policy, giving way to transnational corporations. The social and environmental consequences of the activities of powerful transnational structures, detrimental to the sustainable development of territories, can be prevented only through internationally coordinated actions aimed at the gradual formation of socially oriented models of their behavior, united by the concept of “corporate citizenship.”

The result of these actions was the institutionalization of the concept of social responsibility both at the level of individual countries and throughout the global community. At the country level, its most striking examples are the introduction of the post of Minister for Corporate Social Responsibility in the UK, the adoption of the Sarbanes-Oxley Act in the USA, the calculation of special sustainable growth indices,

development of codes of corporate conduct, introduction of corporate social responsibility criteria when assessing investment ratings of companies, use of socially responsible investment screening procedures. Major international initiatives include: International Council business for sustainable development, uniting more than a hundred of the largest transnational corporations; European Business Declaration against Social Exclusion; Global Compact, developed under the guidance of Secretary General UN K. Anna, whose members include hundreds of large companies, a number of leading trade union associations, human rights and environmental organizations; The Global Corporate Citizenship Initiative of the World Economic Forum and others in Russia included the issue of social responsibility of business among the priorities due to similar reasons. The main ones are the lack of budget resources to implement a full-fledged social policy and the objectively high role of large corporations in the development of regions. There is also a political reason - the entry of relations between the state and large business structures into a new stage.

1.2 Problems of social responsibility of business

At the moment, Russia first of all needs to solve problems at the basic level of social responsibility, a significant part of which relates to the area of ​​remuneration. According to our surveys, the level of wages of key production workers that is insufficient for the normal reproduction of the workforce is the most acute problem in the social and labor sphere at most Russian enterprises, including fuel and energy enterprises. Among the associated problems are the unreasonable differentiation of wages, the irregularity and unpredictability of the indexation process, and the opacity of the remuneration system.

The improvement of the economic situation in the country has led to a significant reduction in the total amount of wage arrears, but today it still exists for 2.1 million people. In this regard, local hotbeds of tension are formed, in which debt to workers is steadily reproduced and grows.

Among other tasks of the basic level of social responsibility that require urgent solutions, the following should be mentioned:

tax evasion, including social taxes (through shadow payments), which undermines the social protection of workers;

deviations from labor legislation, including those related to the procedure for engaging in overtime work and their payment, the regime for granting regular and educational leaves;

low guarantees of job security.

The tasks of the next level of socially responsible behavior are related to the fact that paternalistic relations between employers and employees prevail over partnership ones. Here it should be noted, first of all, the lack of control over the quality and structure of in-house social programs on the part of their consumers (employees), subjectivity in the distribution of non-financial benefits and benefits, inequality in the coverage of various categories of personnel by social programs.

Demands to expand the scope of socially responsible behavior beyond the basic level and, even more so, to take it beyond the boundaries of the corporation in the current situation cause protest sentiments on the part of both workers and entrepreneurs. The former believe that the degree of their social protection today is not high enough to implement social programs that are not directly aimed at enterprise personnel. The latter, when choosing areas of social investment, prefer those that, having a pronounced demonstration effect, can bring public resonance.

The formation of social responsibility of entrepreneurship is a long process that occurs contradictorily even in the most developed and prosperous economies. At the same time, the external attributes of corporate citizenship are absorbed and spread much more easily than a real restructuring of the motivation and behavior of business structures occurs. The formation of socially responsible behavior in the business environment is possible only with targeted support from the state and its active participation in solving social problems. At the same time, the mechanism of socially responsible entrepreneurship cannot be considered as the main (and especially the only) way to mitigate social contradictions, ensure social security of the population and sustainable development. This is just one of the levers in the system, in which the leading role should be played by a consistent social policy of the state.

1.3 Criteria for socially responsible behavior and mechanisms for stimulating it

The problem of social responsibility of entrepreneurship attracts increased attention Russian researchers, entrepreneurs and politicians. However, the overwhelming majority of discussions focus on the question of whether the social responsibility of a business can be limited only to timely payment of taxes and decent wages, or whether it must take on additional social obligations, primarily in the development and implementation of various charitable programs. I would like to emphasize this connection , firstly, that compliance with laws and established norms in society is nothing more than a necessary condition for conducting entrepreneurial activity in a civilized economy." Secondly, the charitable activities of entrepreneurs were widely practiced long before the question of the social responsibility of business was raised; therefore, the concept of “socially responsible behavior” cannot be reduced to classical charity and honest compliance by entrepreneurs with the established rules of the game. It involves the formation of fundamentally new features in the motivation and behavior of business structures, which have not yet become widespread even in the Western world, but are objectively necessary in modern conditions. In our opinion, the criterion for socially responsible behavior of a business is the presence of non-market elements in the reproductive behavior of the company associated with the formation of partnerships. It makes it possible to distinguish between modern interpretations social responsibility of business and traditional charity. Charity is dictated by ethical considerations, does not affect the strategic goals of the company, and does not shape its behavior as a subject of the reproduction process.

Social responsibility presupposes changes in the behavior of a company in the economic sphere itself, that is, when building relationships with all parties involved in its activities: employees, consumers and suppliers, local authorities, and the state. Using the terminology of the “mainstream”, we can say: when making decisions about what to produce, how to produce, for whom to produce, a socially responsible entrepreneur (corporate-citizen) is guided not only by the criterion of market feasibility and profitability, but also by criteria that take into account the interests of the parties. In the classical market scheme, market “failures” are compensated by the state. In the new concept, a socially responsible entrepreneur (in a more mature model, a socially responsible business community) strives to at least partially fill these “failures” with his own efforts.

Thus, business is gradually moving from a one-dimensional scale of values ​​determined solely by the criterion of market rationality to a multidimensional scale that takes into account the economic, social and ethical aspects of its activities. This process occurs in line with the general trend of socialization of economic development.

By creating the prerequisites for sustainable development, socially responsible behavior in the long term can provide tangible economic benefits to both an individual company and the economy as a whole. Thus, in 1999, a survey of the 500 largest American corporations found that the added value of companies that publicly accepted ethical commitments was twice as high as that of others. According to a survey of the largest companies by the Dow Jones Sustainability Index Group, those that were focused on social, environmental and ethical priorities had better economic performance than others.

However, in the short term, social investments mean additional costs and, accordingly, a slight decrease in competitiveness. This leads to two important conclusions:

socially responsible behavior can be afforded primarily by the strongest corporations, which have a large margin of safety and serious competitive advantages;

In order for socially responsible behavior to spread in the business environment, it must be stimulated by both the state and civil society.

On the part of the state, incentives, as a rule, take the form of tax benefits and, which could not be more important in modern Russian conditions, matching financing of socially significant projects, public-private partnerships.

Stimulation from civil society is carried out through Regulatory coercion. It is formed as a result of the preferences of a significant part of the population:

purchasing goods from socially responsible manufacturers (according to surveys, in developed countries, 80-90% of consumers choose companies that are involved in socially significant projects;

investing Money in shares of socially responsible companies;

linking your working career with a socially responsible employer.

Thus, socially responsible business entities receive significant economic advantages due to increased competitiveness of the trademark and increased investment attractiveness of the company, expanded opportunities to attract qualified personnel (increased competitiveness in the labor market). Individual entrepreneurs and the business community as a whole receive the following benefits: reduced risk of loss of reputation; strengthening loyalty and constructive cooperation with staff, investors, consumers, subcontractors, government departments, local communities and public organizations. At the same time, companies that deviate from their declared ethical standards face serious problems. Empirical research shows that in developed market economies, the benefits of socially responsible behavior are sufficient to “encourage any future-conscious company to consider corporate citizenship as an integral part of its business.” In these conditions, an increase in the company's economic interest in acquiring a “socially responsible person” is inevitable. As the circle of socially responsible entrepreneurs expands, the risk and economic costs of socially responsible behavior gradually decrease.

1.4 Levels of social responsibility of entrepreneurship

Analysis of the development of socially responsible behavior allows us to identify several levels of social responsibility of entrepreneurship.

First - a basic level of reflects the “company of owners” model that has become widespread in Anglo-Saxon countries. More precisely, it should be considered as a prerequisite, a starting condition for socially responsible behavior. His requirements consist only in the conscientious fulfillment of his direct obligations to society and the state in accordance with the established rules of the game:

regularly pay wages, the amount of which should ensure the normal reproduction of the labor force of various qualifications;

comply with labor laws;

pay all due taxes promptly and in full;

ensure established product quality standards. In Russia, for a number of reasons that will be discussed below, not only business entities, but also many analysts and representatives of government structures, who hold divergent points of view on socio-economic policy in general, consider it advisable to limit the social responsibility of corporations this level.

The second level is associated with the development of partnership intra-company relations and involves direct consideration of the interests of employees on the basis of the negotiation process. In addition to compliance with the basic obligations listed above, this level guarantees the provision of employees with a certain set of benefits and social services, that is, the implementation of targeted social investments, which, with a certain degree of convention, can be divided into two types:

investment in human capital, including in vocational training, retraining and advanced training of personnel, improving the organization and enriching the content of work, as well as labor protection and health of workers;

social investments, the return on which is predominantly indirect and difficult to account for, such as improving pensions and housing, programs aimed not at the employee himself, but at his family members.

Despite the fact that almost all successful companies declare increasing investments in specific human capital as a strategic priority, when determining the target volume of investments of the second type, they strive in one way or another to calculate their optimal (or minimally acceptable) level. In Russia, the fairly wide distribution of programs of this type is partly due to traditions Soviet period, when all large enterprises had a developed social infrastructure. Its purposeful dismantling during the crisis years of the 1990s and the transfer of social facilities of enterprises to the balance sheet of municipalities is currently regarded by many representatives of business circles as a wrong decision. According to a survey of participants in the conference "Corporate Social Policy" (2002), more than 80% were in favor of restoring the social infrastructure of enterprises and only 15% were against." At the same time, as our research shows, in many companies there is a tendency towards gradual reductions in programs of the second type as workers’ wages increase (in accordance with the logic of the “company of owners” model).

The third level, external to the individual corporation but not to the business community as a whole, covers programs and activities whose scope extends beyond the boundaries of the enterprise. In this case, the object of social investment is the population of the territories or its individual categories where the corporation’s activities take place. This includes all charitable programs and partially programs initially aimed at creating favorable conditions activities of the company that provide a spill-over effect, for example, investments in the transport infrastructure of the region, landscaping, street lighting. Unlike personal tax deductions, this form allows you to monitor the appropriate use of funds and obtain a specific end result in the form of an increase in the quality of life and a better living environment.

For such an expansion of the scope of social responsibility of entrepreneurship, it is necessary to form partnerships with the state at all levels - from municipal to federal authorities, as well as within the business community. Social responsibility in the broadest sense presupposes the participation of the latter in the development and implementation of state socio-economic policy aimed at sustainable development.

The chapter discussed such criteria for socially responsible business, essence, problems and levels.

Chapter 2. Implementation of social responsibility of business

.1 Social programs of socially responsible business

To clarify the essence of social responsibility, it is advisable to present the phenomenon under consideration “as an integral system of various aspects, trends, connections, relationships and components.”

Of the variety of existing approaches to determining a company’s social responsibility, three most common can be identified.

The theory of corporate egoism is based on the assertion that the only responsibility of a business is to increase the profits of all its shareholders. M. Friedman argued that “there is only one social responsibility of the business world - to use its resources and engage in activities aimed at increasing profits, subject to the rules of the game, that is, to engage in open, free competition without deception and fraud.”

The theory of "enlightened self-interest" insists that socially responsible business is simply " good business", since it reduces long-term profit loss. By spending money on social and philanthropic programs, a corporation reduces its current profits, but in the long term creates a favorable social environment and, thus, sustainable profits in the future. The manifestation of social responsibility allows you to improve the image of the corporation, relationships in the team, attract new customers, increase sales of your products (services), as a result of which the value of the corporation’s shares on the market increases. Therefore, socially responsible behavior is an opportunity for a corporation to realize its basic needs for survival, safety and sustainability.

Corporate social responsibility is a regularly reviewed and dynamically changing set of obligations that meets the specifics and level of development of the corporation, voluntarily and consistently developed with the participation of key stakeholders, accepted by the company’s management, taking into account the opinions of staff and shareholders, carried out mainly at the expense of the corporation’s funds and aimed at implementation of significant internal and external social programs, the results of which contribute to the development of the company (increasing production volumes, improving the quality of products and services, etc.), improving its reputation and image, establishing corporate identity, developing corporate brands, as well as expanding constructive partnerships with the state , business partners, local communities and civil society organizations.

Social responsibility involves some kind of voluntary response to that which lies outside or above the requirements determined by law or regulatory authorities. It is the voluntary responsibility of entrepreneurs to pursue such policies, make such decisions and follow such lines of activity that are desirable from the point of view of the goals and values ​​of society.

Among the most common areas of social programs of companies are: personnel development, health protection and safe conditions labor, socially responsible restructuring, environmental and resource conservation, 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, providing employees with a social package, creating conditions for recreation and leisure, maintaining internal communications in the organization, employee participation in management decisions 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 and safety conditions in the workplace in relation to the legally established standards.

Programs within this area of ​​social activity of the company, as a rule, cover the following areas of activity: occupational health and safety, medical care for personnel at the enterprise, maintaining sanitary and hygienic working conditions, supporting motherhood and childhood, creating ergonomic workplaces, preventing 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 highlighting upcoming structural changes, professional retraining activities, employment assistance, compensation payments are carried out payments to employees who were laid off, etc.).

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

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

The sixth area - 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, clients and stakeholders in the organization large companies programs to assist small businesses, in programs to voluntarily restrict areas of business - for example, the dissemination by tobacco companies of a policy of not selling cigarettes to minors, as well as cooperation with authorities government controlled, consumer associations, professional associations and other public organizations.

Effective social policy allows a company to realize its basic needs for survival, security and sustainability. In turn, this increases the confidence of society, investors and shareholders in the company, and thereby increases the competitiveness of the business. Socially responsible business contributes to the creation of a favorable social environment and more stable development for the company in the long term.

Social responsibility of business allows:

Increase profits, accelerate growth rates;

Companies - to gain access to socially responsible investments, when distributing which investors take into account indicators characterizing the company’s activities in the social and ethical spheres, in the field of environmental protection. There are several indices that allow you to assess the degree of social responsibility of organizations - these are FTSE4Good, Dow Jones Sustainable Index, etc.;

It is possible to reduce operating costs, for example by reducing or recycling waste, increasing energy efficiency or selling recycled materials;

. “improve” the brand and reputation, which will help develop and open new markets and business areas;

Increase sales, customer loyalty (consumers want to know that products are produced with an understanding of responsibility towards the environment, as well as other social aspects; some consumers are even willing to pay more for “responsible” products);

Increase productivity and quality of product (service);

Get more opportunities to attract and retain employees (people prefer to work for companies whose values ​​coincide with their own);

Reduce regulatory complaints;

Make risk management more effective;

Increase competitiveness.

The current situation in Russia is characterized by the need to develop and disseminate practical systems and methods for developing corporate ethics and social responsibility both at the company level and at the level of the business community as a whole. The main priorities are to ensure mutually beneficial interests for business and society, to use leading international standards. Accordingly, the main goals of business in a social context are to ensure sustainable development, both for enterprises and for society as a whole, as well as increasing its attractiveness to society. The social function in this case is minimally realized - through, in particular, the creation of tangible and intangible assets, maintaining or increasing the number of jobs, and fair business practices within the framework of the obligations prescribed by society.

2.2 Social and socially responsible investing

social entrepreneurship corporate responsibility

It has now become fashionable in strategic planning to formulate ethically oriented missions that emphasize the contribution of business to social development. However, the main goal of a firm, company, enterprise, regardless of its size, was, is and will be profit. And this is not a vice of selfish entrepreneurs, but, paradoxically as it may sound, a factor in the development of business and the evolution of the capitalist market economic system as a whole.

Modern business is a system capable of self-development, depending on external influences and internal impulses. At the same time, the creation of conditions under which profit-making will be associated with social and ethical values ​​is the prerogative of the first and third sectors of any society - that is, the authorities and public non-profit organizations. Consequently, the issue of social responsibility of business should be addressed not only and not so much to the business community, but to the state and society as a whole.

Currently, innovations in the social sphere make it possible to form and use social technologies, helping to find an optimal position acceptable for society between the desire of business to make a profit and the social, environmental and ethical requirements of public morality. Among such technologies we can highlight social and socially responsible investing. In Russian practice, these two strategies are often confused, although the difference between them is quite noticeable, if not fundamental.

Social investments are material, technological, managerial and other resources, as well as financial resources of companies, directed to the implementation of social programs developed taking into account the interests of internal and external stakeholders. Based on the above, it can be assumed that strategically the company will receive a certain (although not always calculated) social and economic effect.

Socially responsible investing is the process of investing investors' funds by considering social, environmental and ethical factors along with traditional financial analysis.

Thus, the fundamental difference between these technologies is that social investments are directly aimed at improving corporate policies and practices, relations with external and internal stakeholders, the so-called stakeholders of the company, and socially responsible investments lead the company to the need for improvement policies and practices, that is, they act indirectly. The subject of the social investment strategy is the enterprise itself, or, to be precise, its top management and leading shareholders; socially responsible investing is the sphere of action of investors, their groups and associations.

The main goal of socially responsible investing is to combine the economic efficiency of investments with the ethical values ​​of the investor. Thus, in the United States, where the largest segment of the world market for socially responsible investments is represented - $2.29 trillion, or 81.8% of the world market, the practice of socially responsible investing has a fairly long history, associated mainly with religious organizations and sects. In the American colonies, Quakers refused to invest in projects that might support the slave trade; The first formalized ethically oriented investment policy ignored the so-called “sinful goods” - alcohol, tobacco, gambling.

Social investing is focused on the development of the company and its relationships with external and internal stakeholders. Among the stakeholders, the following groups are distinguished:

business stakeholders (staff, clients, suppliers, partners, competitors, investors, etc.);

public stakeholders (non-profit organizations, local communities, media, etc.).

It is characteristic that both of these technologies are associated with the social responsibility of business to society. However, social investment is a means or mechanism for realizing business responsibility to stakeholders in practice, and socially responsible investment is a way of motivating a corporation to pursue socially responsible policies.

In world practice, there are three strategies for socially responsible investment.

Selection of companies, or “screening,” is a policy of evaluating enterprises according to the criteria for conducting a socially responsible business based on either their compliance (positive screening) or non-compliance with them or social and ethical ideas about the investor’s business (negative screening). negative or avoidance screening).

The total amount of assets managed under the sifting strategy in the United States was $1,685 billion in 2005, an increase tenfold over the previous decade. The share of this strategy in the total volume of funds managed according to the principles of socially responsible investment is estimated at 68 percent. The main players in the market using this technology are mutual funds, with assets estimated at $179 billion, and socially screened separate accounts, managed for both individual and institutional investors, with assets of 1,506 billions of dollars. The main institutional investors are public pension funds (80.9%), corporations (9.2%), religious organizations (3,6%) .

Actions of shareholders in defense of public interests (shareholders advocacy) consist of submitting issues of social responsibility of business and corporate governance to a vote of the general meeting of shareholders, dialogue with enterprise management. Thus, in 2005 in the United States, shareholders put forward 348 proposals on the topics of social responsibility, corporate governance and mixed issues, the percentage of support averaged 10.3. At the same time, the proposal made may be withdrawn if the company’s management begins actions to implement it. In 2005, 177 such reviews were registered. Of particular importance in this strategy is the activity of institutional investors representing their investors, such as mutual funds, their policies and openness of voting.

Community investing is not aimed at improving corporate policies and practices, but at developing and solving specific problems. Their share of total socially responsible investment in the United States is about 1 percent, with assets in 2005 estimated at $19.6 billion, up from only $4 billion in 1995. The primary community investment entities are the Community Development Banks, providing low- and moderate-income communities with conventional financial services opportunities previously unavailable to them, with assets estimated at $10.1 billion; Community Development Credit Unions with $5.1 billion in assets; Community Development Loan Funds with assets of 3.4 billion provide credit and loan programs; Community Development Venture Capital Funds, $870 million.

The community investment infrastructure also includes a variety of programs and support centers for community investment. For example, the Community Investment Center (www.communityinvest.org) provides access to information, databases, major news and events to help investors navigate the community investment market. Mention should also be made here of the Community Development Financial Institutions Assessment and Rating System - a project of the Opportunity Finance Network; Certificate of Deposit Account Registry Service - Promontory Interfinancial Network program, and so on.

Thus, the possibility of socially responsible investing in the United States is determined by the level of development of the financial market and corporate governance.

Russia has not yet developed a clear system of social investment mechanisms; each enterprise operates in this area in its own way, looking for its own path. The Russian Managers Association presents the social policy of corporations in the following sequence:

determining the priorities of social policy, enshrined in the philosophy of the enterprise, the corporate code, and other internal documents, including social reporting;

Creation special structure in the field of social responsibility, for example, a committee under the board of directors;

conducting employee training;

implementation of social programs, including in partnership with authorities, non-profit organizations, or outsourcing them;

assessing the effectiveness of social programs and disseminating information to a wide range of users.

At the same time, the following main technologies for the implementation of social projects and programs are distinguished: corporate funds, socially responsible marketing, donations from employees and clients, grant competitions, etc.

According to the Association of Russian Managers, which conducted a survey of the country's leading enterprises, the specific value of social investments per employee in 2003 was 28,330 rubles, the share in gross sales was 1.96 percent, and in balance sheet profit - 11.25 percent. This level of investment continued in subsequent years.

The areas of social and socially responsible investing are dissimilar in many ways. In Russia, the main areas of social investment are: personnel development (44.4%), resource conservation (21%), health protection (9.3%), development of local communities (9.1%), fair business practices (5.1% ) . The main criteria for selecting companies for socially responsible investment (screening) are the so-called sinful goods (among which tobacco is the leader), relations with local communities, compliance with environmental requirements and standards of labor organization and hiring of personnel, and human rights. Moreover, the majority (64%) of mutual funds use more than 5 screening criteria, 11 percent - 2-4 criteria, 25 percent - one parameter. Shareholder activism mainly affects issues of corporate governance (organization of shareholder meetings, dividend policy, composition of the board of directors), social responsibility of business (environment, health, safety, labor standards, openness of policies and practices, equal employment opportunities, etc.).

So, the main stakeholder of social investments in Russia is the personnel, while socially responsible investing affects society as a whole (screening), the development of the company and relations with society (shareholders advocacy), and local communities (community investing).

In motivating socially responsible investing, an important role is played by the influence of investors on companies, their ability to directly, through financial market instruments or as shareholders, influence the value and development of the corporation, as well as the importance public opinion, awareness of business stakeholders through the publication of social reporting, social audit findings and assignment of a company rating. Social reports can be presented in three types: free form; using the Triple Bottom-Line method or another similar method, which evaluates three aspects of the company’s activities - economic, social and environmental; in standardized forms used in world practice (AA1000, SA8000, GRI, etc.).

The rating of companies is carried out according to the parameter of social responsibility - technologies that turn public opinion into a real force capable of influencing decision-making. Thus, there are stock indices (Domini Social Index (DSI)400, Nasdaq Social Index, FTSE4Good, Dow Jones Sustainability Index), capitalization-weighted indices of companies selected using social and environmental criteria; non-stock indices used for comparative positioning by interested organizations (for example, Social Index of the Danish Ministry of Social Policy).

In Russia, the main incentives for implementing a socially responsible investment strategy in practice are the beliefs of entrepreneurs themselves, the need to enter the world market, government pressure, the influence of competitors and similar factors.

The effectiveness of socially responsible investing is primarily related to the achievement of its main goal - the realization of the possibility of combining the receipt of financial profit and the ethical values ​​of the investor. Social investment provides the following effects for the company:

financial efficiency (risk insurance, improving HR efficiency, marketing and sales, reducing operating costs and transactions, etc.);

non-financial efficiency (brand image and reputation, customer and staff loyalty);

effectiveness of influencing the situation in the territory of presence.

2.3 Charitable and social activities of LUKOIL

Social and charitable programs are a component of the Company’s corporate strategy and facilitate constructive cooperation with the government, business circles and society. Corporate programs are targeted and rely on the professional experience and human potential available in the regions. At the same time, the Company has a clear understanding that charitable activities should not give rise to social dependency. Therefore, LUKOIL uses, along with traditional forms charity programs of strategic charity and social investment, which involve the relationship of ways to solve social problems with the strategic goals of the Company. The joint activities of the commercial, non-profit and government sectors to solve pressing socio-economic problems of local communities is a necessary attribute of this approach.

The company builds its activities along two strategic directions:

social investments,

sponsorship and traditional charity programs.

The Company considers helping children its main priority, which is present in all ongoing programs: charity, sponsorship, programs for the development of children's and youth sports, and culture. Social investments in human capital seem to be the most justified in modern conditions. The company strives for a balanced approach, providing support both to children who, due to unfavorable family conditions or health, find themselves in worse conditions than their peers, and to children from quite prosperous families, helping them develop their natural abilities and talents.

Thanks to this program, children from 60 orphanages, boarding schools, and organizations for disabled children receive assistance from the Company, its subsidiaries and the LUKOIL Charitable Foundation. The company helps their graduates get an education, improve their health, find a profession and find their place in life.

Annually Charitable Foundation LUKOIL will organize summer rest children from sponsored orphanages in Kirov, St. Petersburg, Staraya Ladoga, Astrakhan region and Perm region. In addition, pupils of children's institutions commit sightseeing trips around the country. Thus, the best students from orphanages in the Perm Territory, Astrakhan Region, Kstovo, Langepas, Kirov, St. Petersburg and St. Ladoga spent the winter school holidays in Moscow in January 2009 and 2010. Since 2006, the LUKOIL Charitable Foundation has been paying personalized “Lukoil” scholarships to graduates of sponsored orphanages studying in higher and secondary educational institutions. Experience has shown that receiving a Lukoil scholarship increases the level of academic performance of orphanage graduates.

The company welcomes the manifestation among sponsored organizations of new professional approaches to solving the problems of orphans. Thus, in the Belchonok Center for Assistance to Children Without Parental Care in Langepas, thanks to the use of an advanced model for the development of family forms of placement and family support, most children are taken into family care. Similar forms of placement for children are also used in orphanage No. 1 “Nadezhda” in Kirov. The fates of graduates are the best proof of the correctness of the chosen approach. For example, in 2008 A graduate of the Belchonok Center in Langepas graduated from school with a gold medal. Many graduates of sponsored orphanages continue their studies at higher educational institutions and secondary vocational educational institutions. Moreover, they choose very different directions for their further education: law academy, technical university, agricultural academy, Pedagogical University, conservatory, oil and gas university, art school.

The Company pays special attention to children in need medical care. For several years, within the framework of the Illustrated Books for Little Blind Children program, the project “A gift of a book for every blind child” has been carried out. In 2008-2010 Such publications were received by specialized children's institutions in the Astrakhan and Rostov regions, and the Perm Territory.

The company supports a unique rehabilitation center for disabled children in Western Siberia, located in Langepas. This institution is a pilot site for the TACIS project. The end result of the work was the creation of an optimal version of a rehabilitation center and the development of proposals to improve the regulatory framework for the provision of services to disabled children by three departments (education, health and social protection). The center has been given the status of a district experimental site for the further development of innovative activities.

Since 2008, the LUKOIL Charitable Foundation and enterprises of the LUKOIL Group in the Astrakhan region have begun implementing a project to educate young personnel from orphanages and children from low-income families in the region. Due to the start of a large business project in the region, an acute shortage of technical specialists has become apparent. In order to solve this problem, 30 children from orphanages and children from low-income families received the opportunity, at the expense of the Company, to study in secondary specialized and higher educational institutions in the Astrakhan region. Upon completion of training, they will go to work at LUKOIL enterprises in the region.

The priority direction of the Company’s activities is caring for the younger generation and training young qualified specialists for the Russian oil industry. LUKOIL provides support to a number of higher educational institutions that train oil and gas specialists, including the Russian State University of Oil and Gas named after. THEM. Gubkin, St. Petersburg State Mining Institute, Perm State Technical University, Ukhta State Technical University, Tyumen State Oil and Gas University, Ufa State Petroleum Technical University, Volgograd State University, Volgograd State Technical University, Astrakhan State Technical University, Arkhangelsk State Technical University, Moscow Institute of Fine Chemical Technology named after. M.V. Lomonosov, Russian Chemical-Technological University named after. D.M. Mendeleev, Moscow Institute of Physics and Technology.

In addition to specialized universities, the Company provides financial support to the Russian Academy of Civil Service under the President of the Russian Federation, the State University - Higher School of Economics, the Financial Academy under the Government of the Russian Federation, the Diplomatic Academy of the Ministry of Foreign Affairs of the Russian Federation, the Military Academy of Logistics and Transport named after. A.V. Khrulev, as well as institutions of secondary education - Kstovo Technical School and Moscow Gymnasium No. 45.

Since 2000, to support the most gifted university students, the Company has established personal scholarships, which are paid to students of oil and technical universities. Currently, 206 students in different cities of the country receive corporate “Lukoil” scholarships of 2,500 and 3,000 rubles per month.

As part of the grant program to support young teachers, 90 gifted young teachers from the country's leading universities receive personal grants.

Assisting universities in improving their educational and material base allows them to conduct the educational process at a modern level. In particular, in 2008-2010. significant funds were allocated for the development of the material and technical base and renovation of the premises of the Tyumen State Oil and Gas University, Ukhta State Technical University, Ufa State Oil Technical University, Perm State Technical University, Diplomatic Academy of the Ministry of Foreign Affairs of the Russian Federation, Moscow Gymnasium No. 45, Russian State University of Oil and Gas them. THEM. Gubkin, Azerbaijan State Oil Academy.

One of the important areas in the field of cooperation to improve the educational process is the Company’s assistance in providing students with modern educational literature. Thus, several years ago, the publication of new textbooks for the Russian State University of Oil and Gas named after. THEM. Gubkin and Tyumen State Oil and Gas University.

LUKOIL supports a number of the largest specialized medical research centers: Scientific Center of Obstetrics, Gynecology and Perinatology named after. Academician V.I. Kulakova, Hematological Research Center, Russian Cardiology Research and Production Complex.

The company promotes the development of medical services in the regions of its presence. In particular, in 2008-2010. The company helped purchase expensive equipment for the Liman (Astrakhan region) central district hospital, Astrakhan children's city clinical hospital No. 1, Ust-Tsilemsk (Komi Republic) central district hospital, Penza regional clinical hospital, Saratov 1st city clinical hospital named after. Yu.A. Gordeev, Novoburasskaya Central District Hospital of the Saratov Region, Bolshemurashkinskaya (Nizhny Novgorod Region) Central District Hospital, Children's City Hospital No. 1 of St. Petersburg.

Social programs of socially responsible business, socially responsible investing, as well as social and charitable activities of the LUKOIL company were reviewed.

Conclusion

In the course of solving problems, literature was studied that addressed the problems of socially responsible business. The socially oriented activities of the LUKOIL company were examined.

In the process of work, the question arises what is primary for Russia - the technology of social or socially responsible investment. Our country does not yet have the prerequisites for the development of socially responsible investing. This is manifested, first of all, in the weakness of the financial market, the underdevelopment of corporate law, low awareness of the population, the complete lack of appropriate infrastructure, as well as the distrust of potential investors and the lack of traditions. However, there is a basis for the development of social investment by business, which is largely due to the social overload of enterprises in Soviet times and government policy in this area. Thus, in Russia the question is being raised about creating a motivating infrastructure and institutions for social responsibility of business, one of which in the world is socially responsible investment.

List of sources used

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.Chirikova A. Business as a subject of social policy in modern Russia // Society and Economics. 2006 No. 9 P. 107-108.

.Sadkov V., Kuznetsova O. Social and socially responsible investing The effectiveness of the business strategy depends on understanding the differences between these processes. Social Partnership Magazine No. 3, 2007.

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.http://www.lukoil.ru/static_6_5id_263_.html

Corporate Social Responsibility(CSR, also called corporate responsibility, responsible business and corporate social performance) is the concept that organizations consider the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders aspects of the public sphere. This commitment goes beyond the statutory obligation to comply with the law and requires organizations to voluntarily take additional measures to improve the quality of life of workers and their families, as well as the local community and society at large.

Social responsibility of business- responsibility of business entities for compliance with norms and rules, implicitly defined or undefined by law (in the field of ethics, ecology, mercy, philanthropy, compassion, etc.), affecting the quality of life of individuals social groups and society as a whole.

Social responsibility of business (CSR) is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the company’s core activities and going beyond the minimum required by law.

Social responsibility is not a rule, but an ethical principle that must be involved in the decision-making process. The duty here is internal, to oneself, and is based on moral norms and values.

The CSR function may reside within the organization's HR, business development, or public relations departments, or it may be assigned to a separate unit reporting to the CEO or, in some cases, directly to the board of directors. Some companies may adopt similar CSR values ​​without a clearly defined team or program.

Feasibility study of CSR within a company most often takes into account one or more of the following factors:

1. Staff. A CSR program can be aimed at recruiting and retaining staff, in particular competitive market university graduates. Potential employees often ask about a firm's CSR policies during interviews, and having a comprehensive policy can provide benefits. In addition, CSR can help improve the perception of a company among its staff, particularly when staff may be involved through payroll, fundraising activities or social work in the local community.

2. Management of risks. Risk management is central to many corporate strategies. Reputations that take decades to build can be destroyed in a matter of hours by incidents such as corruption scandals or environmental disasters. These events may also attract unwanted attention from courts, governments and funds mass media. Creating a corporate culture of “good behavior” can minimize these risks.

3. Product brand differentiation. In crowded markets, companies strive to create a unique trade offer, which in the minds of consumers differentiates them from their competitors. CSR can play some role in creating consumer loyalty based on distinctive ethical values. Several major brands, such as the Co-operative Group, the Body Shop and American Apparel, are built on ethical values. Business service organizations can also benefit from building a reputation for integrity and best practice.

4. License to work. Corporations strive to avoid interference in their activities through taxation and regulations (GOSTs, SNiPs, etc.). By taking consistent voluntary action, they can reassure governments and the wider public that they take issues such as health and safety, species diversity and the environment seriously, and thus avoid intervention. This factor also applies to firms seeking to justify glamorous profits and high board salaries. Companies operating overseas can feel welcomed by being good corporate citizens regarding labor standards and environmental impact.

Modern trends in business development have long confirmed the need for a social orientation. Entrepreneurs strive not only to make a profit, but also to provide all possible assistance to society in solving social problems. But there is an important component in this direction, which not everyone takes into account. Any socially oriented event must bring benefits, material or intangible, but must be beneficial in the long term. There are several strategies that can achieve this effect; entrepreneurs should know them and put them into practice.

What is social responsibility of business

The social orientation of doing business involves the implementation of certain measures aimed at the benefit of society, carried out at the expense of the organization. With their help, socially significant programs are implemented to improve the lives of certain segments of the population or for employees of their company. The results of such companies contribute to growth, improvement of image, development, and increase in the profit of the performer, that is, the enterprise.

The social measures plan has its own distinctive features. It is constantly reviewed and changed in accordance with modern trends development of society. Such a plan is adopted by an individual enterprise independently and voluntarily. Coordination with other project stakeholders may also take place. As a result of socially oriented activities, the following goals are achieved:

• improving the company’s reputation at the level of the designated target audience and the entire locality;
• improving the company's image;
• increasing the volume of manufactured and sold products;
• improving the quality of services or goods of the enterprise;
• development and strengthening of the corporate brand;
• the emergence and strengthening of new partnerships, connections with representatives of business, government, civil associations and organizations.

It should be understood that social responsibility of business is not the same as charity. Also, social responsibility cannot be associated with the following concepts:

• PR and self-promotion;
• political activity and promotion of the individual;
• government projects and programs;
• economically oriented government programs.

How is social responsibility assessed?

This concept has a clear assessment structure; it is carried out at several levels.

The first level means compliance with the laws of the Russian Federation, according to which business performs certain social functions. For example, registration of employees according to the Labor Code of the Russian Federation and full payment of taxes means relieving tension in society and guaranteeing stability. Also, work at this level means compliance with the laws of the Criminal Code of the Russian Federation, and maintaining economic activity in the legal field.

The second level of social responsibility of a business involves conducting activities that make the enterprise attractive to investors and consumers. This is the creation of a product or service that contributes to the growth of citizens’ well-being, strengthening their health, etc. And the attractiveness of a business for investors means improving the image of the entire country.

And the third level of responsibility involves planning and implementing activities that are aimed at relieving social tensions, strengthening the image of the enterprise, but at the same time - the lack of profit in monetary terms.

The entrepreneur himself decides at what level he works, but it should be noted that the implementation top level impossible if the previous one is missing. For example, participation in serious events at the regional level is impossible if your employees receive “black” wages and work illegally, without paying full taxes.

Models of corporate responsibility

Corporate responsibility can take four forms. All of them are aimed at the well-being of the company, so they are worthy of attention.

Manipulative model– involves processing public opinion to achieve the company’s goals.

Information model– achieving the company’s goals through constant information regarding the company’s intentions in a variety of directions.

Model of mutual understanding– explanation of the enterprise’s behavior and understanding of the employees’ behavior.

Social partnership model– study and analysis of the entire social environment and public sentiment in general.

Each country has its own preferences for corporate partnerships and liability. In Russia, these concepts are still at the stage of formation. Analysts say that positive results and achievements are already visible. It traces the features of the European model (when the state actively takes part in the formation of the company's strategy) and the British (with the participation of voluntary employee initiative in the company's policy).

Forms of social responsibility

Social responsibility can be hidden or open.

Open strategy presupposes the behavior of an organization when an enterprise takes responsibility for solving issues that concern society. This form of social responsibility is chosen independently; behavior and all measures are formed voluntarily.

Hidden the form affects all institutions of the state - official and unofficial. All activities and plans are coordinated with these institutions. The norms, rules of behavior, values ​​and even the mission of the company are formed in full accordance with the interests and objectives of the state; in achieving its personal results, such a company works primarily for the goals and objectives of the entire society and the institution of the state. Moreover, the goals are not only social, but also political and economic.

Basic principles of social responsibility marketing strategies

In order for the principles of social responsibility to be unconditionally visible and accepted by society and business partners, certain rules should be followed. The first is to always keep all your promises, do what you say. This attitude, without further ado, demonstrates respect for consumers, partners, and demonstrates impeccable ethics in business circles.

The second principle is honesty in advertising. Never promise in videos and texts what you cannot deliver in your products or services. Consumers will definitely appreciate honesty and lack of exaggeration in this regard and will begin to respect your company.

The third principle is to demonstrate ethical behavior in your products or services. For example, it is very important to note on a product that it was produced without harming the environment. It is also important to honestly indicate the composition, and it is very good if it does not contain harmful substances both for the human body and for nature. Or, for example, many indicate the period for recycling and decomposition of packaging, methods for its harmless decomposition into components that are safe for nature.

The effectiveness of socially responsible business

The chain of growth for a business that is socially responsible is quite simple. It is not difficult to trace the effect of events that have a social orientation. Positive effects can be seen after some time; an immediate effect should not be expected. The first stage of implementing such a strategy is full monitoring of the situation in society, preparing a so-called social profile. Based on the identification of problems and critical issues, an action plan is formed. In the course of its implementation, business tasks expand and production develops. Which ultimately entails an increase in respect for the enterprise from consumers, an increase in sales, and an increase in profits.

Confirmation of the growth of loyalty to socially responsible enterprises according to research from various organizations:

• citizens prefer to buy products from companies that have proven their social responsibility; in the USA this figure is 83%;
• young professionals prefer to work in companies with a high degree of social responsibility, especially those that are attentive to environmental issues;
• three quarters of working citizens are convinced that if an enterprise is involved in issues of social responsibility, then it is certainly interested in their personal development;
• The Institute of Business Ethics has provided figures that show that companies with a high degree of social responsibility have success rates that are 18% higher than those of ordinary companies.

What is the social responsibility of business?

Internal responsibility:

• creating conditions for labor safety;
• stable wage payments, the level of which is considered acceptable and above the average in the industry;
• medical care for employees and additional measures to maintain their health;
• training and advanced training of employees;
• providing financial assistance to employees who find themselves in difficult living conditions.

External social responsibility:

• providing sponsorship assistance in events and programs;
• participation in measures to revive natural resources and protect the environment;
• close contact and cooperation with local communities and authorities;
• participation in crisis situations of the city;
• responsibility to consumers in terms of the quality of a product or service.

Social responsibility quite often takes the form of volunteering. It is expressed in the form of visiting specialized institutions and helping them, these are orphanages, nursing homes, hospices, animal shelters.

Interesting forms of responsibility to society are the appointment and payment of special scholarships and bonuses to talented citizens, pensions to deserving people, participation in the formation of funds to support certain areas of social life (sick children, talented performers, etc.).

Remuneration for socially oriented enterprises from the state is also an expected, but not obligatory, factor in this activity. Sometimes such enterprises are exempt from certain types of local taxes, and sometimes they are given priority in competitions and tenders. But such measures are not guaranteed to anyone; they are not an end in themselves for businessmen.

Elena Shchugoreva is a business consultant, a trainer in public speaking and speech techniques, and the head of the online school “Orator Master”. She can be contacted by email [email protected] or through a group on Facebook

Topic: Social responsibility of business in Russia: opportunities and prospects

Type: Essay | Size: 10.13K | Downloads: 121 | Added 05/03/15 at 17:00 | Rating: +1 | More Essay

University: Financial University

Year and city: Kaluga 2014

What is social responsibility? In my understanding, these are obligations given to society (by anyone) in this or that issue of improving the lives of the people. To begin with, I would like to consider the situation of social responsibility of private enterprises in our country. Everyone understands perfectly well that any enterprise, any company, any business is created primarily to make a profit, because... this business is the main income of its owner. Our country has a flexible, not yet fully developed, taxation system. This suggests that it is very tough on taxpayers, primarily on businesses. We all know that a lot of enterprises go into the “shadow” economy in order to avoid taxation and maintain as much profit as possible. It is useless for the state to fight this; in my opinion, the situation here can only be influenced by changing tax policy and increasing benefits for small businesses, because they have two threats of closure at once: stronger competitors in the form of medium and large enterprises and high taxes. Where I am leading all this is that currently about 80% of all enterprises in our country operate a “shadow” economy and evade taxation in various ways, with only one goal - not to work at a loss. If these enterprises begin to pay taxes regularly, they will simply go bankrupt over time, instead of developing and producing more and more social benefits. Based on this, we can conclude that the concept of social responsibility in Russia will only apply to enterprises that “stand firmly on their feet,” because social responsibility does not correspond to one of the most important principles of doing business - profit maximization.

So, we have decided on the so-called investors in the social sphere; now we need to determine their capabilities. To our great regret, the state does not cope with social responsibility and there are very many unsolved social problems. a large number of(there are also factors regarding this, such as corruption, poor quality work, etc., but we will not consider this). For example, the same famous Russian roads that everyone is so unhappy with. Every year the authorities try to put them in order, but due to poor-quality asphalt laying and poor-quality materials, they are in a deplorable state the very next year. There are many such examples that can be given. Currently, all social work of private enterprises is carried out mainly for their advertising and attracting new consumers. This also applies to charity. For example, let’s take the well-known McDonald’s, which has hung posters everywhere that when you buy this or that burger you are helping orphans. This leads to an increase in sales of that same “help burger” and naturally an increase in McDonald’s profits as a whole, but I don’t think it’s worth scolding the company, despite their selfish intentions, they still help children and this is also a plus for the company’s image. It follows from this that Russian enterprises contribute to social benefits only if they derive some benefit for themselves. There are also simply gratuitous donations, but their share is extremely small. In addition, there are varying degrees of importance of social benefits, for example, the repair and construction of kindergartens, schools, and clinics will be more needed by society than the construction of additional parking lots.

What prospects await the development of social responsibility in Russian business? In my opinion, everything depends on economic growth in our country and business development. The state also needs to develop incentives for private enterprises to invest in social facilities. In our country there is a very small share of the middle class of society, although it should be the largest. Why does this happen you ask? Well, to a large extent, this is due to the tax system that has not yet fully developed; in our country, almost all tax rates are proportional, although if you look at developed countries with strong economies, they have most taxes with a progressive tax rate. What are the benefits of progressive taxes? They tax people with the lowest income at a minimum rate, thereby receiving from the state the opportunity to accumulate the money they earn. And people with higher earnings are taxed higher rate, and the more you earn, the more taxes you pay. What's good about this system? Because it compares segments of the population and people with higher wages provide, subsequently after the redistribution of taxes, people with much less income. In my opinion, this is social assistance, and as we know, most of the taxes are paid by enterprises, and if you follow this taxation policy, small businesses will receive a certain “bonus” from much larger enterprises for future development. However, there is one thing. The system is very good, then why is it not used in our country? The fact is that large enterprises, if taxes are raised, will hide their income and go into the shadow economy. Thus, the state will receive colossal losses and everything will return to the previous taxation system. For this system to work, it is necessary to develop a number of methods for its implementation and carry out a number of measures to increase the loyalty of large enterprises to this system of measures. Perhaps this is exactly the scenario that awaits our country in the future and we will have leveled out the stratification of society, there will be free public transport, wonderful clinics, kindergartens and schools that do not need to be repaired and parents need to pay a thousand rubles every year for their repairs.

Social responsibility of business and controversial motives

So, social responsibility of business is a concept according to which organizations take into account the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders, as well as on the environment. This commitment goes beyond the statutory obligation to comply with the law and requires organizations to voluntarily take additional measures to improve the quality of life of workers and their families, as well as the local community and society at large.

The practice of corporate social responsibility is the subject of much debate and criticism. Advocates argue that there is a strong business case for it, and corporations reap numerous benefits from operating with a broader, longer-term perspective than their own immediate short-term profits. Critics argue that social responsibility 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 supplant governments' role as watchdogs for powerful multinational corporations. A separate part of my work is devoted to this discussion.

Two approaches to studying social responsibility of business

The practice of corporate social responsibility is the subject of much debate and criticism. Advocates argue that there is a strong business case for it, and corporations reap numerous benefits from operating with a broader, longer-term perspective than their own immediate short-term profits. Critics argue that social responsibility detracts from the fundamental economic role of business.

There are two main approaches to the study of social responsibility of business. On the one hand, this is the concept of M. Friedman, which is based on formal (instrumental) rationality. On the other hand, representatives of the second approach are researchers who rely on substantive rationality. They recognize that the social responsibility of business is complex and cannot be reduced to mere economic interest.

Before dwelling in more detail on these two opposing approaches to the study of corporate responsibility, I would like to note that leaders and managers of modern companies are increasingly aware of the positive impact of socially responsible behavior on achieving not only the strategic, but also the financial goals of their business.

Milton Friedman against social responsibility in business

Laureate Nobel Prize, a supporter of monetarism policies, Milton Friedman, in one of his articles, sets out the following view of business responsibility:

“When I hear businessmen talk eloquently about the “social responsibility of business in a market economy,” I can’t help but remember the story of a Frenchman who, when he turned 70, suddenly discovered that he had been speaking in prose all his life. Businessmen believe that they are defending the market economy when, not without pathos, they assert that business is associated not only with making a profit, but also with achieving certain social results, that business has a special “social conscience”, and that it bears responsibility for ensuring employment, eliminating discrimination, preventing environmental pollution and anything else that is included in the vocabulary of the modern generation of reformers. They actually preach - or would preach if they or anyone else took it seriously - pure and undisguised socialism. Businessmen who reason in this way are puppets of the forces that have undermined the foundations of a free society over the past decades.”

Next, Friedman moves on to the definition of the very concept of “social responsibility”. He reasons: “In a market economy based on private property, the manager of a corporation is an employee of the business owners. He is directly responsible to the owners and his employers. This responsibility is to conduct business in accordance with their desires, which, generally speaking, can be boiled down to making the maximum possible profit within the accepted rules of society, enshrined in laws or ethical standards. Of course, it may be that his employers do not share this goal. A group of people may start a company for charitable purposes, such as a hospital or school. The manager of such a corporation will have as a goal not the receipt of monetary profits, but the provision of certain services.

In any case, the key point is that in his position as manager of a corporation he is the spokesman for the interests of those persons who own the corporation or founded it for charitable purposes, and his primary responsibility is to them.

In each of these cases, the manager will be spending someone else's money in the name of the general public interest. If his actions, carried out for reasons of “social responsibility”, reduce the income of shareholders, he wastes their money. As soon as his actions lead to higher prices for consumers, he spends consumers' money. Since his actions reduce the salaries of some employees, he also spends their money.

Shareholders, consumers and employees could manage their money as they wished. A manager acts more out of considerations of “social responsibility” than acts as a spokesman for the interests of the same shareholders, consumers or employees if he spends their money differently than they would do it themselves.”

One cannot but agree that it is extremely difficult to choose areas for companies to demonstrate their social responsibility. In addition, according to Friedman, the corporate manager becomes a public employee, a servant of the public, although he formally remains an employee of the private sector.

Milton Friedman's ideas may appeal to some entrepreneurs. But the arguments he gives sometimes work against his own concept of a kind of social indifference. For example, the author himself advocates compliance not only with laws, but also with ethical standards, but does not consider this a manifestation of social responsibility.

Most likely, Friedman means by social responsibility of a company, first of all, charitable programs, which, in his opinion, should be implemented either by individuals or public organizations.

Friedman also argues that the manager is not a servant of society. As for serving society, the prominent Japanese entrepreneur Kazuma Tateishi wrote about this well. He argues that a company's very growth should be understood as an increase in its ability to contribute to society.

It turns out that all the main groups of its stakeholders are interested in expanding the company’s activities: its employees, consumers of branded products, shareholders, the local population, and business partners, whose activities, other things being equal, will also develop successfully in parallel with the development of the key company. And Kazuma Tateishi writes that in concentrated form the idea of ​​serving society is expressed in the following postulate: the one who the best way serves society, benefits the most. If a company is not able to serve society in the most perfect manner, then it does not deserve the right to exist. And it would only be fair to liquidate these types of companies. On the other hand, those companies that best serve society deserve oxygen for their growth and every possible encouragement.

Michael Porter: Why it pays to be socially responsible

Not everyone agrees with the views of M. Friedman, both among scientists and entrepreneurs themselves. In recent years, social responsibility in business has come to be directly referred to as a company’s “social advantage.” This idea was first expressed by Harvard Business School professor and author of the theory of competitive advantage Michael Porter in his article in the Harvard Business Review “The New Challenge of Philanthropy: Creating Value” in 1999.

Porter points out that social programs today are used by companies primarily as a form of “public relations” or for advertising purposes. For example, the tobacco company Philip Morris (USA) spent $75 million on various donations in 1999, and then spent another $100 million on their advertising campaign.

As the author writes, critics of the implementation of the principle of corporate social responsibility put forward two main arguments. First: the company's social and economic goals are clearly different from each other, so spending on social programs is a cost in terms of achieving economic results. Second: companies that engage in social projects bring no more social benefit than individual donors. These statements are true if corporate social programs are fragmented and unfocused, which is still the case in many companies. However, there is another way to implement socially responsible business: companies can strengthen their competitive position by improving the quality of the business environment in the places where their activities take place. As M. Porter notes, using philanthropy as a company’s competitive advantage allows you to connect social and economic goals and improve long-term prospects for its development.

Studying the practice of companies that implement their social projects in the context of competitiveness indicates that both economic and social goals are achieved. In the long term, these goals do not contradict each other, but turn out to be closely interrelated. This does not mean that every investment the company will bring social benefits or that each social project will improve its competitiveness. Most investments have positive consequences only for business, and various types of donations only have positive consequences for society. However, there is an area where “convergence of interests” occurs. In this case, the company's social activities become truly strategic.

The problem with “strategic philanthropy,” as Porter called it, lies in the early 19th century. is to determine in which areas you need to focus your social activities to improve the company's competitiveness and how to do this effectively.

Unfortunately, it should be noted that the management approaches of most modern corporations, including transnational ones, have not yet changed much in accordance with new ideas.

An example of a social program implemented within the framework of old approaches is one of the projects of the Avon Products company (cosmetics production). In 2002, 400,000 people were involved in a door-to-door campaign to raise funds for a breast cancer prevention program. A total of $32 million was collected despite social significance This project did not lead to an increase in the company's competitiveness, although it was aimed at the main category of its consumers - women. Attempting to help the health of all women, not just certain categories of Avon consumers, seems like an attempt to solve a global problem, when it would be better to narrow the field and focus its social strategy.

A positive example is IBM company, whose social activities are certainly strategically oriented. In particular, since 1994, an educational retraining program in the field of computer technology began to be implemented, intended both for teachers and for schoolchildren and students. Working in close coordination with city schools, colleges and government education departments around the world, IBM employees provide teacher development and student training and retraining. An independent examination showed that the level of computer training among schoolchildren and students has increased significantly.

The same approaches are used by Johnson & Johnson.

It is important to understand that new approaches to demonstrating social responsibility in business are not easy to implement in practice; they should not be considered by management as some kind of short-term companies - they are designed for the long term and must gradually expand and develop. The more closely social responsibility in business is linked to the goals of achieving competitive advantage, the more social benefits the company's stakeholders will receive. Thus, the new business paradigm proposed by M. Porter, in my opinion, can become the basis for the strategic management of both national and transnational corporations in the 21st century!