What does corporate social responsibility refer to? The concept and essence of CSR. Basic principles of CSR, types and forms of CSR

Corporate social responsibility is a specific concept according to which state and non-state structures take into account the interests of society. Moreover, they assign all obligations for their activities to themselves. This applies to shareholders, suppliers, employees, local communities as well as stakeholders.

The essence of corporate social responsibility

Such a guarantee usually goes beyond the norms fixed by law and involves the voluntary adoption of additional measures aimed at improving the quality of life. This affects the interests of both workers and their families, as well as entire social groups.

Corporate social responsibility is only possible if stable development production of companies, which means contributing to the establishment of social peace, the well-being of residents, the preservation of the environment, as well as personal safety. Moreover, its implementation occurs with non-interference of the state in operational activities. After all, excessive regulation deprives the spirit of voluntariness, independence and any social activity.

Among the main ways of development and regulation, there is a fruitful dialogue between the state, public organizations and major business structures. Perhaps this is why appropriate policies can only be developed as a result of social contact. In addition, employers play a key role here as facilitators of the “big conversation.”

Historical aspects of the development of the concept

Understanding the importance of balanced development of the country is carried out through not only economic regulation, but also public control. Thinkers of the first half of the 20th century came to this conclusion, in particular J. M. Clark, a famous American specialist in macroeconomics. After all, the imperfection of the market and government makes society constituent element economic order.

The need to enhance the role of public sector components such as collective consciousness and voluntary cooperation was believed to be an integral part of all economic theory.

According to the above-mentioned scientist, the goal of management activities is the balance of society. In addition, there should be a symbiosis of government control and private business. Simply put, a balance is ensured between selfish and national interests.

If we consider the concept of “corporate social responsibility” in a broad sense, that is, taking into account the impact of office work on society, then different organizations operate with it differently. Despite this, in matters of its origin, everything comes down to one thing: the formation dates back 20 years ago.

However, at the beginning of its formation, this definition meant only the nature of relationships with employees, timely payment of wages, as well as an adequate level of taxation. In other words, circumstances characterizing the external side of the socio-economic activities of specific companies.

In the early 70s, there was a need to understand one's responsibility to society. Western European structures have developed common guidelines in the relationship between employees and employers. It was from that time that all areas of corporate social responsibility began to be studied in detail.

Note! Corporate social responsibility is carried out only on a voluntary basis. This is a kind of integration of the social and economic components of business with all people, as well as other companies.

Multi-level system

The corporate social responsibility system consists of three main levels, each of which has its own nuances. If one of them “falls out,” the meaning of all this activity is completely lost.

1. The first level is formed through society's ideas about morality. In other words, the normative basis is moral obligations to the target audience. Basically, they relate to the present or future activities of a particular company.
2. The second level implies social responsibility with specific norms. Since this element of the system acts as an object of external control, it requires maximum openness and transparency of actions.
3. The third level is focused on the creation of social values ​​during the interaction of stakeholders. Here the ethical component is the core - from setting goals to evaluating results.

Main models

Corporate social responsibility models use specific areas that are strictly regulated. The most popular areas are social, educational and environmental.

Social projects

Today, local communities are actively supported, where attention is paid to the local specifics of social problems. For this activity to be noticeable and sustainable, there must be active cooperation in various areas on the part of the state, business communities, as well as the non-profit sector. In other words, all efforts should be combined as much as possible.

The most striking examples are programs to support gratuitous donations, create comfortable recreational conditions, long-term social investment, as well as professional support for specialists.

Educational projects

Supporting various educational programs - from teaching basic manipulations to complex research - is one of the priority areas of corporate social responsibility in Russia.

After all, as you know, education is focused on the development of both individuals and society as a whole, so it should be given appropriate attention. Everything is due to the fact that the speed of information exchange becomes special meaning, which is why it helps solve global challenges facing companies.

Supporting educational programs in all their diversity is simply necessary, because the professional knowledge of employees and the desire to expand their personal knowledge base are very valuable. Here resources are invested not only in our own specialists, but also cross-industry information exchange is supported.

Such examples of corporate social responsibility can be observed in the development of youth entrepreneurship based on student projects. This type of activity is in widespread demand today, since most young professionals, even those who have not graduated from universities, have unique ideas. It is their implementation that becomes possible thanks to corporate support.

This prepares them for future professional cooperation in various fields, both domestic and international.

Environmental projects

Of course, the development of corporate social responsibility affects the environment. Everywhere there is a minimization of negative impacts, as well as a search for ways to maintain balance in nature.

It is worth noting that already in 153 countries there is adherence to environmental principles, as well as active participation in discussion clubs of the same name. A responsible attitude towards the health of company employees is also evident here, so safety and comfort production conditions come to the fore. It is important to breathe fresh air, drink clean water and come into contact with environmentally friendly materials.

First of all, such projects take into account rational use natural resources, optimal waste disposal, and the development of environmental behavior in society.

Principles and strategies of corporate social responsibility

During personnel management procedures, companies attract qualified labor, which argues for an increase in productivity. For example, by installing treatment facilities, you can have a positive environmental impact, which also allows you to save on material costs.

Working with local communities increases the level of trust and improves the social environment. Using the services of local suppliers allows you to develop regional markets. In other words, there is a clear cause-and-effect relationship.

Everything described above suggests that any concept must be guided by certain principles and management strategies. After all, they are the ones who are aimed at realizing the potential of any organization.

If we take into account that the principles of corporate social responsibility are the fundamentals that reflect its essence, then their non-compliance radically changes the meaning of this concept.

Corporate responsibility and its basic principles

1. Transparency is manifested in clear and understandable management of social procedures. Any information other than confidential data must be publicly available. Concealing facts or falsifying them is unacceptable here.
2. Consistency is reflected in the presence of fundamental directions for the implementation of specific programs. The Directorate takes full responsibility for current and subsequent activities. In addition, it must be integrated into all business processes, despite different levels.
3. Relevance indicates the timeliness and relevance of the proposed programs. They must reach a significant number of people and be as visible as possible to society. In addition, the funds spent must help solve the assigned tasks after an objective and regular assessment of them.
4. Eliminating conflict situations, as well as distancing from specific religious or political movements, contributes to the effective solution of socially significant problems. This creates a situation of full choice, as well as following your preferences.

Conceptual features

The concepts of corporate social responsibility are manifested by the presence of certain needs aimed at ensuring their resource base. The socio-economic component is taken as a basis, as in this moment, and in the future.

They allow non-financial aspects to be linked to specific business strategies. There is not always a clear logic behind this, and the tasks set may not lead to the expected results. However, it is the implementation of such concepts that is most relevant for most of the world's business communities.

Key Conceptual Components

• Corporate ethics.
• Public policy.
• Environmental education.
• Corporate activities.
• Respect for human rights in relation to all subjects of socio-economic relations.

Implementation tools

Corporate social responsibility of business involves many forms of implementation. One of them is charity, or sponsorship. This type of targeted allocation of funds is focused on the implementation of social programs that include monetary or in-kind variations of support.

In addition to this, voluntary delegation of employees makes it possible to provide recipients with knowledge, skills, and contacts that are subsequently necessary for cooperation.

Targeted financial assistance in the form of cash grants in the field of education or applied research is the most accessible and traditional tool for implementing social contacts. As a rule, they are associated with the company's main activity or its strategic business objectives.

The provision of a resource base by a corporation for the creation of structures or objects of a public nature is often used for self-promotion purposes. Such corporate sponsorship is considered a fundamental factor in resolving issues of demand for specific areas. Usually, entire funds are created for this purpose, focused on the implementation of social activities.

Joint partnership programs that are aimed at reducing social tension and improving living standards are made possible through social investment. This financial assistance implements long-term projects that provide a systematic approach to solving public problems.

If we are talking about sending a percentage of sales of a certain product, then such socially significant marketing is the most important form of targeted assistance for highly specialized areas.

Sponsorship provided by a legal entity or individual on the terms of advertising distribution is also considered an important tool.

Conclusion

The corporate social responsibility of a company, or more precisely, its practical implementation, is due to the absence of clear boundaries between the social sphere of life and the state. Economic crises of different years are bright that confirmation. No matter how serious the intentions in the field of social responsibility, these are primarily advertising tools, and not targeted care for people.

Corporate Social Responsibility(CSR, also called corporate responsibility, responsible business and corporate social performance) is a concept in which organizations consider the interests of society by holding themselves accountable 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.

The practice of CSR is the subject of much debate and criticism. Advocates argue that there is a strong business case for CSR, and corporations reap numerous benefits from operating with a broader, longer-term perspective than their own immediate 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 supplant the government's role as the controller of powerful multinational corporations.

Development

An approach to CSR that is becoming increasingly common is community-based development projects, such as the Shell Foundation's involvement in the Flower Valley development in South Africa. Here they created the Early Learning Center to help educate children in the local community, as well as teach adults new skills. Marks & Spencer is also active in the community by establishing a trading network within the community, ensuring regular fair trade. Often an alternative approach to this is to create adult education facilities as well as HIV/AIDS education programs. Most of these CSR projects originate in Africa. A more common approach to CSR is to help local organizations and the poorest people in developing countries. Some organizations [ Who?] do not like this approach because it does not help improve the skills of the local population, whereas development taking into account the interests of the local community leads to the creation of a more sustainable environment.

Social accounting, audit and reporting

Taking responsibility for its impact on society means, first of all, that the company must account for its actions and keep records of them. Thus, the concept that describes the interrelationship of the social and environmental impacts of a company's economic activities on certain interest groups and on society as a whole is an important element of CSR.

A number of guidelines and reporting standards have been developed that serve as core principles for social accounting, auditing and reporting:

• AccountAbility Institute Accountability Standard AA1000, based on John Elkington's Triple Bottom Line (3BL) reporting principle;
• Accounting for sustainability - related reporting systems ;
• Global Reporting Initiative Sustainability Reporting Guide (English) Russian ;
• Verite Monitoring Guide;
• International Social Responsibility Standard SA8000;
• Certification (standard), for example, for hotels - Green Key (www.green-key.org);
• Environmental management standard ISO 14000;
• The UN Global Compact helps companies report in the Progress Update format. The progress report describes the company's implementation of the ten universal principles of the Treaty.
• The UN Intergovernmental Working Group of Experts on International Accounting Standards provides voluntary technical guidance on economic performance indicators, corporate responsibility reporting and corporate governance disclosures.

The Financial Times, together with the London Stock Exchange, publishes the FTSE4Good index, which provides an assessment of the performance of companies in the field of CSR.

Some countries have legal requirements for social accounting, auditing and reporting (eg Bilan Social in France), but clearly measuring social and environmental performance is difficult. Many companies now produce externally audited annual reports that cover sustainability and CSR issues (“Triple Bottom Line Reports”), but the reports vary widely in format, style and assessment methodology (even within the same industry). Critics call these reports lip service, citing examples such as Enron's Annual Corporate Responsibility Report and the social reports of tobacco corporations.

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 individual social groups and society as a whole.

Liability arises as a result of ignoring or insufficient attention of business entities to the requirements and demands of society and is manifested in a slowdown in the reproduction of labor resources in the territories that are the resource base for this type of business.

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.

This definition is rather ideal, and cannot be fully translated into reality, if only because it is simply impossible to calculate all the consequences of one decision. But social responsibility is not a rule, but an ethical principle that must be involved in the decision-making process. The obligation here is internal, to oneself, and is based on moral norms and values ​​acquired in the process of socialization.

Potential Business Benefits

The extent and nature of the benefits of CSR to an organization may vary depending on the nature of the enterprise and are difficult to quantify, although there is extensive literature persuading businesses to take more than just financial measures (e.g. Deming's Fourteen Point Balanced Scorecard). Orlitsky, Schmidt, and Rhines found a relationship between social and environmental performance and financial performance. However, businesses cannot focus on short-term financial performance when developing their CSR strategy.

An organization's definition of CSR may differ from the clear definition of “stakeholder impact” used by many CSR advocates and often includes charitable and voluntary activities. The CSR function may reside within an organization's Human Resources, Business Development, or Public Relations department, 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.

Product brand differentiation

In crowded markets, companies strive to create a unique selling proposition that differentiates them from competitors in the minds of consumers. 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.

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 interference. 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.

Criticism and problems

Critics and supporters of CSR debate a number of issues related to it. These include the relationship of CSR to the fundamental purpose and nature of the activity and the controversial motivations for engaging in CSR, including concerns about insincerity and hypocrisy.

CSR and the Nature of Business

Corporations exist to produce products and/or provide services that generate profits for their shareholders. Milton Friedman and others look at this issue further, arguing that the purpose of a corporation is to maximize shareholder returns and therefore (in their view) only individuals can be socially responsible; corporations are responsible only to their shareholders, not to society as a whole. While they acknowledge that corporations must obey the laws of the countries in which they operate, they argue that corporations have no obligations to society. Some people perceive CSR as contrary to the very nature and purpose of business and as an interference with free trade. Those who argue that CSR is contrary to capitalism and argue in favor of neoliberalism say that improved health, increased longevity and/or decreased infant mortality were the result of economic growth associated with free enterprise.

Critics of this claim perceive neoliberalism as antithetical to social well-being and an interference with individual freedom. They state that the type of capitalism practiced in many developing countries is a form of economic and cultural imperialism, noting that these countries generally had less labor protection and therefore their citizens were subject to more high risk exploitation by multinational corporations.

Many individuals and organizations are caught between these polar opinions. For example, the REALeadership Alliance argues that business leaders (corporate or otherwise) must change the world for the better. Many religious and cultural traditions assume that the economy exists to serve people, so economic enterprises have obligations to society (for example, the call for “Economic justice for all” (English) Russian "). Moreover, as discussed above, many advocates of the CSR concept point out that CSR can significantly improve a corporation's long-term profitability because it reduces risks and inefficiencies while creating the basis for potential benefits such as reputation trademark and employee engagement.

CSR and controversial motives

Some critics believe that CSR programs are implemented by companies such as British American Tobacco (BAT), an oil giant (well known for its prominent environmental advertising campaigns) and McDonald's, to divert public attention from ethical issues related to their core business. . They argue that some corporations initiate CSR programs for the commercial benefits they will gain from enhancing their reputation in the eyes of the public or government. They believe that corporations that exist solely to maximize profits cannot act in the best interests of society as a whole.

Another problem is that companies that claim to be committed to CSR and sustainability are also engaging in harmful business practices. For example, since the 1970s. McDonald's Corporation's association with Ronald McDonald House was seen as CSR and relationship development. Recently, as the concept of CSR has become more popular, the company has stepped up its CSR programs related to human resources, environment and other issues. However, in relation to McDonald's restaurants compared to Morris & Steel, Judges Pill, May and Keane state that it is fair to say that McDonald's workers around the world "have inferior pay and working conditions ", and also that "if a person often eats at McDonald's, his diet is high in fat and other substances, which significantly increases the risk of heart disease."

Similarly, Royal Dutch Shell has a well-publicized CSR policy and was the first to use a triple bottom line reporting system, but this did not prevent a scandal in 2004 regarding false reporting of oil reserves - an event that caused serious damage to its reputation and led to accusations in hypocrisy. Since then, the Shell Foundation has become involved in many projects around the world, including a partnership with Marks and Spencer (UK) to help flower tree and fruit growing communities across Africa.

Critics concerned about corporate hypocrisy and insincerity generally believe that mandatory government and international regulation is better than voluntary measures to ensure corporate socially responsible behavior.

Incentives

Corporations decide to engage in CSR practices under the influence of the following incentives.

Ethical consumerism

Legislation and regulation

Another motivation for CSR is the role of independent intermediaries, particularly government, in ensuring that corporations are prevented from harming the greater social good, including people and the environment. Critics of CSR such as Robert Reich (English) Russian , argue that governments must define a system of social responsibility through legislation and regulation that will enable businesses to behave responsibly.

Issues related to government regulation raise several issues. Regulation by itself cannot comprehensively cover every aspect of a corporation's activities. This results in cumbersome legal processes involving interpretation and controversial gray areas (Sacconi 2004). General Electric is an example of a corporation that failed to clean up the Hudson River after releasing organic pollutants. The company continues to insist in litigation on the allocation of responsibility, while the cleanup remains in place (Sullivan & Schiafo 2005). The second issue is the financial burden that regulation may impose on the national economy. This view is echoed by Bulkeley, who cites as an example the Australian federal government's move to avoid compliance with the Kyoto Protocol in 1997 due to concerns about economic losses and national interests. The Australian government argued that signing the Kyoto Pact would cause more economic damage to Australia than to any other OECD country (Bulkeley 2001, p. 436). Critics of CSR also point out that organizations pay taxes to the government to ensure that their activities do not have a negative impact on society and the environment.

Crises and their consequences

It often takes a crisis to bring attention to CSR issues. One of the most powerful arguments against environmental management is the Ceres Principles (English) Russian that resulted from the Exxon Valdez oil tanker accident in Alaska in 1989 (Grace and Cohen 2006). Other examples include toxic paint used by giant toy maker Mattel, which required the recall of millions of toys worldwide and forced the company to implement new risk management and quality control processes. In another example, Magellan Metals in Esperance, Western Australia, was responsible for a major pollution incident that killed thousands of birds in the area. The company was forced to immediately cease operations and work with independent regulators to carry out the cleanup.

Latin America and Caribbean countries

The movement towards CSR is relatively new in Latin America and the Caribbean and is advancing as companies are pressured to meet the demands of the global economy. For SMEs in this region, the use of CSR practices can provide the key to new market opportunities and bring a range of other benefits, including cost reduction, improved results and public image, and greater opportunities for collaboration with other SMEs or large firms.

The levels of corporate citizenship are corporate governance law, corporate philanthropy and corporate social responsibility. Corporate citizenship means following laws and meeting certain standards. Corporate philanthropy means giving back to local communities through social investment. Corporate social responsibility requires fulfilling one's obligations to stakeholders.

In addition to these benefits, the use of corporate governance practices can help small businesses gain access to the capital they need to grow.

There are a number of barriers that need to be overcome to promote the expansion of CSR practices among SMEs in the region: lack of understanding of the concept of CSR among SMEs; lack of qualified specialists in the region to create opportunities in this area; insufficient shareholder or government pressure on companies to disclose their management information. The Multilateral Investment Fund is working to address these issues through projects aimed at raising awareness among small and medium-sized enterprises in Latin America and the Caribbean about the benefits of CSR and supporting small companies in their efforts to implement CSR activities. The multilateral investment fund also partners with large companies, foundations and universities interested in raising awareness and disseminating knowledge of CSR among businesses in the region.

see also

Notes

• “City and business: formation of social responsibility of Russian companies” (Ivchenko, Liborakina, Sivaeva, 2003).

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Employment

There are different definitions of corporate responsibility.

CSR is a concept in which 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 in 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.

CSR is a system of voluntary relationships between employees, employers and society, aimed at improving social and labor relations, maintaining social stability in the workforce and the surrounding community, developing social and environmental activities at the national and international levels.

The practice of CSR is the subject of much debate and criticism. Advocates argue that there is a strong business case for CSR, and corporations reap numerous benefits from operating with a broader, longer-term perspective than their own immediate 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 supplant the government's role as the watchdog of powerful multinational corporations.

Three main interpretations of CSR:

1. The first (classical approach) and the most traditional.

Emphasizes that the only responsibility of a business is to increase profits for its shareholders. This view was promulgated by Nobel laureate economist Milton Friedman in 1971 in his article “The Social Responsibility of Business is to Make Money” and can be called the theory of corporate egoism.

The main drawback of the theory is time limitation. If a company incurs additional costs in the short term, then in the long term it benefits from improving its corporate image and developing relations with the local community. In particular, M. Friedman noted that the fight against poverty is not a function of private business. This is a matter for the state. The main task of a business is to make money for shareholders and clients within the framework of the law. The business has no other responsibilities. The organization must pay taxes and owes nothing more to anyone except God and conscience. According to M. Friedman, managers who have goals other than profit maximization assume the role of unelected policy makers. That is, without legitimate rights and sufficient competence, managers are trying to resolve issues and determine the path for the development of society, which is what politicians should do.

2. theory of corporate altruism.

This theory is directly opposite to the theory of M. Friedman.

main idea is that business should care not only about profit growth, but also make the most accessible contribution to solving public problems, improving the quality of life of citizens and communities, as well as preserving the environment. The authorship of this theory belongs to the Committee on Economic Development. The Committee's recommendations emphasized that “corporations have a responsibility to make significant contributions to improving the quality of life of citizens and communities, as well as to preserving the environment. Companies cannot withdraw from social problems, as they are open systems, actively participating in lobbying laws and other government decisions, sponsoring various parties and other public associations.

3. theory of “reasonable egoism”.

It is based on the idea that corporate social responsibility is simply “good business” because it reduces long-term profit losses. Spending on social and charitable programs reduces current profits, but in the long term creates a favorable social environment and, therefore, sustainable profits. Philanthropic and sponsorship programs contribute to a legal reduction in the company’s tax base and provide a good “publicity effect.” This is precisely the main motive of the company’s social activities.

Despite the ever-increasing attention to the issue, there is still no single generally accepted understanding of social responsibility of business or corporate responsibility.

Some experts perceive socially responsible behavior primarily in an ethical sense, others - as a concept of legal responsibility.

According to M. Palazzi and J. Stutcher, “social responsibility is fundamentally a philosophy or image of the relationship between business and society, and for its implementation and sustainability over a long period of time, this relationship requires leadership.

According to A. Carroll’s position, CSR is multi-level and can be represented as a pyramid (Figure 2).

Lying at the base of the pyramid economic responsibility is directly determined by the basic function of the company in the market of producer of goods and services that allow satisfying the needs of consumers and, accordingly, making a profit.

Legal liability implies the need for law-abiding business in a market economy, compliance of its activities with the expectations of society as set out in legal norms.

Ethical Responsibility, in turn, requires business practice to be in tune with the expectations of society, not specified in legal norms, but based on existing moral standards.

Philanthropic Responsibility encourages the company to take actions aimed at maintaining and developing the welfare of society through voluntary participation in the implementation of social programs.

Thus, CSR is a commitment of a business to make a voluntary contribution to the development of society, including the social, economic and environmental spheres, accepted by the company beyond what is required by law and the economic situation.

In foreign sources of information, social responsibility is often interpreted as:

"A business's own commitment to support sustainable economic development by working with workers, their families, local communities and society as a whole to improve the quality of life through actions that benefit the business and the development of society as a whole."

The World Bank Institute for Research understands social responsibility in two ways:

• 1. A set of policies and actions that are aligned with key stakeholders, values, the rule of law, people, communities and the environment
• 2. Business focus on sustainable development

The European Commission in its documents relies on the broadest definition:

"CSR is a concept that reflects the voluntary decision of companies to participate in improving society and protecting the environment."

According to the definition of the Russian Managers Association CSR business- 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 also lies in the fact that companies try to meet public expectations for their products or services and at the same time create high public standards, thus contributing to improving the quality and standard of living in the country.

The main task of CSR- connect a sense of duty and real social actions.

In this regard, it is interesting to analyze the structuring of the CSR concept. In particular, we offer three main components of CSR development:

• 1. social obligations;
• 2. social response;
• 3. actual responsibility;

At the same time, social obligation serves as the basis for socially oriented activities of a business entity.

Social commitment- the obligation of a business entity to fulfill its economic and legal obligations to society. If a company links its activities with the fulfillment of certain social obligations, then it pursues social goals only to the extent that the latter contribute to the achievement of its economic goals. In contrast to social obligation, both social responsibility and social responsiveness go beyond companies simply meeting basic economic and legal requirements.

Responsibility- this is a relationship guaranteed by society and the state that ensures respect for the interests and freedoms of interrelated parties . It includes three components:

• 1. awareness of duty;
• 2. behavior assessment;
• 3. imposition of sanctions;

Social responsibility- the company's commitment to pursue long-term socially beneficial goals. Hence, the concept of social responsibility is characterized by certain moral and ethical accents, namely: the organization must do what is aimed at improving society, and not do what can lead to its deterioration. Therefore, the activities of any company that manufactures products that are essentially harmful to the health of any person will never be considered socially responsible, despite significant amounts of social investment in personnel development, promotion of a healthy lifestyle and treatment. These companies can only be classified as socially responsive.

Social response- the company’s ability to adapt to changing social conditions. In the process of social response, companies are guided by social norms, great value which lies in the fact that they can serve as convenient and useful guidelines for managers in the process of making management decisions. The importance of social response lies primarily in the fact that it replaces general reasoning with practical action. Proponents of the concept of social responsiveness consider their theory to be more realistic and feasible than social responsibility.

It is important to note that rather than assessing what actions are good for society from a long-term perspective, managers working in socially responsive companies identify basic social norms and adjust the degree of social participation of their organizations so as to ensure their rapid response to changing social conditions. The most modern examples of the activities of companies based on the concept of social response are Prentice Hall, McGraw-Hill, Los-Angeles Times, Washington Post, New York Times, Grand Metropolitan, Kraft General Foods, etc.

Comparative analysis of the concepts of social responsibility and social response:

Thus, if we are talking about a company’s involvement in social activities, then all structural components must be present: social responsibility, social responsiveness and social obligation. Moreover, social obligation serves, as already noted, as the basis for socially oriented activities of a business entity.

There are relationships between these three components of the CSR development direction. (Figure 3)

2.1. Definitions of the concepts “social responsibility of business” and “corporate social responsibility”. Components of CSR: social obligations, social responsiveness, social responsibility, etc.

To date, there is no unified approach to defining CSR. Some scientists and practitioners interpret this concept broadly and almost any company action that involves the participation of personnel is regarded as a form of CSR manifestation. Others reduce it to its specific activity. In table 2.1. various most well-known definitions of the concept of CSR are presented.

Table 2.1 – Approaches to defining the concept of CSR

An approach	Source
From a practical point of view, the relevant groups of requirements are in conflict with each other and cannot all be satisfied to the same extent. The choice of objectives should be limited to those requirements that management believes the firm must satisfy and is best equipped to do. The fulfillment of non-economic tasks depends on the solvency of the company. Whatever non-economic objectives are added to the list, if the firm does not achieve adequate profits, its survival will be jeopardized and one of the objectives will not be achieved	Ansoff I.
CSR is the responsibility of an organization for the impact of its decisions and activities on society and the environment through transparent and ethical behavior that: - promotes sustainable development, including the health and welfare of society; - takes into account the expectations of stakeholders; - complies with applicable legislation and is consistent with international standards of conduct; - integrated into the activities of the entire organization and applied in its relationships	International standard ISO 26000 “Guidelines for social responsibility”
CSR means conducting business in a manner that meets or exceeds ethical, legal and public expectations	"Business for Social Responsibility", USA - (Business for Social Responsibility)
A socially responsible business is committed to operating ethically and contributing to economic development by improving the quality of life for its employees and their families, the local community and society as a whole.	1998, First WBCSD CSR dialogue within the framework of the Corporate Social Responsibility initiative, Switzerland
Corporate corporate responsibility is a social movement of citizens demanding that companies take full responsibility for how their activities affect the world around them. Consumers, investors, and corporate employees are beginning to recognize the power of modern corporations and are attempting to harness that power to make the planet a better place for everyone.	"Corporate Social Responsibility", TTY News, USA (CSRwire)
CSR is inherently linked to the concept of sustainable development; companies need to integrate economic, social and environmental dimensions into their operations; CSR is not an arbitrary addition to the company's core activities; it is a method used in the management of companies	PricewaterhouseCoopers Company
Social responsibility of business is a voluntary contribution to the development of society in the social, economic and environmental spheres, directly related to the company’s core activities and going beyond a certain legal minimum.	Association of Russian Managers, Russia
Social responsibility of a business is defined as a broad concept that includes the complex responsibility of a business partner, employer, citizen and participant in social relations.	Institute of Urban Economics Foundation, Russia

Thus, CSR is considered, on the one hand, as an integral element of competitive strategy. On the other hand, it is a manifestation of the company’s ethical behavior in the market in relation to subjects of the external and internal environment, or based on the triune approach of “economics, sociology and ecology” as a factor in the sustainable development of society.

Social response is the corporation’s ability to adapt to changing social conditions. In the process of social response, organizations are guided by social norms, the great importance of which is that they can serve as convenient and useful guidelines for managers in the process of making management decisions. The importance of social response lies primarily in the fact that it replaces general reasoning with practical action. Proponents of the concept of social responsiveness consider their theory to be more realistic and feasible than just social responsibility.

Social responsibility- the commitment of an organization to pursue long-term socially beneficial goals, accepted by it beyond what is required of it in accordance with legislation and economic conditions. Hence, the concept of social responsibility is characterized by certain moral and ethical accents: the organization must do what is aimed at improving society, and not do what could lead to its deterioration. Therefore, the activities of an organization that manufactures products that are essentially harmful to the health of any person (production of weapons, alcohol, tobacco products, etc.) will never be considered socially responsible, despite significant amounts of social investment in personnel development and promotion of a healthy lifestyle and treatment, such as drug addiction. These corporations can only be classified as socially responsive.

Social commitment– the obligation of a business entity to fulfill its economic and legal obligations to society. If an organization links its activities to the fulfillment of certain social obligations, then it pursues goals only to the extent that the latter contribute to the achievement of its economic goals. In contrast to social obligation, both social responsibility and social responsiveness go beyond organizations simply meeting basic economic and legal requirements.

The relationships between social responsibility and social responsiveness are shown in Table 2.2.

Table 2.2 - Comparative characteristics of social responsibility and social response

Events of recent years - the refusal of many consumers to purchase products from socially irresponsible companies, the bankruptcy of the largest corporations Enron and World Com, failed merger deals due to a low level of trust - have shown that issues of social responsibility and business reputation are brought to the forefront in the activities of any company. Therefore, it is so important to understand what CSR is and how socially responsible business behavior affects the process of forming a corporate image and business reputation.

First of all, it is necessary to define such concepts as “corporate image” and “business reputation”. It should be noted that currently there is no single, generally accepted algorithm for building the image and reputation of an organization. At the same time, the formation of a positive business reputation is closely related to the creation of a sustainable corporate image.

Corporate image: the overall view (consisting of a set of beliefs and feelings) that a person has about an organization.

Business reputation: value characteristics (such as authenticity, honesty, responsibility, decency, etc.) caused by the existing corporate image.

Corporate image is a set of beliefs and feelings that a company wants to create among its audience. In the USA, many companies use in their activities the criteria formulated by Fortune magazine when compiling the rating of the 500 largest companies: quality of management; product quality; ability to attract and retain qualified personnel; financial strength; efficient use of corporate assets; long-term investment attractiveness; propensity to use new technologies; responsible attitude towards society and the environment.

Improving the corporate image of a company depends on improving all elements of corporate governance, including corporate culture, transparency of activities, and public awareness of the company. One of the results of improving corporate governance and culture is the growth of business reputation, an increase in the size of intangible assets, depending on the positive image of the company, the presence of stable business connections, and the well-known brand name and brand name. Recently, the dependence of business reputation on the nature of relations towards the company on the part of not only buyers, partners and clients, but also society, which is far from indifferent to the means by which the company’s strategic goals are achieved, how it fulfills its obligations and what social principles adheres. The presence of social programs, sponsorship activities, the quality and effectiveness of relationships with authorities and the local community increasingly influence the business reputation of the company, determine its investment attractiveness and competitiveness. Thus, in the report “Returning Reputation”, published by the consulting company Hill & Knowlton, more than 90% of stock analysts surveyed agreed that a company that does not monitor its reputation will inevitably face financial collapse

CEOs, major business associations and Russian Government are equally responsible for improving the reality and perception of the Russian economy, its financial markets and investment attractiveness. Judging by the survey results, managers of Russian companies are ready to take steps to improve their corporate reputation. They see establishing relationships with the media, financial market participants and other external audiences as their main strategy (63%). Two-thirds of respondents consider sponsorship and participation in charity programs as a way to improve their image. A third of survey participants plan to increase spending on reputation management.

In accordance with stakeholder theory, the corporation actively manages relationships with individuals and other entities (including future generations), and from a CSR perspective, primary and secondary stakeholders are distinguished.

Figure 2.1. Stakeholder Model.

In accordance with the stakeholder model, corporations are inherently socially responsible; already at the time of its inception, the corporation was an integral social organism with its own production culture with internal corporate relationships, its own corporate spirit and ethics. The social aspect must be taken into account when forming a corporate strategy; in addition, it is necessary to separate the social strategy. This helps to create favorable conditions for the development of human capital, the formation of a holistic lifestyle and personal improvement, which predetermines the formation of the individual’s competencies and the company’s key competencies.

Table 2.3 presents the needs and expectations of the corporation's stakeholders and the mechanisms for influencing them.

Table 2.3 – Needs and expectations and mechanisms of influence of the company’s stakeholders

Parties concerned	Needs and expectations	Mechanisms of action
Primary stakeholders (who influence or may have a significant influence on the company's activities or who are affected or may be affected by the company's activities)
Owners (shareholders, participants, other investors)	Growth in company value, receipt of dividends	Corporate control
Top managers, middle managers	Income growth, satisfaction of professional interests	Authority within the company
Company employees and members of their families, former employees and members of their families	Salary, benefits package; working conditions, confidence in maintaining a job in the future; satisfaction of professional interests	Own efforts and labor discipline; maintaining at the proper level (as well as mastering new) knowledge, skills, abilities
Consumers	The ability to receive adequate and accurate information about products; freedom of choice	Consumer Protection Law, Antitrust Law
Government bodies (Federal Tax Service, state statistics bodies, etc.)	Saving jobs, paying taxes and fees, maintaining the legality of business	Regulating the activities of companies to improve economic efficiency; regulation of relations between business and consumers; regulation of actions in relation to the natural environment
Secondary (the company's influence is negligible)
Lenders (banks and other credit organizations)
Suppliers and contractors	Stable partnerships	Compliance with contractual relations
Competitors	Development of partnerships	Choice of means in competition
Political parties	Reducing social tension in the region of presence	Conquering the electorate
Mass media	Informing stakeholders	Advertising, PR companies
Local community	Economic stability	Joint social projects
Associations, unions, associations	Maintaining a positive image of the industry, regulating relations between companies and associations, unions, associations	Activities of professional communities
Religious groups	Reduced prices for goods, works, services	Lobbying
Subsidiaries and dependent companies	The right to reasonable initiative in making effective decisions	Corporate control
Trade organizations	Reduced prices, stable partnerships	Competition
Low-income groups	Price reduction	–
Natural environment	Environmental protection	Accidents at facilities serve as a signal for the need for improvement
Future generations	Sustainable development	Legal acts aimed at preserving resources for future generations

Effective interaction of a corporation with stakeholders to conduct a civilized business presupposes its mutual dialogue with its stakeholders, implemented on an ongoing basis on conditions of equality and respect for the interests of the parties. The stakeholder map developed by the corporation involves: formalizing all stakeholders of the corporation, considering their possible needs and expectations, analyzing and evaluating the corporation’s activities from the point of view of making changes to the existing map. An example of a stakeholder map is presented in Figure 2.2. The corporation maintains a dialogue with representatives of stakeholders on an ongoing basis, including: on the implementation of CSR programs and projects within the framework of strategic cooperation, as well as during the preparation of non-financial reports of the corporation in order to take into account the interests of each stakeholder in future periods.

Figure 2.2. Stakeholder Map

The implementation of CSR in terms of its types, forms and methods for each corporation is determined, first of all, by the needs and expectations of stakeholders, and, on the other hand, depends on the pace and direction of development of the institutional environment. Currently, new forms of CSR implementation have emerged that make it possible to strengthen control over the expenditure of funds aimed at CSR activities (creation of a corporate charitable foundation, patronage, social entrepreneurship, volunteering, venture philanthropy, etc.).

Identification of stakeholders in the context of CSR is carried out based on the following factors: the company’s role in the socio-economic development of the state (territory, industry); the level of its responsibility for current and past activities and future impact on the external environment; the degree of influence of subjects of the external and internal environment on the company; state social, environmental and other programs implemented in the industry, etc.

In order to develop CSR programs and implement them, corporations strive to conduct a mutual dialogue with their stakeholders as part of their activities, and a feature of socially responsible corporations is the continuation of such interaction during the preparation of non-financial or even integrated reports for the corresponding period. In this case, information about the corporation’s interaction with its stakeholders is one of the sections of such a report (for example, an integrated report of the State Corporation Rosatom, JSC FGC, etc.).

2.3. Basic principles of CSR: consistency, balance, satisfaction of interests of stakeholders, accountability, transparency, feedback principle, principle of ethical behavior, etc. Best practice of CSR principles.

Principles- this is the starting position of any theory, doctrine, science. CSR principles are the guidelines and rules underlying the solution of tasks related to the implementation of the company's mission (vision), its strategic goals and priorities, taking into account their social aspects and interaction with stakeholders.

One of the primary stakeholders of a corporation is shareholders, so the quality of corporate governance becomes an important issue in the manifestation of CSR. The best global practice is the OECD Corporate Governance Principles (OECD CG Principles), adopted in 1999 and methodological basis to analyze the quality of corporate governance of individual companies. The OECD CG Principles represent the first important step in developing a common international understanding of the elements of a good corporate governance regime and can be used by private sector representatives involved in the development of corporate governance systems and the development of best practices (Table 2.4).

Table 2.4 – Comparison of OECD CG principles and principles of the Code of Corporate Conduct

Principle	OECD interpretation
Shareholders' Rights	The corporate governance structure must protect the rights of shareholders
Equal treatment of shareholders	The corporate governance structure should ensure equal treatment to shareholders, including small and foreign shareholders. All shareholders must have the opportunity to obtain effective protection if their rights are violated
The role of stakeholders in corporate governance	The corporate governance framework must recognize the statutory rights of stakeholders and encourage active collaboration between corporations and stakeholders in creating wealth and jobs and ensuring the sustainability of financially sound businesses
Disclosure and Transparency	The corporate governance structure should ensure timely and accurate disclosure of information on all material matters relating to the company, including the financial position, results of operations, ownership and management of the company
Responsibilities of the Board	The corporate governance structure must ensure strategic management of the company, effective control of management by the board, and accountability of the board to the company and shareholders

In accordance with the Code, the main purpose of applying corporate conduct standards is to protect the interests of shareholders, regardless of the size of their shareholding. In joint stock companies, ownership is separated from management, so conflicts related to corporate behavior are likely to arise. One of the conditions for the inclusion of issuers' securities in the quotation lists is that the issuers of securities provide information to the organizers of trading on the securities market and stock exchanges about compliance with the provisions of the Code; this is a condition for the inclusion of securities in the quotation lists.

Table 2.5 presents general and specific principles of CSR.

Table 2.5 – General and specific principles of CSR organization

Principle	Content
Are common
Systematicity	The principle of consistency presupposes the unity of CSR in the company’s space and its integration into all business processes
Balance	The need to comply with this principle is due to consideration of the “business-state-society” system from the point of view of formalizing the company’s AP, satisfying their R&D, but within the limits established by the state and society
Satisfaction of stakeholders' interests	Is important point in corporate governance, since the interests of all stakeholders who have their own P&O should be respected, taken into account, and observed
Accountability	The company must be accountable for its impact on society, the economy and the environment. The degree of accountability can vary and depends on the stage of the company's life cycle. At the same time, accountability involves taking responsibility when harm occurs, taking appropriate steps to correct the harm, and taking steps to prevent it from happening in the future.
Professional competence and integrity	The company's activities in the field of CSR presuppose the implementation of actions in the direction of CSR in accordance with applicable technical and professional standards, having for this purpose special professional knowledge and skills and maintaining them at the proper level
Transparency (eng. “transparent” - transparent)	CSR must be transparent to all stakeholder groups of the company. From the perspective of information law, the main component of transparency is accessibility, which is ensured by the openness, publicity and publicity of the company
Feedback principle	A change in strategy (including social) affects all other functional areas and aspects of the company’s activities, its business processes
Specific
Principle of ethical behavior	The company's conduct is based on honesty, fairness and integrity.
The principle of matching the level of CSR to the stage of the company’s life cycle means	A clear understanding by company managers that the strategy (including in the direction of CSR) varies significantly depending on one or another stage of the company’s life cycle (business cycle).
Compliance of the level of CSR with the industry specifics of the company is	Understanding the company’s activities, understanding the amount of harm it causes to the environment, first of all, is the key to the success of CSR promotion
Principle of human capital development	Gaining people greater freedoms and opportunities to lead a life that they value and have reason to value. It's about expanding your options
The principle of reducing the level of negative impacts	The company's understanding of responsibility for Negative influence its activities on society and for reducing the level of negative impacts

2.4. Types of CSR. The triple bottom line: the corporation’s voluntary contribution to the development of society in the social, economic and environmental spheres.

The concept of “corporate social responsibility” can be interpreted in two aspects:

– as philosophy behavior of a corporation in society, the fundamental concept of relationships between the corporation and other entities (as social groups), individuals, specifying the goals, principles, methods, tools used by the company to meet the needs and expectations of stakeholders, which are decisive in ensuring sustainable development, taking into account limitations of available resources and organizational capabilities;

– systematized and multidimensional corporation activities, influencing the quality of life of members of society through the implementation of consistent economic, social, environmental activities aimed at meeting the needs and expectations of stakeholders.

Today, many developed business structures are clearly aware of their importance as a socially responsible partner in relation to both internal and external stakeholders. At the same time, to date there is no clear identification of directions and forms of CSR implementation. That is, there is no classification based on objective criteria. Today there is a wide variety of different elements of CSR. Therefore, their classification from the point of view of forming a system of social responsibility of a particular company is a necessary condition in accordance with the main market trends and social requirements.

Firstly. CSR can be differentiated in three areas of its implementation: internal; external; combined:

1) in relation to staff, shareholders, and the development of human resources in the enterprise as a whole;

2) to the development of the local community and society as a whole;

3) simultaneously to both internal and external stakeholders.

This division is necessary for a clearer understanding of the systematicity, complexity of CSR, its forms of implementation and, ultimately, for comprehensive consideration of the interests of the main internal and external stakeholders in order to obtain the maximum possible socio-economic effect.

It is also possible to distinguish between the concepts of CSR, which is implemented outside the requirements of the law, and CSR, implemented within the framework of current legislation.

In this case, the social responsibility of business should be understood as the company’s activities, which are implemented in relation to all stakeholders (both internal and external). This is a formal part of CSR, the implementation of which is regulated by law. Consequently, the informal part of CSR involves a business taking responsibility for fulfilling some obligations beyond the limits of legally established norms.

As a rule, the activities of a socially responsible corporation aimed at achieving sustainable development are considered from the perspective of the “triple bottom line” ( Triple Bottom Line): corporate economics, production ecology and social policy. The identification of three separate aspects is conditional; when preparing corporate reports, they must be considered in conjunction.

The preparation of corporate reporting is also considered in three aspects: economic performance indicators, environmental performance indicators and social performance indicators. The best practice for preparing corporate reports in the field of CSR is the Global Reporting Initiative (GRI - Global Initiative Reporting).

2.5. Forms of manifestation of CSR: by the scope of actions, by types of assistance, depending on the time of action, depending on the effectiveness, by the mandatory nature of the manifestation, by areas of social programs. Tools for implementing social programs.

Figure 2.2 – Classification of forms of CSR according to various criteria

Currently, there are many examples of social activity by companies in various sectors of the economy, when social needs are met while achieving commercial goals. Among foreign companies, it is necessary to name such large companies as Coca-Cola, Nestle, Ford, General Motors, etc. Among Russian companies are the State Corporation Rosatom, OJSC Norilsk Nickel, OJSC Gazprom, OJSC Lukoil, OJSC Russian Railways, JSC FGC UES, JSC INTER RAO, etc.

As domestic and foreign experience in implementing the CSR concept has shown, today there are many forms of manifestation of CSR (Fig. 2.2).

Charitable donations. Sponsorship. The role of sponsorship and charity in the formation of a corporation's business reputation. Foreign and Russian experience of sponsorship activities. Problems of development of sponsorship activities in Russia.

Charitable donations.

Philanthropists– persons making charitable donations in the following forms:

– disinterested (free of charge or on preferential terms) transfer of ownership of property, including funds and (or) objects intellectual property;

– disinterested (free of charge or on preferential terms) granting the rights to own, use and dispose of any objects of property rights;

– disinterested (free of charge or on preferential terms) performance of work and provision of services.

Philanthropists have the right to determine the purposes and procedure for using their donations.

Charity– providing free (or preferential) assistance to those who need it. The main feature of charity is the free and spontaneous choice of form, time and place, as well as the content of assistance. The concept of charity is given in Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”.

Charity– voluntary activity of citizens and legal entities for the disinterested (free of charge or on preferential terms) transfer of property to citizens or legal entities, including funds, disinterested performance of work, provision of services, and provision of other support. At the same time, the goals of charitable activities are listed in Art. 2 of Law No. 135-FZ, and this list is closed. It includes, for example: promoting the protection of motherhood, childhood and paternity; promoting activities in the field of education, science, culture, art, enlightenment; promoting the development of scientific, technical, artistic creativity of children and youth.

By providing financial support, for example, to the organization of a children's creative competition, the company, in fact, participates in charitable activities. But in order to finally make sure that the classification of financial assistance is correct, you need to answer one question: who exactly receives financial support? The fact is that sending money and other material resources, providing assistance in other forms to commercial organizations, as well as supporting political parties, movements, groups and campaigns are not charitable activities (Clause 2 of Article 2 of Law No. 135-FZ). Therefore, if the competition is held by a non-profit organization, then the provision of financial assistance will be a charitable activity, but if a children's creative event is organized, for example, political party, then there can be no talk of any charity.

The concept of sponsorship is given in the Federal Law of March 13, 2006 No. 38-FZ “On Advertising”. That is, it is used within the framework of advertising activities. Sponsor (from Latin spondeo - I guarantee, I guarantee)– a person who provided funds or ensured the provision of funds for the organization and (or) holding of a sports, cultural or any other event, the creation and (or) broadcast of a television or radio program, or the creation and (or) use of another result of creative activity. Sponsored advertising– this is an advertisement distributed under the condition of mandatory mention in it of a certain person as a sponsor.

The essence of sponsorship, in essence, is that for the financial support provided, the sponsor must receive advertising services from the sponsored in return. In this case, a sponsor can be recognized not only as a person providing sponsorship in exchange for distributing information about oneself, but also providing it free of charge.

The role of sponsorship and charity in the formation of a corporation's business reputation. In Russia, as elsewhere, sponsorship and charity serve mainly to develop a positive image of the corporation. But, despite the awareness of the importance of charity for enhancing the corporate image, in many companies charity is not really used to achieve this goal; top officials of organizations often do not consider charity at all as an opportunity to promote the company’s image. In companies where only the CEO responded to the survey, in many cases charitable events are covered only within the company.

In the same number of cases, media coverage of these programs does not matter to them. However, for large companies, internal coverage of charitable initiatives is sometimes more important than external coverage, since it helps improve the climate in the team and create a sense of personal security among staff. In companies where directors of PR departments answered the questionnaire, the general public did not learn about charitable events in only 6% of cases. These managers are absolutely convinced that media coverage of the company's charitable activities is very important for the formation of relations between business and society, and they try to use charitable events as a prominent element of event communication, effectively positioning the company in the eyes of the public. Experienced public relations specialists try to conduct charity events as part of an overall image campaign. Heads of PR services willingly involve third-party PR agencies to cover charitable events (39% of cases), and actively prepare and promote such events using their departments (53% of cases).

Foreign and Russian experience of sponsorship activities. There are sponsored events (when a corporation is one of its sponsors) and named events. In the second case, brand representation increases in direct proportion to the coverage of this event in the press. For many corporations, the global nature of the associations evoked among the target segment is important. To declare the globality of a brand, corporations associate it with a truly global sponsorship object (World Cup, Olympics). Large corporations with great experience sponsorship activities: Coca-Cola, Panasonic, McDonalds, etc.

Problems of development of sponsorship and charity activities in Russia. When carrying out sponsorship activities in Russia, corporations face the following problems: the wrong choice of sponsor (an oil company, regardless of whether it sponsors football or not, more oil will not download); in Russia there are still no corporations that, in terms of their potential, could become powerful sponsors (of a separate sports team or even a separate sport); development of non-commercial sports: sports in our country for many years (with the exception of football, hockey, tennis) developed with only one goal - to win the Olympics.

There are typical threats when forming a sponsorship package that you need to be able to neutralize:

– “mass grave” (more than 10 sponsors);

– the values ​​that the brand “carries” have little in common with the values ​​of the event;

– the top manager of the sponsor’s company likes the sponsored event;

– the event may not take place due to force majeure;

– journalists do not write about event sponsors.

All of these threats can be neutralized, which will contribute to the growth of sponsorship and increase its role in creating the corporate image of the company.

When carrying out charitable activities, Russian corporations are forced to overcome many serious obstacles: the low reputation and bad image of charitable organizations; indifferent and inflexible attitude of the state towards charitable organizations; high taxes (in Russia there is no preferential taxation). For business representatives, the main sources of motivation for charity are administrative pressure from the authorities and the goodwill of top management. Another problem of Russian charity is the low activity of individuals, the reasons for this are the loss of traditions, spiritual emptiness and indifference of a significant part of the population.

Related information.

All types of responsibility are manifested not only in the internal organization of management, but also in the relationship between the organization and society, which are of great importance in the development of both. IN modern conditions Corporate social responsibility plays a decisive role. With the development of production, scientific and technological progress, and the urbanization of life, new, extremely complex problems arise and intensify: environmental, socio-economic, technical, information, urban, cultural, etc.

The future of civilization depends on a comprehensive solution to these problems. But their solution is largely determined by the activities of modern corporations, their responsibility to society and the future. This is why the issue of corporate social responsibility is becoming a central management issue today. Its solution from an economic, scientific, technical, socio-political perspective worries the minds of many representatives of politics, science, business and management.

Corporate Social Responsibility(CSR) is the implementation of the interests of a company (corporation) by ensuring the social development of its staff and the company’s active participation in the development of society.

The concept of CSR includes:

Responsibility of the organization to partners;

Social aspects of interaction with suppliers and buyers of products and services;

Corporate development - carrying out restructuring and organizational changes with the participation of representatives of top management of companies, personnel and public organizations;

Health and safety of personnel in the workplace;

Responsible employee policy, personnel development management;

Environmental responsibility, environmental policy and use of natural resources;

Interaction with local authorities, government agencies and public organizations to solve general social problems;

The organization's responsibility to society as a whole.

Corporate social responsibility, unlike legal responsibility, implies a certain level of voluntary desire to allocate financial and material resources to solve social problems on the part of the organization's management. This desire takes place in relation to what lies outside the requirements determined by law or regulatory bodies or in excess of these requirements.

The life support of society is determined in life processes by the level of consumed resources and the production of material goods. The totality of territories, natural resources, and population in their living environment constitutes the living space of society, the space of activity of organizations.

The social responsibility of corporation managers (top managers), therefore, consists in the organization and successful management of business, in the constant search for beneficial interactions with the state. The fruits of this cooperation are a balanced and dynamically developing society, in which the work of each member of society is a prerequisite for general well-being.

In Russian management there is an increasing number of participants who believe that social responsibility to their own staff and to society is not something exceptional, generated only by special circumstances, but a norm arising from the very essence of the organization’s activities. The social aspects of activity become as inseparable from it as the economic aspects.

The objects of corporate social responsibility are: ecology, demography, safety, health, education, culture, science, information, recreation (Fig. 1.1). These areas of human and social development require support from business, primarily economic support, as well as political and organizational support.

Rice. 1.1. Objects of social responsibility

To build a system of responsibility, taking into account its diversity, it is necessary to know the characteristics of responsibility in their full composition and scope.

Responsibility has the following characteristics:

1) Typological affiliation responsibility - manifests itself in a combination of different types, and not just in belonging to one of the above. The art of implementing responsibility in management processes lies in building this combination.

2) Measure responsibility - reflects the degree of censure, reward, force of punishment or approval of work results. Here it is necessary to keep in mind that responsibility in management acts not only as a deterrent or limitation factor, but also as a motivating factor. The effectiveness of these factors is determined by both the type and degree of responsibility.

3) Targeting— who is responsible, who should take it into account and how.

4) Organizational form implementation - enshrined in regulations, instructions, agreements, contracts, etc.

5) Conditional character- can operate under certain conditions established in advance.

6) Source implementation. For the internal organization of activities, this is the level of the management system, in accordance with the distribution of powers. For external relations - organizations specified in the contract or agreement, as well as government bodies regulation.

7) Temporal characteristics. There is always a time for its onset and implementation. Moreover, responsibility can change over time - weaken or worsen. This can occur when situations, conditions, needs, and organizational provisions change.