CSR analysis using an example. Experience of using CSR by Russian companies. List of used literature

Social responsibility of business, or corporate social responsibility, is the responsibility that the company leader bears for his decisions, actions and actions to the employees to whom these decisions apply.

You will learn:

Why is social responsibility of business so important?
What problems exist in Russia? social responsibility business.
What examples of Russian companies can be given on the topic of social responsibility of business?

In other words, the concept " Social responsibility» implies certain contributions that commercial organizations make in the formation of various public relations. These legal relations are always a business initiative and go beyond the statutory obligations.

Why is social responsibility of business so important?

Practice shows that a business that takes on various kinds of social obligations always shows better results in its work. By investing in the social sphere, business organizations ensure successful advancement. A good example there will be an oil-producing organization whose activities are harmful to the environment. The organization fulfills all obligations provided for by law, strictly observes the rights of workers, but at the same time does not take any measures to improve public life. Such a company will not be popular in society, which will certainly affect its development.

Various socially responsible activities aimed at maintaining the cultural life of society, educational activities, and the medical sphere create positive opinion in society, expand horizons for doing business. Such activities should be part of the company's overall strategy. One-time events for business development are ineffective. For example, credit and banking organizations prefer to invest in the development of cultural life (theatres, art galleries). These events are aimed at ensuring that the brand evokes associations with cultural values and the representative segment. Large corporations invest in large-scale environmental projects and generously invest in medicine and education. This activity is aimed at developing its own image, positioned as a fight for a healthy environment.

Sponsorship and social responsibility of business do not bring direct monetary results. Russian legislation does not provide for any tax breaks for charitable activities. Recipients of sponsorship, as a sign of gratitude, assign various honorary titles to their patrons and create memorial plaques with the names of benefactors.

Examples of Russian social business projects

Social business in Russia is at the very beginning of its journey, and not all projects are equally successful. However, in principle, they are all capable of generating income, and this gives entrepreneurs hope. Businessmen are confident that social business in Russia will develop.

Editorial staff of the magazine " Commercial Director» has prepared a review of four successful Russian startups with social responsibility. Read and get inspired.

What or who constitutes the social responsibility of a business?

Responsible business partner. A socially active and responsible organization always builds its work on the principles of honesty and openness. All contacts and economic obligations with counterparties are built in accordance with ethical standards and rules accepted in the business environment. In other words, socially responsible business is exclusively honest business, committed to sustainable development and strengthening in his field. In the case when an organization neglects fair rules of the game in the market and conducts double reporting, no social actions will improve its negative image.

Responsible employer. Corporate responsibility of business lays the foundation for the most comfortable working conditions for its employees. Such companies always unconditionally comply with labor safety standards, labor legislation and provide additional social support measures for their staff.

Responsible citizen. In a socially responsible business, as well as in socially responsible individuals, tax and accounting reporting is always transparent, and any work is carried out in strict accordance with the requirements of current legislation. But in order for a company’s activities to be considered a socially responsible business, it is necessary to have an active citizenship position, perform additional functions beyond those established by law and be responsible for the implementation of these projects.

Participant in social relations. Commercial organizations that claim to be socially responsible businesses most often carry out events aimed at preserving public well-being, such as supporting orphans, charity events for the disabled and other socially disadvantaged segments of the population.

You will be taught how to develop a socially responsible business at course ".

Expert opinion

Due to a lack of social responsibility, companies refuse lucrative contracts

Vladimir Medvedev,

General Director of Pressto Public Communications, Moscow

Probably, our company will ignore the opportunity to conclude a profitable deal for only one reason - a clear contradiction of the terms of the offer to our principles of social responsibility.

We work in the pharmaceutical industry and tell the general public about the characteristics of the products we sell. Sales medicines directly related to the life and health of our fellow citizens. In our activities, we have repeatedly encountered situations where responsibility determined our development paths. There was a case when we did not accept a proposal for cooperation from one of the manufacturers medicine. Our company conducted analytical studies and found that the pharmacological properties of the drug do not correspond to the characteristics declared by the manufacturer. We were forced to refuse to enter into an agreement so as not to misinform consumers.

We have a strict principle that we follow unconditionally. We do not cooperate with manufacturers of dietary supplements. In our country there is no strict procedure for checking the quality and safety of these drugs. The registration procedure for dietary supplements is much simpler than the procedure established for medicinal products. An unscrupulous manufacturer will always find a way to promote their product. In this regard, our company took drastic measures, despite the fact that we are confident that there are many safe, high-quality and effective dietary supplements.

What are the different levels, types and instruments of social responsibility of business?

The levels of social responsibility of business include:

Basic level of responsibility includes the organization's basic obligations, such as timely payment wages personnel, payment of taxes and fees, creation of new jobs.
Second level of responsibility includes measures to improve working conditions, allocate living space to employees, increase their level of education and qualifications, and preventive measures to improve health.
Highest level of responsibility. At this level, the organization carries out sponsorship activities.

There are two types of social responsibility of business:

Internal social responsibility of business implies comfortable and safe working conditions for employees, decent wages, additional medical insurance, ongoing employee training, and additional assistance in difficult life situations.
External social responsibility of business implies activities aimed at charity, environmental protection, work with the public and interaction with various organizations, assistance in dealing with emergency situations, etc.

The following types of socially responsible business programs are distinguished:

Conducted together with government agencies.
Joint with non-profit associations.
In cooperation with trade union organizations and other public associations.
Working with the media and public relations.
Programs created directly by the organization itself.

Motives for social responsibility of business:

increased labor efficiency of employees;
stable retention of qualified personnel in the workplace, minimizing turnover;
special advertising campaigns aimed at highlighting the organization and the product produced;
improving the image of the organization, its trademarks;
the prospect of additional information about the work of business in the media;
strengthening the company’s position and additional opportunities for promotion in the region;
preferential taxation;
participation in federal and regional investment projects.

Tools for implementing socially responsible business programs:

investing in social programs;
charity;
sponsorship;
creation of financial grants;
creation of a corporate fund.

Main tasks of social responsibility of business

Bringing the interests of certain categories of citizens and long-term public interests to a common denominator, regulating socio-political relations.
Ensuring the financial stability of citizens, creating economic motivators for participation in social production, creating equal social conditions for establishing a comfortable standard of living.
Social protection, compliance established by law socio-economic rights of the population of the state, providing assistance to socially vulnerable segments of the population.
Creation of uniform employment of the population.
Reducing the degree of criminalization among the population.
Formation socially public industries(health care, culture, education, science, housing and communal services).
Creation environmentally safe conditions for life in the country.

The main role in the social life of society is played by the state. However, the resources of the state budget are not enough to fully provide the required level of social guarantees. Additional business investments in the social sphere of society are now more relevant than ever. This is a very significant contribution to the development of public relations in the country.

Main principles of social responsibility of business

Active participation of business in social and public life in the role of a direct member of social legal relations in order to improve the quality of life of society.
Protecting the environment and improving environmental performance characteristics.
Promoting the experience gained in socially responsible business locally and throughout the state.
The dominant role of workers in the productive activities of a business.
Executing the Basics corporate ethics, based on primacy, motivation, respect and concern for the prospects of well-being.
Providing assistance in the implementation of social projects of the state.
Increasing competitive advantage and business profitability to increase investment in the social sphere of society.
Availability for partnerships to improve the well-being of society.
Implementation of corporate social responsibility rules in all organizations, taking into account a combination of positive global experience and stable traditions of companies.
Application of fundamental norms of corporate social responsibility as the foundation for doing business in an enterprise.

Concept of social responsibility of business: 3 types

In modern market conditions and unstable external factors participants in business processes were forced to formulate new rules in relationships with customers. Three basic concepts of social responsibility of business follow from this:

1) Corporate altruism. In accordance with this concept, companies become significant subjects of public life. In their work, these corporations play a significant role not only in their market segment, but also in public life as a whole. This suggests that companies bear equal responsibility for the well-being of the nation along with the state.

2) Reasonable egoism. According to this concept, corporations are primarily concerned with obtaining personal benefits. There are no forms of business that can directly influence the legislative branch in order to improve the welfare of society. However, transparent and open business, timely and full payment of taxes, and attentive attitude towards your employees are indirect assistance to the state in its work to provide social support to the population.

3) Corporate egoism. Any concept will always have both supporters and opponents. If corporate altruism and reasonable egoism are aimed at fulfilling the principles of social responsibility of business by corporations, then the concept of corporate egoism is the opposite part of business strategy.

International models of social responsibility of business

The issue of social responsibility of business has a national level. Its global relevance was highlighted by former UN Secretary General Kofi Annan in his report “Developing guidelines on the role and social responsibility of the private sector.” The report emphasizes that a prerequisite for positive corporate communication is the creation by the corporation of its own decree on corporate social responsibility.

Each state uses different models of socially responsible business. Democratic states with a stable civil society consider socially responsible business to be a natural form of business. Stable practices of socially responsible business exist in the UK, Germany, USA, and Scandinavian countries. Currently, the following models have emerged: Anglo-American, European, mixed and “business is responsible for everything.”

Anglo-American model. Socially responsible business is responsible for creating a sufficient number of jobs and good conditions labor. In addition, the business must provide the utmost efficient use created jobs using various remuneration systems, as well as full and timely payment of taxes. This model is based on the principles of freedom and democracy, therefore most areas of public relations are self-governing. For example, labor relations are regulated by a bilateral agreement concluded between the employee and the employer, medical services are provided in accordance with the terms of voluntary health insurance.

At the same time, in the United States of America, various methods have been developed for business participation in the social life of citizens on the basis of membership in corporate foundations, whose activities are aimed at working with social problems (financing vocational training, pensions and employee insurance). Active social work of companies is encouraged by various tax breaks established by law.

European model. Social protection and security are taken over by the state, but the company has serious tax obligations. By replenishing the treasury with high tax revenues, the state fulfills its social obligations. In states Western Europe a variety of financial social support systems operate, but not all countries are able to provide social assistance in such large-scale volumes as in the Scandinavian countries (Denmark, Sweden, Finland, Norway). This model is called the Scandinavian model of the welfare state, or Scandinavian model socially responsible business.

In the Scandinavian models, the state and business work in tandem, with the business developing successfully, paying high taxes to the state treasury, and state institutions, in turn, distribute these payments extremely efficiently, in particular, for social support of the population. The main function of government is to create the necessary conditions for collecting the required amounts of tax payments. This is followed by the effective distribution of the received budget and financing of the most promising and successful sectors of the economy, which will ensure the successful development and growth of production in related sectors of the economy by creating jobs, increasing wages and developing social relations.

Scandinavian models differ in that the state occupies a dominant position in relation to the market and civil society. The level of employment of the population depends on government policy. It is state institutions that ensure equality between different groups and segments of the population. The state is aimed at ensuring civil rights in the social sphere. A high level of government guarantees, in particular, financial support for socially vulnerable segments of the population, ensure normal living conditions. The Scandinavian model has both positive and negative sides. A positive point is the fact that due to high tax payments, there is practically no need for social charitable payments from business structures. The negative point is that high tax rates provoke the relocation of business to other states with a more lenient tax system.

Tax breaks: an indulgence for business or just a myth?

The difference between the American model and the European one is that in Europe the state sets the rules and monitors their implementation, while in American society such state behavior is considered a restriction of the rights and freedoms of business. The goal of American corporate social responsibility is profitability and responsibility to shareholders. In Europe, the social responsibility of business is supplemented by responsibility to employees and the public. In Europe, unlike the United States of America, charitable activities are not widespread due to high tax payments.

The expansion and promotion of large businesses, which is currently relevant, entails corporate social responsibility. Big business focuses on the following areas social work: state economy, employment, environmental protection. Businesses are responsible for the quality of working conditions for their employees, for the size and timing of payment of wages, for the timely and full payment of dividends to their shareholders, for the production of quality goods, high level quality of services provided, protection of the environment, ensuring employment in the region, implementation of social public initiatives. Regional social issues are resolved jointly with local authorities through competitive grants.

Corporate responsibility of organizations is most often regulated at the legislative level. In most European countries, activities aimed at environmental protection, pension provision for citizens, and compulsory health insurance are regulated by federal legislation.

Common in some countries “business is responsible for everything” model. This model of responsibility is partially used in Japan and South Korea. In these states, businesses bear the burden of providing housing for workers and their families. Training of workers is also the responsibility of employers. Some elements of this responsibility model were applied in the Soviet Union. For example, city-forming enterprises provided employment, carried out social programs, and fully maintained social infrastructure (pioneer camps, clinics, kindergartens, sanatoriums, vocational schools).

Currently, the main international standard defining the relationship between business and society is ISO 26000:2010 “Guidelines for social responsibility”. Based on this standard, social responsibility should be introduced into the work of enterprises.

International standards establish that rules of corporate conduct, drawn up in the form of codes of conduct and business etiquette, as well as social reporting.

Problems of social responsibility of business in Russia

In Western countries, social responsibility of business, as an institution of public relations, has existed for several decades. In our country, the culture of social responsibility of business is just beginning to develop. Organizations that care about their image and development prospects are following the example of successful international companies, adjusting their work in the direction of social responsibility and are already publishing reports on the work done, which in the future should lead to the development of legislation in this direction.

The most popular vectors for promoting social reports in Russian Federation are:

Leading positions of large organizations in creating and publishing open reporting.
Gradual progress from free reporting to systematized reports, including in accordance with international standards.
Changing environmental reports to comprehensive reporting in the field of sustainable development.

Analyzing Russian practice, it can be determined that predominantly large corporations show great interest in introducing social responsibility into their business, as well as in preparing formal non-financial reporting that complies with international standards. Such companies, in addition to sufficient financing, have an interest in creating an image of socially responsible organizations in the face of Western buyers, counterparties and investors.

If you look at the overall picture, you can see that sponsorship and charitable activities, as a way of running a socially responsible business, are quite widespread in the business environment of all regions of our country. However, only half of these entrepreneurs agree to open this information to the general public. It follows from this that Russian business has a positive attitude towards the practice of applying social responsibility in its activities. At the same time, entrepreneurship is not allowed to reach the level of compliance with international standards due to the poorly developed economic situation in the business environment, the lack of legislative rules and opportunities for the development of social responsibility of business.

The main directions for introducing social responsibility of business in Russia, which need to be focused on in order to get closer to world standards, can be formulated as follows:

From the state side:

creating comfortable working conditions is not commercial organizations in a social environment;
allowing the media to freely cover social work and the responsibility of Russian entrepreneurship;
formation legislative framework in the field of social responsibility of business, as well as in the field of business itself, ensuring favorable conditions for development;
introduction of motivational factors and a reward system for running a socially responsible business, in particular, through the use of tools such as preferential taxation, subsidies, etc.;
stimulation of implementation and adaptation to Russian market international practices in the field of social responsibility of business and social reporting.

From organizations:

guarantees of quality, environmental safety of goods and production facilities;
open and active interaction with all participants in business processes;
extreme openness and transparency in its activities, generation and publication of detailed corporate reports;
application of international and local experience in the field of socially responsible business, as well as progressive development and non-financial reporting in the work of the entire organization;
providing company employees with decent working conditions, creating additional jobs;
promoting charitable and social work to the best of the business's ability.

The successful implementation of the above areas will help local businesses create their own practice of social responsibility in the state, as well as create a positive image.

Socially responsible business: how to increase your visibility in the market

Charity as a form of social responsibility of business

Despite all the difficulties of running a socially responsible business in our state, charitable activities are successfully carried out. The definition of charitable activity in the public consciousness has a very broad meaning. The definition of charity includes moral actions, personal qualities of the benefactor, relationships between people, social responsible work in society and so on.

Charitable events are one of the forms of public charity. These include moral behavior that is performed consciously and has a moral motive for the benefit of social ideals, the interests of an individual citizen or society as a whole. Events carried out for the purpose of charity imply good deeds, which are the most common measure of moral behavior. If we analyze the definition of charity as a form of manifestation of good relations in society, it becomes clear that it is directly related to the concepts of life meaning and immortal existence. To confirm this, we can cite the example of famous philanthropists who created theaters, galleries, and museums at their own expense. Their creations cemented the memory of their creators for many years. Such famous Russian philanthropists as Pavel Tretyakov, Savva Morozov, Savva Mamontov are immortalized in our minds and evoke a genuine feeling of gratitude for their creations. The images of these philanthropists are benchmarks for Russian philanthropy, including the social responsibility of business.

The creative function in the social responsibility of business is the most important in determining charitable activities. When we talk about this function, we mean the creation at the expense of philanthropists, patrons and sponsors various institutions culture, art, healthcare, education.

The second important function of charity is material. Thanks to it, the spiritual and cultural life of society is built, works and develops in those places where due efforts were not made by the state for its functioning due to insufficient or complete lack of funding.

Modern society attaches increasing value to a person’s spiritual life. There is an understanding that public economic development cannot be based solely on material values, since this model will ultimately destroy itself. Currently, the tendency to achieve a compromise between materialism and spirituality of human existence, both in the social and individual aspects, is gaining increasing relevance.

In search of an answer to the question of what drives entrepreneurs who run socially responsible businesses and sacrifice their own earnings, first of all, let’s look into history, which is decisive for our understanding of the world. Speaking about our state, it is worth noting the tendency of modern entrepreneurship to imitate pre-revolutionary merchants.

One of the important reasons why wealthy merchants donated their earnings to a variety of causes was a sense of guilt and responsibility to society. The era of that time was characterized by a low level of farm productivity. This is because all activities were aimed solely at survival and maintaining the current state. Merchant wealth was treated as symbolic, a kind of distinctive feature a power class that is owned by capture and distribution, but not by production. A high level of financial condition was regarded as compensation for the efforts made to implement state powers. And from this position, the high level of earnings of other social classes was considered absolutely undeserved, at least from a moral point of view. This attitude was especially acute towards trading activities, the income from which was regarded as undeserved and easily obtained, compared to other sources of income.

It turned out that the merchants received money just like that - they do not perform any physical actions (they do not work in the fields, they do not raise livestock, public service do not carry). This situation in society evoked a sense of responsibility and moral duty, the fulfillment of which justifies engaging in trade and frees the merchants from the feeling of guilt before the nobility and the poor for “undeserved” financial well-being. Feeling their responsibility to society, Russian philanthropy actively invested its funds in the construction and maintenance of churches, monasteries, and charitable institutions. The goal of charitable activities was liberation from guilt and responsibility to society, the state and God for the desire for material wealth. Many philanthropists of that time were deeply religious people, so they directed their donations to goals beneficial to everyone and at the same time made an atoning sacrifice to God in the name of saving their own souls. In this state of affairs, it turns out that wealth is God’s gift to the patron himself, for the use and disposal of which he is responsible before God himself. For our contemporaries, this is also a worthy example of socially responsible business.

Historically accumulated traditions cannot simply sink into oblivion, disappearing from our memory without a trace. In view of this, it is widely believed that modern philanthropists (managers of large companies or individual entrepreneurs) to a certain extent also focus on such motives. In the present reality, life values have changed greatly, relationships in society, everyone’s personal worldview are significantly different from the mores of the 19th century. But such a phenomenon as mentality should not be overlooked, since it is precisely this that is the “determinant” of people’s behavior in specific situations. Therefore, the motives driving pre-revolutionary entrepreneurs are, with a high degree of probability, even if not the main ones, important characteristics behavior of modern business leaders, despite the fact that their interests, life values, priorities and the very understanding of charity and responsibility have undergone great changes.

In addition to the above motives, modern charity, as a way of conducting socially responsible business, is a way to cement your good name in history and in people’s memory. Motivation is increasingly becoming secular in nature, without losing its moral component. Any businessman is aware that he will not take his acquired fortune with him to the grave, and charitable work enhances his image now and for many years to come, and, most likely, his name will go down in history. In addition, he acquires a completely different status in society and gains recognition among all segments of the population.

Today, the development of such a social phenomenon as charity is not taking place in the most positive conditions for this. On the one hand, the influence of the heritage of the Soviet past, in which charity was regarded as a pitiful handout from a rich man to a poor man or his worker, is significant. After the era of socialism, Russians no longer share the concept of social well-being as a benefit for the individual. In view of this, the goals of charitable actions and charity itself as a social phenomenon differ from what it was before.

Modern market conditions determine a new vector for the development of charity. The current situation in business is characterized by competition and the desire for power, so the motives for charity and business responsibility are not only moral in nature, but also carry the idea of benefit for the benefactor. Charity events always help advertising promotion, create a positive image, a good name, and this is a very important point for a business aimed at the mass consumer. As a rule, a charity event is regarded as a solemn event with a positive moral meaning. Socially responsible businessmen who are actively involved in charity are valued by society as virtues that deserve special trust. Thus, a good reputation is formed, therefore, the demand for goods increases and profits grow.

The second point is that charity and interaction with non-profit organizations are an additional positive determinant when interacting with government and financial authorities. This can help you obtain a profitable government order or apply for a soft loan for the development of a socially responsible business.

The third point of charity is strengthening reputation in partnerships. When assessing the prospect of cooperation, partners will see that the company provides sponsorship therefore, she is responsible for her business, sustainable in her financial situation, cares not only about his own benefit, but also about the well-being of society, his city.

Fourthly, charity can assist in attracting new clients (organizations) as a result of acquaintances during joint charitable activities.

IN modern Russia traditions of patronage support new ones non-profit organizations created by businesses to conduct charitable activities and support national culture and art. But at the moment, very few such charitable foundations, associations and unions have been created, and they are not enough to raise the cultural life of society to a decent level. All current charity events, despite their pomp, which claim to be on a federal scale, are very local in nature and are available only to a select circle of people.

Modern charity needs transformation to reach a new level that corresponds to current conditions. Forms of charitable activity currently do not have stability, logic, or their own place in modern cultural life. The public of modern Russia calls on socially responsible businesses to focus their work on the Mamontovs and Tretyakovs, while having little hope that charity will acquire its true moral component in place of personal interest.

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Enterprises committed to conducting socially responsible business, who actually want to engage in charitable activities, have a large number of difficulties.

Modern society is distrustful of selfless moral actions, especially on the part of entrepreneurship - society does not believe in the responsibility of business. In any action, someone tries to find hidden subtext or personal gain. The reason for this phenomenon is considered to be an unstable economic situation in which few people are able to give away part of their wealth. And distrust of rich people is a feature of our mentality.

Thus, the main difficulty for entrepreneurs who are determined to engage in charity is the unstable economy. A business carries great risks of incurring losses at any time in one aspect or another of its activities, which will lead to unplanned expenses and investments. For such a case, the organization’s budget should always have a reserve fund.

Another very serious obstacle for companies committed to conducting socially responsible business is the imperfection of legislation. There is a very high probability that a much larger organization would be involved in charity if it was established at the legislative level that funds allocated for charity are not included in the costs of the enterprise and are not included in the tax base. Law “On Charitable Activities and charitable organizations", adopted back in 1995, established tax benefit in the amount of 3% of profits directed to charitable purposes. But this measure does not work due to high tax rates. At the moment, at the legislative level there are not only no real incentives for charitable activities, but also serious obstacles. Legislation established a tax on property donations, so even when donating, say, computers to a children's organization, the charitable company must pay taxes.

Another negative aspect is the distrust in non-profit public organizations that exists in society. Many fraudulent organizations from the times of perestroika still remain in the memory of citizens. Nowadays, the trend of targeted charity is clearly visible, as donors want to be sure that their funds will definitely reach their recipients.

A significant role in deciding to conduct charitable work is played by the recommendations of relatives and friends, as well as information coming directly from the associations of entrepreneurs themselves. Currently, very few organizations have established ongoing cooperation with the institutions to which donations are sent, as a rule, we're talking about about guardianship institutions.

Often, instead of monetary donations, organizations purchase certain goods and send them to charity, again, with the goal of real help. A socially responsible business wants to ensure that cash will be used according to intended purpose. In return for direct financial assistance, many enterprises provide their services free of charge, carry out repair work, supply their goods, for example, furniture for educational institutions, provide advertising services, and carry out landscaping and landscaping of the city.

It is absolutely clear that current realities are not at all conducive to the development of charitable activities and socially responsible business in general. Therefore, sponsorship work, as a rule, is determined by rational reasons, in particular, the desire to direct sponsorship assistance, bypassing government agencies, directly into some non-profit, publicly useful or socially significant area. The motives for such activities can be very different. For example, PR promotion, personal interest of the manager, reduction of the tax base, development and promotion of scientific and innovative projects, education and training of highly specialized specialists. Perhaps such social work will fulfill a moral duty to society, but this will not be the main goal for business. Fulfilling the responsibility of business to society now comes down to creating jobs, ensuring normal working conditions, providing decent wages and paying all taxes and other payments in full, including providing pension guarantees to its employees. Sponsorship work requires a structured plan with justification of the goals and methods of its implementation, clear planning of expenses, and subsequently reports, including financial ones. In a certain sense, these are investments with a deliberately planned benefit or with a very risky result. Therefore, although such sponsorship work is social in nature, it is the result of an entrepreneurial strategy for the development of the organization.

Despite all the negative aspects of the development of charitable activities in our country, due to the peculiarities of the mentality of Russian business, the desire to help those in need and take responsibility for their work remains and is quite worthily realized.

At the same time, charitable activities have great weight in public relations. The social responsibility of business in the form of charitable activities directly relates to such philosophical concepts as “good”, “evil”, “justice”. Charity is a kind of neutralizer in a conflict of interests between opposing social strata of the population. Thanks to charitable work in society, the confrontation between the poor and the rich, socially vulnerable and wealthy citizens, donors and recipients is to some extent smoothed out.

Contradictions between opposing sides are neutralized through charitable assistance to those in need. In form and content, this is an extremely delicate way of reconciling opposing interests. Selflessness and one's own initiative when giving a donation replaces social hostility with a feeling of gratitude and solidarity towards donors, and develops tolerance in society.

Examples of social responsibility of business. Rating of Russian companies for 2015

In June 2015, the Agency for Political and Economic Communications published a publication with a rating of Russian enterprises assessing the level of social responsibility of business in Russia. The Gazprom corporation took the leading position. This organization carries out global social project throughout the country - gasification of Russian regions. Thanks to these activities, the company year after year occupies a leading position in the ranking of socially responsible enterprises. In 2015, the company allocated 27.6 billion rubles for the implementation of its project.

Second in the ranking is LUKOIL, another Russian representative. oil and gas industry. This industry giant is implementing several socially responsible projects in the regions: in the Novgorod region they are financing social facilities, socio-economic cooperation is underway with the government of the Krasnoyarsk Territory. In addition, investment injections in the amount of 400 billion rubles are planned in industrial production Republic of Komi.

Such leaders of social work as Aeroflot and Russian Railways fell slightly in their indicators. The companies took third and fourth place in the ranking, respectively.

The top 10 ranking of socially responsible businesses also included two more representatives of the oil and gas sector. This is the Transneft company, which, as part of its social work, sponsored a project to green the city of Omsk, and Surgutneftegaz, which is also an active participant in social work in the country.

The top ten leaders of socially responsible businesses included large state corporations Rosatom, Rostec, metallurgical giant Severstal, and VTB Bank. The Rosatom company has long-term and promising plans for the formation of priority development territories. The implementation of the project will entail investment injections and will significantly help in the work on import substitution. VTB Bank, despite the crisis, also has grandiose projects, in particular, financing Agriculture in Buryatia and the construction of a bridge across the Lena River.

Seven representatives of the oil and gas industry made it into the second ten. These are, in particular, the companies Rosneft (13th position), NovaTEK (14th position), Russneft (15th position). Tatneft (22nd place) and Slavneft (23rd place) are approaching the leading positions. The Rosneft and Slavneft companies are actively working with the government of the Khanty-Mansiysk Autonomous Okrug and investing in projects in this region. The Rosneft company is engaged in improvement in the region, and the Slavneft enterprise is focusing its investments in Megion, since this is the place where the main oil and gas production of the company operates. The funds will be used to improve the material and technical base of social institutions, as well as to support public organizations, including on financial support children's leisure and charity projects.

The second economic sector that occupies a worthy position in the rating of social responsibility of business is metallurgy. The corporations in this sector are always strong in their social work. In the ranking are Norilsk Nickel (11th position), Magnitogorsk Iron and Steel Works (12th position), Evraz Group (17th position), United Metallurgical Company (19th position). The Norilsk Nickel company places emphasis on human capital, Magnitogorsk Iron and Steel Works directs its funds to healthcare and medicine, the United Metallurgical Company supports a large-scale project to create a Social Council of Workers and Managers, whose competence will include issues of identifying and resolving social and labor problems, issues of safety and security of working conditions, implementation of various social projects for workers. Metalloinvest (21st position) and Novolipetsk Iron and Steel Works (29th position) are catching up with the industry leaders in the ranking.

The FGC UES company is another worthy representative of the energy sector of the economy, which took 16th position. Hydrogenerating organization RusHydro occupies 28th position in the ranking. Under the auspices of energy organizations in the Primorsky region, more than 50 events have been created for the social and professional adaptation of orphans.

Recently, the machine-building organization Uralvagonzavod (18th position) and the leader of the diamond industry Alrosa (20th position) have lost ground, but remain quite high in the ranking. Uralvagonzavod finances summer recreation and health improvement for its employees and their children.

The banking sector was less successful in the ranking of companies in terms of social responsibility of business. At the same time, Gazprombank took 24th position in the rating, and Sberbank of Russia took 27th position. As part of its work on social responsibility, Sberbank of Russia is now among the strategic partners of St. Petersburg, and therefore the bank will finance large-scale projects in the city.

For the first time, the air carrier Transaero, which ceased operations last year, rose quite high (25th position). High positions of business responsibility for its previous indicators were taken by the National Computer Corporation - 26th position, as well as the 30th position by the rail freight operator First Freight Company.

The Transaero company held a social campaign for Victory Day, during which approximately three thousand people resorted to its services. The Chelyabinsk division of the First Freight Company carried out rapid transportation of pipes in the direction of the Southern Corridor (an important social project created to supply additional volumes of natural gas to southern and central Russia).

Where to start developing social responsibility in your company

Step 1: Realize that financial success cannot be the sole goal of a business.

Entrepreneurs are roughly divided into two categories. The first ones create a business solely for financial gain, without thinking about the responsibility of their business. Their business, as a rule, is very risky, aimed at quick and high profits, without any moral component, and is often corrupt and even criminal in nature.

The second group of businessmen are people committed to their dreams and higher goals, who are responsible for their every action. In the first stages of developing their business, they simply do what they love, without thinking about it at all. financial side question. Their business responsibility is a “side effect”, it gives great results in the development of the project, and therefore brings high profitability. Examples of such corporations include Ford, McDonald's, IBM, Adobe, Microsoft, Disney, Apple, Google.

The name Henry Ford is the personification of the American dream. This legendary man not only created a national corporation, he is the creator of the middle class in American society. Google has created a new attitude for all of humanity towards information. Now, on any continent, searching for information on the Internet is synonymous with “Google.”

As a result of the implementation of social business projects of the second group, global changes occur in the lives of both individuals and the life of the entire society. The distinctive qualities of the first and second types of business are succinctly reflected in a quote from Steve Jobs. Once in the 80s of the last century, inviting Apple company very successful marketer John Sculley from PepsiCo, Jobs said: “Do you want to sell sugar water for the rest of your life or get a chance to change the world?” This phrase characterizes the true, including social, goals of business and responsibility to society.

Step 2: Create new opportunities for the people around you.

How might the failure of your business affect the lives of individuals and society as a whole? What do they have to lose? Who will feel this loss? Creating new opportunities and prospects for people and society is not only the prerogative of the largest corporations. A very simple example: in a small town, an individual entrepreneur rents the only beach. At the same time, he does absolutely nothing to improve it, and for residents, except for paid entrance, nothing new has appeared there. Many simply refuse to visit it and look for free vacation spots for themselves. Or another example - an entrepreneur organizes a private kindergarten, while creating all the necessary conditions for children to stay. There is no limit to the gratitude of parents, since for a reasonable price they can send their child to kindergarten without waiting for the end of the queue at the municipal kindergarten.

Let us assume that both entrepreneurs conduct their activities in full compliance with the law, pay taxes and receive their profits, but the differences in the eyes of society between them are colossal. The first business refuses to be responsible to society and has seriously limited the opportunities of city residents; the second, on the contrary, has created new prospects for young families, and there are a large number of taxpayers in this age category, which means a benefit not only to society, but also to the state budget.

Step 3: Create an environment in which people can realize their creative and intellectual potential.

Every head of an organization who wants to run a socially responsible business can rightfully be proud that his brainchild provides opportunities for self-realization for employees. Socially responsible organizations often employ very talented people. This is a category of employees with high potential, and they are patriotic citizens who want to benefit their state and serve their homeland. Modern people spend most of their time at their workplaces, so this stay should at least not be a burden; work should not be a hated source of livelihood. A person for whom all the necessary comfortable conditions have been created has a completely different attitude towards work. He likes what he does, and he clearly understands the specific benefits he brings not only to his employer, but also to society and his state. Of course, you rarely see true commitment from employees, but the manager has a lot of tools in his hands to improve this indicator.

Staff loyalty: how to teach employees to trust the company

Expert opinion

How to understand which projects are worth supporting

Alexander Arkhipov,

Lecturer at IBDA RANEPA under the President of the Russian Federation

Social needs determine the vector of the company's development. There are very interesting example, how one city-forming company in a small city with no more than 30,000 people spent huge resources for its budget on the implementation of a modern city improvement project. The project consisted of contemporary artists making various installations and painting the walls. The city population, and mainly the company’s personnel, reacted ambiguously. According to residents, it would be better to use the money to develop children’s playgrounds and city recreation areas. The company has made great efforts to change the perception of the work done, but it has not abandoned this direction. This is an example of the fact that it is not always worth following the public's lead.

Another significant example of business responsibility. After the 2013 flood in Far East, a request for assistance was sent to a baby food company. The company, in return for providing the mixture for baby food(of which she was not 100% sure of the quality), sent other products. Society reacted very negatively.

Now many projects have been created with quick returns, for example, urgent donations to a specific patient. In the 90s, food packages for low-income people were popular. There is also such a thing as responsible marketing. An example is when for every product sold, 1 ruble is donated to charity. Of course, this is not a charitable activity for a specific organization, but it is a positive direction for business that brings good benefits to society.

Information about the expert and company

Alexander Arkhipov, Lecturer at IBDA RANEPA under the President of the Russian Federation. Education: High Impact Leadership Program, INSEAD; MSc, Creative Industries and Economics, King's College London; Bachelor, Management, Graduate School of Management, St. Petersburg State University. Participation in professional organizations: Member of the Board of Directors charitable foundation“The Road Together” (“United Way”); Member of the Social Policy Council of the Moscow International Business Association.

Pressto Public Communications. Field of activity: public relations. Form of organization: CJSC. Location: Moscow. Number of employees: 30. Main clients: Microgen, Egis, GSK, Roche.

That's all today large quantity enterprises, organizations, scientists, practitioners and simply curious people are interested in issues of corporate social responsibility (CSR), or, as it is otherwise called, corporate responsibility, taking into account corporate ethics, corporate citizenship, sustainable development, responsible business, etc.

What is CSR and what is its essence?

Let's try to figure it out.

CSR is, firstly, the fulfillment by organizations of social obligations prescribed by law and the willingness to strictly bear the corresponding mandatory expenses.

Secondly, CSR is the willingness to voluntarily incur optional expenses for social needs in excess of the limits established by tax, labor, environmental and other legislation, based not on the requirements of the law, but on moral and ethical grounds.

In general, CSR involves:

production in sufficient quantities of products and services, the quality of which meets all mandatory standards, while complying with all legal requirements for doing business;
respect for workers' right to safe work under certain social guarantees, including the creation of new jobs;
assistance in improving the qualifications and skills of personnel;
environmental protection and saving of irreplaceable resources;
protection of cultural heritage;
support for the efforts of the authorities in the development of the territory where the organization is located, assistance to local social institutions;
assistance to low-income families, disabled people, orphans and lonely elderly people;
compliance with generally accepted legal and ethical business standards.

Today there are many definitions of the concept of “social responsibility of business” and “corporate social responsibility”:

Social responsibility of the company- maximum use of the company's advantages and minimization of disadvantages that affect both business participants and society as a whole.

Social responsibility differs from legal responsibility and is considered as a voluntary response of an organization to the social problems of its employees, residents of the city, region, country, and world.

Social responsibility means the ability of an organization or enterprise to assess the consequences of its activities for the sustainable social development of society. Social responsibility is a broad concept that also covers issues such as ecology, social justice, and equality. Organizations are required to be responsible in three areas - finances, the impact of their activities on society and the environment, and environmental impact. This applies not only to business, but also to government, public and voluntary organizations.

Social responsibility of business- the concept according to which business, in addition to complying with laws and producing a quality product/service, voluntarily assumes additional obligations to society.

Social responsibility is basically a philosophy or image of the relationship between business circles and society, and for their implementation and sustainability over a long period of time, these relationships require leadership.

Social responsibility of business:

1) a set of policies and actions that are linked to key stakeholders, values and the rule of law, and respect people, communities and the environment;

2) business focus on sustainable development.

Corporate social responsibility is a tool with which it is possible to influence society, ensuring sustainable development.

Corporate social responsibility of business- is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activities of the company and going beyond the minimum required by law.

Corporate Social Responsibility is a serious attempt to resolve social problems caused in whole or in part by the actions of a corporation.

Corporate social responsibility refers to the specific obligations of a company and the resulting actions of business organizations towards their communities in need, identified and located outside the main operating environment of the business.

Social responsibility- the commitment of a company to pursue long-term socially beneficial goals, accepted by it beyond what is required of it in accordance with law and economic conditions.

The most complete definition seems to be given by Rostislav Kurinko, President of the Center for Interaction between Business and Society, in which he succinctly and comprehensively reveals the essence of the concept of corporate social responsibility: “Corporate social responsibility is a regularly reviewed and dynamically changing set of obligations that meets the specifics and level of development of the company, voluntarily and consensually developed with the participation of key stakeholders, accepted by the company’s management, with special consideration of the opinions of staff and shareholders, carried out mainly at the expense of the company’s funds and aimed at the implementation of significant internal and external social programs, the results of which contribute to the development of the company (increased production volumes, improved quality of products and services, etc.), improved reputation and image, the establishment of corporate identity, the development of corporate brands, as well as the expansion of constructive partnerships with the government, business partners, local communities and civil organizations" .

To summarize, it should be said that corporate social responsibility is not just a company’s responsibility to people, organizations it encounters in the course of its activities, to society as a whole, it is not just a set of principles in accordance with which a company builds its business processes, and the philosophy of organization of entrepreneurial and social activities, which are followed by companies that care about their development, ensuring a decent standard of living for people, the development of society as a whole and preserving the environment for future generations.

Shpotov B. Business ethics and management: modern approaches/ B. Shpotov // Problems of management theory and practice. - 2002. - No. 1.
Social management: dictionary. M., 1986. P. 367.
Figlin L. Model of quality management of the social responsibility of an organization / L. Figlin // Problems of theory and practice of management. - 2003. - No. 2.
Social dimension in business. International forum of business leaders under the auspices of the Prince of Wales. M.: NP Social Investments, Publishing house. house "Red Square", 2001. - P. 25.

Palazzi M. Corporate social responsibility and business success. / M. Palazzi, J. Statcher. - 1997. - P. 17.

World Bank Research Institute (Djordjija Petkoski, Saskia Kersemaekers, Alisa Valderania. Corporate Social Responsibility and Sustainable Competitiveness // worldbank.com)
Gordon H. Fitch. Corporate responsibility to society. Corporate social report. Recommendations of the Association of Managers / Gordon H. Fitch. // www. amr. ru
Kitchin T. Corporate social responsibility: brand in focus / T. Kitchin. // Management today. - 2003. - No. 5. - P. 24.

European Commission. Corporate responsibility to society. Corporate social report. Recommendations of the Association of Managers // www.amr.ru
Social responsibility of business: current agenda / sub. ed. S.E. Litovchenko, M.I. Korsakov. M.: Association of Managers, 2003. - P.15

Stephen P. Management. / P. Stephen, M. Coulter // 6th edition: trans. from English M.: Publishing house. house "William", 2004. - pp. 192-195.
Mastering CSR: simply about the complex / Rostislav Kurinko - K.: Publishing house "Raduga Magazine", 2011. - 204 p.

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

Corporate social responsibility on the example of the organization OJSC VTB Bank

Student: Malkevich Inna Igorevna

Specialty: Management

Group: 1-12-Ms-112

Teacher: Shagalov I.L.

Kirov, 2014

Introduction

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

Corporate Social Responsibility (CSR, also called corporate responsibility, responsible business and corporate social opportunities) - This concept, according to which organizations take into account the interests of society, holding themselves responsible for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders public spheres. 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 replace the government's role as the controller of powerful multinational corporations.

1. Preamble of events

OJSC VTB Bank (hereinafter referred to as the “Bank”) is a systemically important credit institution, one of the leaders in the national banking sector. The bank provides financial services of an international level, has subsidiaries in various countries and provides professional services in all territories of its business presence.

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

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

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

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

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

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

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

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

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

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

Internal environment of the Bank - the totality of all processes occurring in the Bank’s team, as well as processes, goals, and objectives of the Bank in accordance with the Bank’s strategy. This environment of the Bank is characterized by the presence of integrity and a single purpose for all its parts in accordance with the general values and identity of the Bank.

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

General values of the Bank - existing moral values that are the absolute standard for the organization’s employees. In the course of its work, the Bank strives to maintain customer trust, ensure open and transparent business conduct, provide a universal set of proposed solutions, and consistently support and develop a unique, strong team of professionals.

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

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

The policy of JSC VTB Bank in the field of CSR (hereinafter referred to as the “Policy”) is the basic document defining the principles and directions of the Bank’s activities in the field of CSR. The development and implementation of the Policy meets the goals of increasing the transparency of business processes and the efficiency of interaction with the main stakeholders of the Bank, strengthening the reputation and image of the Bank, increasing investment attractiveness and the quality of business management.

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

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

· Ensuring consistency of the Bank's CSR activities with strategic goals and objectives;

· Promotion of CSR as a philosophy of interaction between the Bank and stakeholders;

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

· Consistent integration of taking into account risks associated with the social and economic performance of stakeholders in the investment decision-making process;

· Strengthening and maintaining a leadership position in the field of CSR and promoting CSR practices among subsidiaries in the countries where the bank operates;

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

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

2. Basic principles of CSR

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

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

· Providing quality services based on the high professionalism of the Bank’s team;

· Respect for the value and dignity of the individual;

· Honesty and mutual respect in relations with stakeholders;

Fairness in acceptance management decisions;

· Legality of the actions taken and responsibility for their consequences;

· Business profitability;

· Health protection of Bank employees;

· Openness to relationships with stakeholders.

3. Interaction with stakeholders

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

2) The main groups of stakeholders of the Bank are:

· Shareholders and investors;

· Clients;

· Employees;

· Business partners;

· Population in the territories where the Bank operates;

· Authorities and regulators;

· Society as a whole;

· Environment.

3) The Bank interacts with interested parties in accordance with the principles and standards set out in clause 4.1, and also proceeds from the following general principles:

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

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

· Cooperation. The Bank strives to increase the efficiency of its management system by cooperating with departments, reducing decision-making time between the parent organization and branches, providing staff with a full range of resources and capabilities for effective work and coordination of business processes.

4. Approach to CSR management

The Bank carries out systematic CSR management in five areas:

· Internal environment of the Bank,

· Market environment of the Bank's presence areas,

· Social environment of the territories where the Bank operates;

· (Economic) social ecology;

· corporate behavior management is located at the intersection of these four areas and is included in the basic area of the Bank’s activities.

5. Corporate behavior management

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

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

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

The Bank strictly follows the law and takes into account the recommendations of regulatory authorities in the territories where it operates. The Bank promptly and fully fulfills its obligations to pay taxes and other obligatory payments.

6. Managing the impact on the internal environment

The Bank's priorities in managing its impact on the internal environment are increasing employee motivation, protecting their health and increasing labor efficiency.

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

2) When hiring and promoting, the Bank takes into account professional quality candidates.

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

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

5) The bank develops its corporate culture based on the values it professes, it strives to unite the team to achieve strategic goals - diagnosing and improving key business processes, creating the best expert teams on the market in the Bank’s highest priority industries and segments.

6) The Bank promotes a healthy lifestyle among employees and conducts safety training to reduce risk occupational diseases and workplace injuries.

7. Managing influence on the market environment

The Bank's priorities in managing its impact on the market environment are to satisfy customer needs and increase their loyalty, as well as build sustainable mutually beneficial relationships with stakeholders.

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

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

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

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

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

6) The Bank offers clients a range of services focused on their current and future needs, while providing an individual approach to the client. Customer feedback is used to improve customer service and develop new products.

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

8) The Bank guarantees the confidentiality of information received from clients, except for cases provided for by law.

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

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

8. Managing the impact on the social environment

The Bank's priorities in managing its impact on the social environment are improving the quality of life of communities in the territory where the Bank operates and strengthening the Bank's reputation as a reliable, well-positioned Bank that participates in the life of society.

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

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

3) The Bank strives to interact with the population of the territories of its presence in areas in which the Bank can maximally contribute to positive changes in society.

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

· Increase financial literacy population of the territories where the Bank operates;

· Support for healthcare, healthy lifestyle and sports;

· Support for education and science;

· Support for culture and art;

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

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

9. Environmental impact management

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

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

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

3) As an international company, the Bank intends to undertake an obligation to comply with certain environmental and social principles - the “Equator Principles” applied by the International Finance Corporation (IFC).

10. Development of non-financial reporting

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

When preparing and presenting CSR reporting, the Bank follows the following principles:

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

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

· The Bank strives to take into account the information needs of stakeholders when preparing a non-financial report;

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

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

11. Responsibility for the implementation of the CSR policy

Compliance with the principles of this Policy is mandatory for each of the Bank's employees. Responsibility for compliance with the provisions of the Policy lies with employees of the Bank's divisions responsible for activities in the field of CSR.

corporate social management staff

Conclusion

Based on a study of the state of corporate social responsibility of the Kirov branch of VTB Bank OJSC, I made the following conclusions. The bank does its best to meet its clients halfway and makes its services more accessible to all segments of the population. The bank does not treat projects in the field of corporate social responsibility as project activities, but views them through the prism of the bank’s development strategy. In this strategy, CSR plays, if not the main role (the main function of any business is to bring profit to its shareholders), then a fundamental one, that’s for sure. CSR is as integral a part of VTB Bank's policy as financial efficiency and a focus on commercial success.

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

Don't forget that positive emotions are exactly what makes any business interesting. If a business at some point stops bringing emotions, it becomes uninteresting. Many people find the missing positive emotions in CSR projects. After all, giving is always more pleasant than receiving.

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

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

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

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

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4. Conclusion: Transformation of CSR models in conditions of economic instability __________ _24

4.1 (Russian experience: What can be offered in the field of CSR?)___________25

5. List of sources____________________ __________________________27

Introduction
“For many businessmen, it is becoming increasingly clear that the success of a company in the market largely depends on the volume of its investments in the social sphere of the country. As practice shows, high corporate social responsibility allows you to create a positive image of a company or enterprise. This, in turn, gives the company certain benefits:

helps in expanding the client base, strengthening partnerships,

facilitates obtaining loans, simplifies insurance,

makes interaction with government agencies more constructive,

provides an opportunity to attract/retain highly qualified specialists in the company’s staff,

strengthens its rating positions in the domestic and international markets.”

Unfortunately, many companies motivate their activities in the field of Corporate Social Responsibility (CSR) precisely by these secondary benefit factors. Creating a favorable image of the company in order to achieve customer loyalty, expanding the credit and financial capabilities of corporations, increasing demand for their products through social events and ostentatious charity events - all these are often the true goals of corporations, hiding under the guise of good CSR intentions that “preach ” company.
However, there is another side to the coin. Not all people are insensitive and immoral, not all are aimed at immediate profit, not all support the neoliberal concept of “business without borders”, neglecting ethical and moral principles - there are those few, most often occupying leadership positions, who adequately assess their capabilities and capabilities their corporations understand that they have the power to change the world for the better. Of course, large companies are leaders in terms of introducing various social programs. After all, they have great weight in society, significant influence in the market, huge capital, and therefore a lot of opportunities.
It is these influential companies that have embarked on the path of socially responsible business that will be discussed.

Examples of CSR of Russian and foreign companies.

What is the corporate social responsibility of a business?

In order to fully understand the essence of CSR, it is necessary to understand the very concept of corporate social responsibility.
Let's start with the history of the origin of this concept. How did the conceptual CSR program come about?
Some believe that the “anticipation” of corporate social responsibility (CSR) emerged with the capitalist economic model, i.e. in the 17th century. But only in the 20th century did these sensations begin to take the shape of a concept.
The CSR theory was introduced by scientists and researchers, and then began to be tested by pioneer companies that made attempts to apply it in their own business practices. In different countries, this process proceeded at different speeds and degrees of adaptation to local conditions. The scenario for the “rooting” of an idea in a particular country largely depended on the position taken by the main stakeholders: the state as a regulator, society represented by the most active organizations, and members of the business community.
Schematically, some of the milestones that influenced the “new” history of the development of the idea can be depicted as follows.
N 1950s–60s: the emergence of individual scientific works and research in the field of economics, which discussed a new model of the company and its new role in the world.
N 1970–80s: speeches by public groups criticizing the decisions and actions of companies in different countries of the world, “consumer riots”, development of ideas of social partnership in labor relations, activation of the trade union movement.
N 1990s: acceleration of globalization processes, information technology revolution, “wave” of environmental reporting, a new stakeholder model (AA1000) has been developed.
N 2000s: promotion of the idea of sustainable development, emergence of the GRI reporting system.
The new concept came to Russia at a time when the rules for the coexistence of different sectors of society were once again changing:
“The discussion about CSR reflects a situation where business turned out to be “extreme” in the dispute about the fairness of the mechanisms for creating public goods and... the fairness of the principles of their redistribution... The problems of CSR in Russia are, first of all, associated with the ineffectiveness of state regulatory mechanisms and the lack of civilized mechanisms of public pressure both for business and for government.” (Report on social investments in Russia, Association of Managers, 2004)
Thus, speaking in general terms, CSR is a company’s voluntary contribution to the development of the state and society, its active activities in the economic, social and environmental spheres.
Conclusion:
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.
Unfortunately, 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.

Positions of social responsibility

If we consider the concept of CSR more broadly, it covers such elements as:

production of the required volume of products or services that meet accepted standards and quality requirements;

compliance with business rules;

ensuring labor safety for all workers;

creating new jobs, supporting them with social guarantees;

supporting motivation to improve staff qualifications;

environment protection;

assistance in preserving the cultural and historical heritage of the country;

assistance to authorities in the development of the economy and social sphere of the regions where the company’s branches are located;

financing of social programs.

CSR is a concept according to which organizations take into account the interests of society and take responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders in the public sphere. This activity goes beyond the statutory obligation to comply with the law and involves organizations voluntarily taking additional measures to improve the quality of life of workers and their families, as well as the local community and society at large, sustainable development and environmental protection.

In addition, it is worth noting that business CSR is not an isolated theory. It complements an interconnected network of socially significant theories and concepts, such as:
- social and environmental audit;
- stakeholder theory;
- corporate ethics;
- strategic philanthropy;
- corporate governance.

There are several approaches to defining CSR in business:
1) Any actions within the framework of legal legality are considered socially responsible - “There is no place for ethics in business.” Thus, Nancy Ranken in her work “Morality and Business” puts forward the thesis that a businessman cannot be considered as a moral subject, since any businessman is concerned with the problems of survival, growth and profit and is not capable of altruistic actions. Thus, she rejects the so-called “harmony thesis”, according to which everything that is truly good for business is morally correct. Proponents of this position are convinced that business plays an exclusively economic role in society, and the manager's duty is to provide shareholders with the highest returns on their investments through the production of competitive goods and services.
At the same time, they believe that they do not bear any special ethical obligations or responsibilities for preventing anyone’s harm or for promoting certain goods and services over others. They see no need to bend the law to prevent harm to anyone. From the point of view of supporters of this position, the responsibility of an entrepreneur is identified with legal liability, i.e. any actions within the framework of legality are considered socially responsible.
2) Another position can be characterized by the motto: “Maximum profit is the only responsibility of business.” Proponents of this position argue that they may break the law to pursue someone else's benefit, such as profit.
According to research conducted by scientists at the University of Washington, in the five years from 1981 to 1985, every two of the ten largest American corporations were involved in at least one operation that went beyond the law. This is indirectly confirmed by the following facts. Between 1976 and 1986, managerial arrests for fraud increased by 75% and for embezzlement by 26%. This position was made very clear by Milton Friedman: “In a private property system... a manager is effectively an employee employed by business owners. He is responsible directly to his employers, and his responsibility is to conduct the business in accordance with their wishes. The wishes of employers, in general, boil down to the requirement to make as much money as possible, adapting to the embodied laws and ethical traditions basic norms of society." Based on these positions, managers make decisions about their ethical responsibility to look after the interests of their owners, and it is this, and not the responsibility for preventing someone else's harm or for promoting socially oriented goods and services, that determines the boundaries of their ethical responsibility. Thus, proponents of this trend reduce social responsibility to professional responsibility, which is dictated by the norms of interaction between a professional and an employer. Any actions within the framework of these standards are considered socially responsible.
3) Supporters of the third position admit that there is a place for social responsibility in business, but understand it as a tool or condition that managers use to achieve the goals of the corporation in the economy. Social responsibility must lead to success and maintain success. And if it does not pass this test now or at some time in the future, then it can be discarded for pragmatic reasons. Thus, supporters of this direction recognize that we can talk about the specific social responsibility of entrepreneurs not only within the framework of legal or professional responsibility, but also in a broader aspect. But this is only possible if this activity leads to success. If this is not the case, then social responsibility is not beneficial, so it must be abandoned. It's kind of economic responsibility.
4) The fourth position represents a socially responsible organization that considers itself morally responsible both to the people who work in it and to everyone who is influenced by its activities. The company's responsibility is governed by moral and ethical standards. The problem of achieving and combining the interests of all participants in the “life activity” of the organization is put at the center. This moral and ethical responsibility.

CSR technologies aimed at and affecting the environment, society, and personnel

CSR technologies used in companies are different. They differ from each other not only in the “subject” that is directly influenced by the CSR principles (the so-called “stakeholders”: the state, public organizations, employees, etc.), but are also determined by the structure of the enterprise that has implemented these principles (CSR can formed at the level of the public relations department, or in any other department, or even be transferred to the jurisdiction of a separate unit reporting to the general director). The concept of CSR can exist at all levels of a corporation, starting from the micro level of an ordinary average employee and ending with going beyond the enterprise to the interregional or global level.
At a primitive level, a company can, for example, introduce restrictions on paper consumption for printers (global goal: preserving forests), use paper water cups in offices rather than plastic (global goal: save the planet from non-recyclable plastic), install separate trash bins compartments for various types waste (global goal: recycling and further use of recycled materials). At the macro level (global, interregional), corporations can influence various spheres of society by investing in:

charity: support for the poorest segments of the population and local organizations African and Third World countries, animal protection;

healthcare: money transfers in favor of patients with various diseases, in support of healthy lifestyle campaigns and drug cessation. Companies invest in the construction of hospitals and specialized health centers, etc.

education: educational activities affecting various spheres of life (from educational programs in the field of HIV/AIDS, to education in the field of fundamental human rights and freedoms, retraining of workers, etc.)

CSR is formed in stages. (See diagram below)

The first level, lower, basic - a mandatory component of social responsibility is compliance with laws (tax legislation, labor and civil codes). If the legislation is not observed, then there can be no talk of any social responsibility - thus, the entrepreneur violates the obligations established for his activities initially.
The second and third levels refer to the voluntary component of social responsibility. These two stages differ in the motives for implementing socially responsible behavior. The second level represents the implementation of socially responsible behavior for economic gain. The economic benefit may be improving the image of the organization for consumers of its products and for its employees, increasing investment attractiveness, creating more favorable conditions for the existence and development of the company on the part of the government or society.
The third level covers those types of socially responsible behavior that are not aimed at obtaining economic benefits. This is a higher level of awareness of the position and role of the organization in society. Such activities may generate economic profit, but that is not their purpose. Helping socially vulnerable segments of the population and transferring donations often turn out to be hushed up actions, since the media cannot publish information about such actions for free (according to the law on hidden advertising), and according to the law, money spent is not always exempt from taxes.

As for stakeholder groups and the impact of CSR technologies on them, we can classify this data in terms of business benefits:

Staff

A CSR program can be aimed at recruiting and retaining staff, particularly in a competitive market for 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.

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 the media. Creating a corporate culture of “good behavior” can minimize these risks.

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 a 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, wildlife diversity and the environment in general seriously, and thus avoid interfering with the company's internal affairs. 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.

CSR experience in Russian and foreign business.

(Background)
On January 31st, 1999, United Nations Secretary-General Kofi Annan addressed the World Economic Forum in Davos, Switzerland, in an attempt to put a human face on the process of globalization. In his address, he called on world business leaders to unite and sign an Agreement with society based on universal human and environmental principles. “Let us combine the energy of markets with the power of universal ideals. Let us reconcile the creative forces of private enterprise with the needs of the disadvantaged and the demands of future generations” (Annan, January 31, 1998, 5). “What we need is an Agreement on a global scale that will strengthen the new world economy. I ask that business leaders come together, support and subscribe to a set of core values in the areas of human rights, labor standards and environmental standards” (Annan, January 31, 1999, 4). This appeal was within the framework of the policy that he began shortly after taking office. He supported changes in the United Nations approach, recognizing the need to build partnerships with governments, businesses and non-governmental organizations to reduce poverty and ensure sustainable human development.
The UN reconsidered its relationship with business, which was due to the emergence of certain social, political and economic trends. This was consistent with developments in the 1990s, when the world began to experience significant changes in patterns of trade, development and use of natural resources. Much of this change has been driven by the evolving forces of globalization, making the world increasingly interconnected and interdependent as communication technologies have shortened distances and enabled the spread of knowledge-intensive capital. There has been a significant increase in international trade and foreign direct investment to liberalize markets. As a result, globalization has brought unprecedented opportunities to existing and developing economies. Kofi Annan, however, warned about the fragility of globalization. While only a few economies are developing sustainably, others continue to remain marginal, leading to an unequal distribution of wealth. Meanwhile, the ability of states to fulfill their traditional role in addressing social issues such as human rights and environmental protection has diminished in sound ways. Finally, natural resources continue to be depleted to non-renewable levels.
The Annan Initiative aims to unite firms and business organizations, non-governmental organizations, the UN and other international organizations. The challenge of this so-called “tripartism”, which leads to continued discussion between governments, companies and civil society (which includes the UN as a non-governmental organization), is to find ways to make free and open system market sustainable and social. World Agreement established a list of nine general norms responsible corporate behavior.
On July 26th, 2000, the UN organized a conference on these nine global norms, which was attended by many of the largest multinational companies. The surprise was the participation of a large number of companies from Europe involved in the process industry sector, such as the Royal Dutch/Shell Group. Many of these companies have agreed to support the Global Agreement - which currently has more than 1,300 corporate signatories. They underpin their corporate social responsibility (CSR) activities through their active involvement in global social investment, community engagement, social and environmental adaptation and recognition of social capital.
UN policy has stimulated further growth of interest in such approaches in Europe. Since 2000, the UK has appointed a Minister responsible for promoting CSR initiatives; six European governments have required pension funds to consider social practices when making investment decisions.
In 2001, the European Commission published a so-called advisory green paper entitled “Supporting a European Corporate Social Responsibility Framework”. The purpose of this document is to initiate a wider debate on how the European Union could support and promote the development of the concept of corporate social responsibility at European and international level. This new structure must be based on European values such as democratic participation and social cohesion based on an open market economy. Values, as they say, must be translated into action. According to Vogel (2005, 8) it is true that some European companies have taken some action. “ In many areas, European companies are now more engaged in CSR than their American competitors. European firms were more willing than American firms to sign up to the UN global agreement.” However, in order to force companies to fulfill their CSR obligations, relevant documents were urgently required. Publishing codes of conduct in annual reports is not the same as actually implementing CSR in a company's specific practices.

2.1 Royal Dutch/Shell Group (Dutch experience)
Royal Dutch/Shell Group was among the first to subscribe to the principles of the Worldwide Agreement. Approximately 25 years ago the company adopted Shell's General Business Principles. These principles were based on three fundamental values: honesty, integrity and respect for people and were intended to strengthen all aspects of corporate behavior. These principles were not questioned until the Brent Spar conflict in 1995. Since then, harsh criticism of their ineffectiveness has forced Shell to develop a list of social responsibilities, an integrated view of the company's role in its impact on society and an understanding of the role the company plays in society beyond the benefit provided only to financial investors.
Shell's previous chief executive Moody-Stuart (1998-2001) explained in the 1999 annual report why the company had adopted the concept of CSR: “my colleagues and I on the committee of managing directors are fully committed to a business strategy that produces profits while contributing to well-being of the planet and its inhabitants.” This call must lead to a sustainable balance between people (social well-being), the planet (ecological quality) and profit (economic prosperity). “New for 2005 is the release of our golden rules, which emphasize compliance with the law and company procedures, respect for our neighbors and requiring intervention in dangerous situations. Three simple, easy-to-remember rules that are designed to improve understanding and increase personal responsibility” (Shell Annual Report 2005).
The international debate on CSR and the role that Shell began to play within this debate inspired the Dutch government to turn to its main advisory body on national affairs.
etc.................

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

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

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

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

The emergence of the concept of “corporate social responsibility” (CSR)

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

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

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

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

The authors emphasized the fact that social responsibility extends to the direct consequences of an enterprise's activities, as well as their indirect impact on society. However, the report noted that “the extent to which enterprises should bear responsibility for such external impacts is still under debate.”

In the absence of sufficient trust between society and businesses, corporate claims of good behavior are often questioned unless they are supported by comprehensive and verifiable information.

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

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

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

The effectiveness of CSR is facilitated by public pressure and threats to the reputation of firms. Recent research on the relationship between compliance business ethics And financial results company activities have shown that those enterprises that comply ethical standards behavior, have more successful financial indicators in the long term compared to those who do not adhere to these norms.

The definition of corporate social responsibility has changed over time. As UNCTAD experts note, there is still no globally accepted definition of CSR, and there is no consensus on the issues that this concept covers. It is widely accepted that CSR is not just about charitable activities or compliance with legislation. The common denominator of most definitions is that CSR is a concept whereby enterprises integrate social and environmental issues into their business policies and activities in order to improve their impact on society.

The report of the UNCTAD Secretariat (2003) provides several definitions. Let's take some of them. First let's take definitions of private sector organizations. Here, for example, is the definition of an organization “ Social Responsibility of Business Community" (SRD): “CSR means implementation entrepreneurial activity so that it meets the expectations of society or even exceeds such expectations in ethical, legal, commercial and civil aspects”;

The formulation differs significantly from the definition of SOD "World Business Council for Sustainable Development (WBCSD)":“CSR represents the continued determination of business owners to demonstrate ethical behavior and contribute to economic development, while improving the standard of living of workers and their families, as well as the local community as a whole”;

Let us now take the definitions of international organizations:

The World Bank believes that: “CSR is the intention of entrepreneurs to contribute to sustainable economic development through cooperation with workers, their families, the local community and society as a whole, with the aim of improving the quality of life in ways that are beneficial to business and conducive to development.”

According to OECD experts: “Corporate responsibility includes the effectiveness of the degree to which relationships are commercial enterprises with the society in which they work. The key element of corporate responsibility is the business activity itself.”

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

The UNCTAD Secretariat's report lists a number of such initiatives. In our opinion, the most important of these initiatives were the following:

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

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

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

4) " United Nations Global Compact“This was the initiative of the then UN Secretary General Kofi Annan. It was aimed at promoting development and called on enterprises to adhere to the basic principles of environmental protection, respect for human rights and labor standards in their business activities. The principles of the “Global Compact” are based on the UN Universal Declaration of Human Rights, the ILO Declaration on fundamental principles and rights at work, as well as the principles on environment and development adopted in Rio de Janeiro in 1992.

The Global Compact initiative involves a network of UN agencies, businesses, business groups and civil society organizations. It encourages businesses to respect and apply these principles, to report to the Global Compact on their best practices and to participate in projects in developing countries with UN agencies and civil society organizations. Since January 2003, the 700 businesses participating in the Global Compact coalition have been required to report in annual reports how they are taking action across all core principles. However, the format and methods of providing information are determined by each enterprise independently.

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

This can be seen in the example of enterprises owned foreign companies, operating in Russia. The Russian press even talks about these enterprises as sources of a “trade union disease” that “the entire domestic industry” risks becoming infected with.

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

Here's one of them. A paint shop painter at the GM-AvtoVAZ joint venture, Ilsiyar Sherafutdinova, who was also the deputy chairman of the factory trade union committee, was fired in November 2006. The decision to fire her was followed by many months of trade union struggle. Her comrades picketed the plant, bombarded the courts with lawsuits, and sent complaints to the head office of the General Motors Corporation. After a shout from Detroit, the management of the joint venture had to back down. The employee was reinstated. She was even paid a salary for the entire time she was forced to miss work. Similar stories on Russian enterprises Not unusual.

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

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

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

In addition to strikes, it must also be said about strengthening the connection between trade union organizations in Russia and international associations. Etmanov submitted an application to join international federation Metalworkers is an organization that unites trade unions from a wide variety of industrial fields, from mining to automotive. Such associations, as Etmanov correctly emphasized, help in solving serious problems with international concerns. Thus, when the GM-AvtoVAZ joint venture held an action in support of Elsiyar Sherafutdinova, the help of colleagues from Detroit, who put pressure on the management of the General Motors concern, played almost a decisive role.

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

A decisive fight against violations of the principles of corporate social responsibility is also necessary. This was clearly demonstrated by the process that went down in history as the “accounting crisis.”

The crisis of corporate governance at the beginning of the 21st century.

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

On November 28, 2001, one of the largest energy companies in the United States and the world, Enron, was declared bankrupt. The Enron bankruptcy began as a true American miracle. The company appeared in 1985 and in just 15 years became the seventh largest in America. But in the fall of 2001, a huge scandal broke out. Journalists discovered that the corporation was playing tricks with its reporting, inflating its profits. And this, in turn, allows shares to rise sharply in price. The company's management made money by selling its securities at the very peak of value. And at the same time, she willingly wrote out bonuses and additional fees for herself “for hard work.” Information about the fraud immediately “collapsed” the company’s shares, and with debts of $40 billion, Enron was declared bankrupt.

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

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

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

The Enron case was followed by a number of other scandals. The study by G. B. Kochetkov and V. B. Supyan provides data on fraud from another 24 companies. Here are some of them: WorldCom committed one of the largest financial violations. The company hid profits of $3.8 billion. Xerox asked to make adjustments to its financial statements for 5 years due to alleged errors in the audit of $6 billion. Merril Linch, the largest investment consultant, was caught in “fake advice” when investing. The largest US financial group, JP Morgan Chase and Co., was involved in fraud to hide Enron's debts in the amount of $4 billion. The largest US banking group, Citigroup, was caught in fraud to help Enron hide part of the debt in the amount of $4 billion. General Electric was involved in financial fraud with WorldCom.

On June 19, 2008, according to American press reports, two former Bear Stearns hedge fund managers were arrested. The authorities claim that they hid negative information about the company's situation and used this information for personal gain. US federal prosecutors have opened a criminal investigation. Both are charged with securities fraud.

Bear Stearns hedge funds invested in risky mortgage instruments that led to investors losing $1.6 billion. But this was only the beginning of the crisis. And the general massive revaluation of the value of mortgage and credit instruments led to losses financial companies countries, according to Bloomberg estimates, as of July 2008, $397 billion.

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

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

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

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

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

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

The situation around Siemens is not the only such scandal shaking German business. Was recently arrested former chairman Works Council of the Volkswagen concern Klaus Volkert. He is accused of bribing foreign suppliers of spare parts, as well as massive expenses: under his leadership, money from the company’s salary and insurance fund was actively spent on sex tourism for members of the board of directors. Volkswagen has become the hero of another scandal. The Prosecutor General of the European Court of Justice found the German “Law on the Volkswagen Group” to be contrary to EU legislation. European officials have long been outraged by the fact that the law gives representatives of the government of Lower Saxony, where Volkswagen is headquartered, two seats in the group's leadership. Thus, the Company magazine emphasized, the European Commission almost succeeded in destroying the protective field around Volkswagen.

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

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

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

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

In the 90s, de Margerie was responsible for the work of Total's divisions in the Middle East. It was during this period that the French company concluded a number of promising contracts in this region. Investigators were primarily interested in the conditions for obtaining rights to develop the largest gas field, South Pars, in Iran. A $2 billion contract signed in 1997 granted the right to develop the South Pars field to a consortium of Total, Gazprom OJSC and the Malaysian company Petronas. Investigative authorities suspect that there were bribes to Iranian officials. In addition to this case, other episodes of corruption among Total top managers are being investigated in France. One of them concerns the implementation of the Oil for Food program. Total is suspected of paying commissions to Iraqi middlemen in exchange for quotas under the program. In October 2006, de Margerie spent 48 hours in custody at a French police station in connection with this case. The investigation into the Iranian and Iraqi cases continues.

In France, the case of the Elf company also became very famous. During the trial, which lasted 10 years, direct damage was established in the amount of 300 million euros. More than a thousand company employees were charged in this case.

As a means of combating corruption and fraud, the UK adopted a kind of code of so-called ethical consumption and ethical investment. The policy of principled non-consumption of products of multinational companies found to use child labor, cruelty to animals, or harm the environment has cost these companies 2.6 billion pounds sterling.

In 2003-2004 There was a scandal with one of the largest companies in Italy - Parmalat. The company's executives, accountants and advisers were arrested on charges of falsifying financial statements, fraud and market manipulation. It became known about $13 billion in missing assets, about a $5 billion account that never existed at Bank of America, about false invoices for hundreds of millions of dollars for unsold goods, about $640 million that belonged to " Parmalat" and those missing from an investment bank in the Cayman Islands and about many other "arts". The company managed to save itself only with the help of the state.

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

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

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

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

Trying to stop the avalanche of revelations or at least weaken its impact on the consciousness of Americans and citizens of other countries, US government circles took extreme measures. In 2002, the Sorbanes-Oxley Act was adopted. In accordance with it, the heads of the largest American companies were obliged to personally check the accounting books of their companies and swear on the Bible that all entries in them were accurate. Violation of this assurance was subject to a fine of up to $15 million or imprisonment of up to 10 years.

Some analysts believe that this measure could provoke an aggravation of the crisis of the entire system in both the United States and Europe. At the same time, the adoption of the Sorbanes-Oxley Act can also be considered as the beginning of the transition to a “new course” similar to Roosevelt’s “New Deal” of the 30s of the 20th century. in his modern form. This is also evidenced by the increased activity of mixed public-private institutions in a number of countries.

The most socially responsible companies in the world

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

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

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

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

The development of corporate social responsibility policy in theory and practice creates new approaches. Among large corporations, the number of active participants in social activities is growing, which is not only charity, although it includes it. According to rough estimates, charity expenses today account for about 3% of enterprise income.

Meanwhile, modern role very large corporations with existing corporate social responsibility programs significantly exceed this general figure of a few percent of corporate revenues allocated to charity. Suffice it to say that today the overwhelming majority of JCCs are involved in this activity in one form or another.

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

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

The winner of the rating is the cellular company Vodafone. This is the world's largest operator mobile communications provided subscribers in Kenya with the opportunity to conduct Bank operations from a cell phone. Provided discounts for emergency service employees. And for clients concerned about the content of the Internet, he introduced filters so that their children did not see what they should not see.

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

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

Corporation name		Indicators-criteria
Corporation name		Revenues, billion dollars	Changes compared to 2004, %	Assets, billion dollars	Place among the 500 largest companies in the world	Number of employees, thousand people
	Great Britain
	Great Britain
"Royal Dutch Shell"	UK and Netherlands
"Electricité de France"


"HSBS Holdings"	Great Britain
"Veolia Environment"
	Great Britain

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

Firstly, among them, OKCs predominate, implementing especially high profits. An example is not only representatives of the fuel and energy complex. There are financial giants here (the English banking holding company HSBS Holding, etc.) and the largest trading corporations (Carrefour). The primacy of the Vodafone group, which is a representative of the rapidly developing “new economy” (the latest information Technology and etc.).

Secondly, it must be said that among the “exemplary” socially responsible corporations, those whose production and other activities are most closely related to personal consumption and meeting people’s needs also widely participate. Among the leaders, one can point to the Carrefour trade association, other trade groups, especially actively involved in retail trade(American “Wall-Mart”, French “Auchan”, etc.), the largest corporation in Food Industry Nestlé, etc.).

Thirdly, it is necessary to emphasize the active representation of state or public-private enterprises in this ranking. Communication with the state strengthens their social responsibility and stimulates appropriate social activities.

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

Bill Gates was born into a wealthy family. Without special labor entered Harvard University. However, he quickly abandoned his studies, deciding to start creating computer programs. In 1975, together with childhood friend Paul Allen, he created the Microsoft company. The rapid development of this company has made it a world leader in the market software. The Windows operating system, the rights to which belong to Microsoft, forms the basis of the memory of 90% of the world's personal computers. In recent years, he and his wife Melinda have established a foundation to fight poverty and disease, particularly AIDS. With grants from this Gates Foundation, buildings are being built in a number of countries. medical institutions. The spouses personally monitor the work of the fund. In addition, Gates founded a corporation that creates a digital archive of works of art. According to press reports, Gates has now decided to focus entirely on the activities of his foundation.

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

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

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

But recently the situation has begun to change. It is now possible to give examples of the shifts taking place. Among them is the non-profit foundation of Vladimir Potanin. Founded more than 10 years ago, it is engaged in education and culture. Students of some universities, in particular, the Institute international relations, which Potanin himself graduated from, have the opportunity to receive scholarships and grants for their studies from this fund.

Other famous Russian businessman— Roman Abramovich. Until recently, as governor of Chukotka, he made an important contribution to the socio-political development of the region. For example, he introduced summer trips for children to the warm sea. With his funds, new schools were built and provided with computers, modern hospitals and medical centers appeared.

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

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