An example of corporate social responsibility of an organization. Experience of using CSR by Russian companies. List of used literature

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Let us now take the definitions of international organizations:

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

According to OECD experts: “Corporate responsibility refers to the effectiveness of the degree to which business enterprises relate to the society in which they operate. A key element of corporate responsibility is the entrepreneurial activity itself.”

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Starting in the United States, the so-called accounting crisis has also affected the countries of Western Europe and a number of other countries. It led to the moral discrediting of the corporate socio-economic system. G. B. Kochetkov and V. B. Supyan, characterizing the American model of the corporation, emphasized that the beginning of the 21st century was a period of serious aggravation of problems in the field of corporate business in the United States. A series of large-scale scandals, which 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 unshakable business rules and procedures, at the state of corporate morality and ethics.

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

How could such a huge fraud happen in the "most economically developed" country in the world? After all, the company met all the requirements of international reporting standards, Russian journalists Anna Kaledina and Mikhail Khmelev ask a question. And they themselves answer this question: “It turns out that it was these very standards that allowed the management of the company to lead the shareholders by the nose, and the Arthur Anderson auditing company (its collapse followed the Enron case) either to ignore or cover up frauds. .

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

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

The Enron case was followed by a number of other scandals. The study by G. B. Kochetkov and V. B. Supyan provides data on fraud of 24 more companies. Here are some of them: WorldCom committed one of the largest financial improprieties. Company hid $3.8 billion in profits Xerox asked for a correction in its financial statements for 5 years, due to alleged errors in the audit of $6 billion Merril Linch - the largest investment adviser - 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 $4 billion debt. The largest US banking group, Citigroup, was caught in fraud to help Enron cover up part of the debt in the amount of $ 4 billion, General Electric was involved in financial fraud with WorldCom.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The most socially responsible companies in the world

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Among the most active in the field of corporate social responsibility is 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 work entered Harvard University. However, he quickly abandoned his studies, deciding to start creating computer programs. In 1975, together with childhood friend Paul Allen, he created the Microsoft company. The rapid development of this company has made it the world leader in the software market. Operating system Windows, which is owned by Microsoft, forms the basis of the memory of 90% of the world's personal computers. In recent years, he has set up a foundation with his wife, Melinda, to fight poverty and diseases such as AIDS. With grants from this Gates Foundation, medical facilities are being built in a number of countries. Spouses monitor the work of the fund personally. In addition, Gates founded a corporation that creates a digital archive of works of art. According to press reports, Gates has now decided to focus entirely on the activities of his foundation.

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

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

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 providing working conditions for their employees. According to the European Institute of Management, Russia ranks last in terms of corporate social responsibility.

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

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

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

Introduction

Corporate social responsibility is, firstly, the fulfillment by organizations of social obligations prescribed by law, and the readiness to strictly bear the corresponding mandatory costs. Secondly, CSR is the readiness to voluntarily bear unnecessary 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 of sufficient quantities of products and services, the quality of which meets all mandatory standards, while complying with all legal requirements for doing business;

Observance of the right of workers to safe work with certain social guarantees, including the creation of new jobs;

Assistance in improving the qualifications and skills of personnel;

Protecting the environment and saving irreplaceable resources;

Protection of cultural heritage;

Supporting the efforts of the authorities in the development of the territory where the organization is located, assistance to local institutions of the social sphere;

Help for low-income families, the disabled, orphans and lonely elderly;

Compliance with generally accepted laws and regulations ethical standards business.

The purpose of this study is to analyze corporate social responsibility in MTS OJSC.

Goals and objectives:

· To study the activity of the enterprise;

· Conduct an analysis of internal CSR at the enterprise;

· Conduct an analysis of external CSR at the enterprise;

· Make conclusions about the development of CSR, as well as recommendations for the development of CSR at the enterprise.

CHAPTER 1. BRIEF DESCRIPTION OF MTS OJSC ENTERPRISE

JSC Mobile Tele Systems (MTS) is a leading telecommunications operator in Russia and CIS countries. The consolidated subscriber base of the company, excluding the subscriber base of MTS Belarus, is about 100 million subscribers. MTS and its subsidiaries provide services in the GSM standard in all regions of Russia, as well as in Armenia, Belarus, Ukraine, Uzbekistan and Turkmenistan; in the UMTS standard - in all regions of the Russian Federation, Armenia, Belarus; in the CDMA-450 standard - in Ukraine; in the LTE standard - in Russia and Armenia. The company also provides fixed-line and cable TV services in all federal districts of Russia with more than 7 million broadband access and pay TV subscribers.

In 2014, for the seventh year in a row, the MTS brand entered the top 100 most valuable brands in the world in the BRANDZ™ ranking published by the international research agency Millward Brown, was recognized as the most expensive Russian telecommunications brand, and entered the top ten largest global telecommunications brands by value.

The company provides high-quality voice communication, data transmission and high-speed Internet access services, offers new tariff plans and innovative services that meet the diverse needs of a wide range of private and corporate subscribers. Thanks to the extensive network coverage area and roaming agreements, MTS subscribers remain connected in almost all countries of the world, and Internet roaming is available in more than 200 countries. MTS prioritizes customer service and maintenance. The company is developing its own retail network, represented by more than 4,000 stores, and has a wide dealer network of points of sale throughout the country.

Today, MTS is a successful multi-service company providing subscribers with unique converged products and services based on advanced technical solutions. The development strategy of MTS Group for 2014-2016 "3D" ("data, differentiation dividends") is aimed at strengthening leadership in the Russian telecommunications market by increasing the penetration of mobile Internet services, diversifying services, improving operational efficiency and investment attractiveness of the company for shareholders.

To achieve its goals, MTS is actively building high-speed mobile networks and developing its own transport infrastructure. At the end of 2014, MTS LTE networks operated in 76 regions of Russia. As part of the implementation of the MTS GPON project, the company provides the opportunity to connect to a fiber-optic line, which allows you to use fixed Internet at speeds up to one Gbps. In addition, MTS offers fixed FTTB/FTTH solutions in more than 180 Russian cities, and also uses its retail network to increase the penetration of subscriber devices for Internet access, developing its own branded line of affordable smartphones.

Based on synergy with a fixed broadband client, MTS has access to digital cable and television (IPTV and DVB-C), video services, integrated solutions for offices that combine fixed and mobile communications.

MTS actively develops navigation and telematic services, M2M solutions, which are widely used in various sectors of the economy, develops new business areas, offering services electronic document management and cloud computing solutions. In close cooperation with MTS Bank, the company provides banking and financial services in its retail network, develops services of mobile commerce and contactless payments based on NFC technology.

MTS Group is the undisputed leader in absolute terms of revenue, OIBDA and OIBDA margin among the Big Three operators. The consolidated revenue of the MTS Group for the first nine months of 2014 increased to 303.6 billion rubles, the consolidated OIBDA for the first nine months of 2014 increased to 132.9 billion rubles, the OIBDA margin for this period amounted to 43.8%.

MTS is one of the blue chip companies in the Russian stock market and is one of the ten largest mobile operators in the world in terms of subscriber base. Since June 2000, MTS shares have been listed on the New York Stock Exchange under the symbol MBT. The largest shareholder of MTS is AFK Sistema, which owns 53.5% of the operator's shares, about 46.5% of the shares are in free float.

CHAPTER 2. ANALYSIS OF INTERNAL CSR AT MTS OJSC

MTS provides telecommunications services to more than 100 million subscribers in Russia and the CIS, countries of Eastern and Central Europe. The quality of life of all these people is affected by our technologies, price policy, connection quality. They are fully aware of their responsibility to their customers, and therefore sustainable development for MTS is, first of all, a mechanism that:

· contributes to sustainable development, health and well-being of society;

takes into account the expectations of interested parties;

integrated into the activities of the Company and implemented by it in practice;

Complies with the law and is consistent with international standards of conduct;

· Helps to increase the transparency of the Group and improve the management system.

One of the main principles of MTS is the integration of corporate social responsibility into all aspects of the Group's activities. MTS firmly follows the adopted strategy in the field of sustainable development. By sustainable development, MTS understands a system of consistent economic, environmental and social measures implemented on the basis of constant interaction with stakeholders and aimed at more effective management risks, long-term improvement of the image and business reputation of the MTS Group, as well as the growth of capitalization and competitiveness.

The principles of running a socially responsible business aimed at ensuring the sustainable development and growth of the Company's welfare, the formation of a competitive economy, improving the quality of life and the prosperity of society underlie the CSR activities of MTS. These principles were formulated with the participation of and taking into account the expectations of all stakeholders.

On the official website, you can get acquainted with the sustainable development reports of the MTS Group, the main charitable projects implemented by the Company, as well as information for feedback. MTS maintains a constant dialogue with stakeholders and give them the opportunity to get all the information about their social activities.

The policy “MTS activities in the field of corporate social responsibility” is aimed at supporting the Company’s business strategy and since 2014 has been based on the principles of three “d”:

· data,

differentiation,

Dividends.

At the end of 2013, the corporate strategy of MTS was changed - the Company focused on the development of the data component, a data strategy was developed. Similar changes have taken place in the Company's CSR strategy: since 2013, all CSR projects have become data-oriented.

MTS is actively developing the internal policy of the enterprise. The company has a system of bonuses, benefits, compensations and social guarantees provided for by law, industry agreements with trade unions, collective agreements, and a corporate social package. The company also conducts activities to obtain vouchers to sanatoriums, travel to places of rest.

The Company operates the Corporate University, which sets the standards of training and coordinates the processes in the field of training and development of personnel. The tasks of the Corporate University also include building training systems for various functional divisions of the company. The mission of the Corporate University is to create development opportunities, expanding the boundaries of people and business, for a confident future of MTS.

The Company performs an analysis of the effectiveness of the implementation of the CSR policy based on the target values ​​established at the planning stage, key indicators reflected in the MTS CSR strategy. Based on the results obtained, the Company assesses the relevance and completeness of the CSR policy. As part of this assessment, the need to revise the areas of activity in the field of corporate social responsibility for the next year or adjust the values ​​of target indicators is discussed.

CHAPTER 3. ANALYSIS OF EXTERNAL CSR AT MTS OJSC

CHARITY POLICY:

Charity is the most important part of MTS's social responsibility. The Company's activities in this area are determined by the following principles:

· priority projects are aimed at improving the quality of life of society;

· MTS are interested in projects that can be implemented as widely as possible within the territories where MTS operates;

· MTS, implement projects aimed at creating equal conditions and opportunities for residents of remote regions and large centers;

MTS, believe that modern innovative technologies make a significant contribution to improving the quality of life, so our priority is charitable projects, in which our technologies, products and services contribute to solving this problem;

· MTS believes that the society is most in demand for charitable projects aimed at improving health, as well as projects that contribute to the harmonious development of the younger generation;

· MTS is ready to cooperate with authorities, non-profit organizations, representatives of the business community in the implementation of joint charitable programs that comply with the social policy and charity policy of MTS, on the terms of equal partnership and subject to the legislative and other restrictions applicable to the Company.

CSR - MTS projects are implemented in the following strategic areas:

Help for children

Support for veterans of the Great Patriotic War and the communications industry;

Help for the elderly

assistance in the socialization of disabled people;

support for those affected in emergencies.

We pay special attention to socially vulnerable children at MTS. MTS employees, together with partners, regularly hold events for orphanages, children with disabilities and children from disadvantaged and low-income families throughout Russia.

In 2014, permanent creative workshops organized by the best teachers, directors and volunteers will start functioning for the children of sponsored institutions. The result of joint creativity, vocal and dance numbers, performances, children will be able to show at the final Festival of workshops, which MTS plans to hold at the end of the year.

Since 2012, the corporate volunteer puppet theater "Mobile Theater of Fairy Tales" has been operating at MTS. The theater's repertoire includes several performances, including the educational musical fairy tale "Children on the Internet", which MTS volunteers show to children in sponsored orphanages. In 2013, the "Mobile Theater of Fairy Tales" became a member international festival High Fest in Yerevan as a unique corporate volunteer puppet theater.

In 2014, one of the landmark projects for MTS was the project “Networks are submissive to all ages”, which was included in the TOP-20 projects of the “Best Social Projects in Russia” Program. The objective of the project, which MTS has been implementing for 3 years together with the Internet Development Fund, is to popularize modern information technologies and useful online services among older people, to help them acquire practical skills in using the Internet to solve everyday problems. MTS, being one of the largest operators providing mobile and fixed Internet access services, sees its social mission in providing equal access to the digital world for people of all ages. As of the end of 2014, there were more than 10 Internet literacy training sites in Russia - in the Samara Region, Obninsk, St. Petersburg, Kazan, Tula, Kirov, Perm Territory, Kemerovo, Amur Region, Kamchatka and Sakhalin. In total, more than 9,000 people have gained Internet skills during the existence of the project. In 2015, MTS plans to launch the "Mobile Academy" - special classes for teaching people over the age of 50 how to use the mobile Internet.

In 2014, MTS started implementing the national educational project"Children teach adults", aimed at teaching teenagers to their parents the useful possibilities of the mobile Internet. The project won in the Social Responsibility and Charity nomination of the Crystal Pyramid award. "Children teach adults" allows adults to overcome the technical and psychological "barrier" when using the mobile Internet, and children - to realize their creative potential. The competition for conducting "lessons in reverse" aroused genuine interest among teenagers, it allowed them to gain skills beneficial use information technology and find new common ground in relationships with parents.

In the reporting period, MTS actively developed the educational and exhibition project "Children on the Internet" - a complex educational activities, which combines interactive exhibitions, a series of training lessons for junior schoolchildren and parent meetings. The project has been implemented by MTS jointly with the Internet Development Fund with the support of the Ministry of Telecom and Mass Communications of the Russian Federation, as well as the Ministry of Education and Science of the Russian Federation since 2011. The goal of the project is to inform children of primary school age, parents and teachers about the potential risks of using the Internet, ways to protect against online threats and useful features of the Global Network for education, development, communication and leisure. In just 4 years, the exhibitions were held in more than 30 cities of Russia and Belarus, over 300 thousand people took part in the project. In 2014 exhibitions were held for the first time in Siberia (Barnaul, Tomsk) and in the south of Russia (Krasnodar). The key vector in the development of the project in the reporting period was the Interregional Scientific and Practical Program "Digital Childhood: Socialization and Security", which was attended by more than 650 educators and over 5 thousand children from seven regions of Russia: Moscow, Moscow, Nizhny Novgorod and Sverdlovsk regions, Bashkiria, Altai and Krasnodar Territories.

Along with the main strategic directions, as part of the implementation of activities in the field of CSR, the Company is working in the following areas:

Eco-telecom: a set of measures to improve the environmental sustainability of business and create a culture of respect for the environment and each other among employees, customers and partners of the Company. In 2014, MTS implemented and took part in a number of projects: the eco-campaign for the collection and disposal of used batteries and accumulators “Batteries, give up!”, the clean-up campaign “Environmental landing of MTS”, the international exhibition “Ecosphere”, the All-Russian environmental campaign for the collection of waste paper “ Save the tree" and many others.

Social HR: support and implementation of activities aimed at recruiting and adapting employees of mature age and specialists with disabilities, as well as creating an accessible and comfortable working environment for all categories of personnel. In 2014, MTS supported such major and socially significant events as:

· the annual Forum "Business for Equal Opportunities" is an open platform for discussing the possibilities of business and the state to provide joint assistance in the socialization of people with disabilities;

· competition of young professionals "Path to a Career", which allows businesses to see that, along with other participants in the labor market, there are uncovered resources - young, enterprising and talented professionals with disabilities, professionally trained in various fields;

· The annual dance marathon "Best Friends", in which MTS involves employees, in order to once again draw public attention to the fact that everyone in MTS has equal opportunities. More than 500 people take part in the event;

· sports events aimed at the formation of inclusion in sports - holding joint football matches and beach volleyball matches with the participation of MTS corporate teams.

· educational business trainings, which are conducted by MTS employees and corporate trainers, as well as summer internship programs.

Charity is one of the most important parts of MTS CSR. The Group's activities in this area are guided by the following principles:

· projects aimed at improving the quality of life of society and providing assistance to seriously ill children are given priority;

· MTS are focused on long-term projects in the field of charity, contributing to the solution of acute social problems, covering the general population and corresponding to the priorities of the state in the field of social policy;

· MTS is interested in projects that can be implemented as widely as possible within all countries where MTS operates;

· MTS implement projects aimed at creating equal conditions and opportunities for residents of remote regions and large centers;

· MTS believes that modern innovative technologies make a significant contribution to improving the quality of life, therefore, charity projects are a priority for us, within which our technologies, products and services contribute to solving this problem;

· MTS believes that the society is most in demand for charitable projects aimed at improving health, as well as projects that contribute to the harmonious development of the younger generation;

· MTS is ready to cooperate with authorities, non-profit organizations, representatives of the business community in the implementation of joint charitable programs that comply with the social policy and charity policy of MTS, on the terms of equal partnership and subject to the legislative and other restrictions applicable to the Company.

The company is convinced that successful business cannot but help those who need help. MTS directs part of its income to finance projects in the field of CSR and charity.

Charitable projects of MTS are implemented in the following strategic areas:

Help for seriously ill children;

Support for WWII veterans;

Help for the elderly;

Assistance in the socialization of disabled people;

· Support for victims in emergencies.

The Group pays great attention to children. MTS volunteers, together with partners, regularly hold various events in orphanages, provide assistance to children from low-income and disadvantaged families, and children with disabilities. Since 2014, a number of MTS sponsored institutions have launched creative workshops organized by the best teachers, directors and volunteers.

For four years already, MTS has been implementing the Donate Kindness charity program (www.dobroedelo.mts.ru), which helps treat children with cancer and other serious illnesses. MTS invests in the program own funds, and also, thanks to a unique system of work that guarantees safety and targeted assistance to specific children, attracts funding from subscribers, partners and customers. The company actively promotes the development of mass charity in Russia: MTS creates and popularizes modern means of raising funds for the treatment of children, which allow each owner of a mobile phone to make a donation. Funds raised under the Give Kindness! sent for the treatment of 114 children from the regions of Russia.

"Generation of Mowgli" is a key project of the MTS charity program. It is implemented in the “Creativity for Life” format, contributing to the development of mass charity in Russia through the use of Internet technologies.

The MTS company pursues an active policy in the field of CSR, and cannot remain unnoticed. Carrying out various events for children, charitable foundations and much more, cannot but leave a good impression of this company.

CHAPTER 4. CONCLUSIONS ON THE DEGREE OF DEVELOPMENT OF CSR. RECOMMENDATIONS FOR THE DEVELOPMENT OF CSR AT THE ENTERPRISE

As a result of the work done, it can be concluded that the company is pursuing an active policy in the field of corporate social responsibility. The company also makes plans for the next year in the field of development and improvement of CSR:

· move to a more modern and high-quality level of non-financial reporting: application of the GRI G4 standard, which will allow focusing on the significant aspects of sustainable development of the MTS Group when compiling a sustainable development report;

· more actively use social and educational mechanisms to popularize and promote the use of mobile Internet in society;

· continue to replicate key CSR projects in the regions and countries where MTS operates: Telecom Idea, Networks for All Ages, and Children on the Internet;

· actively develop the creative charitable project "Generation of Mowgli" in Moscow and in the regions of Russia;

· to continue development of the Social HR direction: to expand opportunities for internships, practice and employment of specialists with disabilities, to increase the involvement of the Company's employees in socially significant events aimed at the socialization of young people with disabilities in society;

· to continue work in the direction of "Eco-telecom": to promote an environmentally responsible lifestyle and attitude to natural resources, support for federal and international eco-activities;

· to continue work on the application of the provisions of the international standard ISO 26000:2010 "Guidelines for social responsibility".

In our opinion, the company also needs to pay some attention in the field of development domestic policy CSR, since the enterprise does not fully disclose how social responsibility functions within the enterprise, what it can offer for its staff and what it does not, the detailed development of any activities, etc.

Conclusion

In the process of work, various types of CSR were considered on the specific example of MTS OJSC

Going deeper into the history of CSR development in Russia, MTS sees that due to Russia's entry into the world arena, the increasing pace of globalization, the desire of domestic enterprises to receive foreign investment(especially in the context of the global economic crisis), the question arose of introducing new standards of corporate responsibility with a focus on the pro-Western model. Reporting standards related to the social responsibility policy have been developed. One of the most famous was a set of nine rules corporate ethics and social policy of the United Nations Global Compact, proposed by the UN in 2000. The quality of corporate responsibility is assessed by social audit. Some well-known agencies produce social responsibility ratings that affect, along with business indicators for the capitalization of firms. For example, British Petroleum has pioneered social auditing among oil companies. In Russia, this concept was followed by the Yukos oil company. A number of business associations are concerned with the development of a strategy for participation in society and the responsibility of business to it. Among the well-known project participants: the Russian Union of Industrialists and Entrepreneurs, the Association of Managers, the Eurasia Foundation, the British Charities Aid Foundation (CAF). And yet, it is impossible to consider corporate responsibility without the internal political situation, the specific features of the regions, especially for city-forming enterprises. As a result of these factors, the development of CSR in Russia faces a number of difficulties. Only large, nationwide companies, as well as branches and subsidiaries of international companies, think seriously about the policy of social responsibility and have the financial opportunity. Unfortunately, medium and small businesses, especially in the regions, due to numerous tax payments and other obligatory opportunities to donate their income for the sake of society, organizing only one-time charity events. Consequently, it is necessary to develop corporate social responsibility for both small and large enterprises in the Russian Federation and around the world.

Today, an increasing number of enterprises, organizations, scientists, practitioners and simply curious people are interested in issues of corporate social responsibility (CSR), or, as it is called in another way, corporate responsibility, consideration of corporate ethics, corporate citizenship, sustainable development, responsible business and others

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 readiness to strictly bear the corresponding mandatory costs.

Secondly, CSR is the readiness to voluntarily bear unnecessary 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 assumes:

• production of sufficient quantities of products and services, the quality of which meets all mandatory standards, while complying with all legal requirements for doing business;
• observance of the right of workers to safe work with certain social guarantees, including the creation of new jobs;
• assistance in improving the qualifications and skills of personnel;
• protecting the environment and saving 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 institutions of the social sphere;
• assistance to low-income families, the disabled, orphans and lonely elderly;
• 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":

Corporate Social Responsibility- maximizing the advantages of the company and minimizing the disadvantages that affect both business participants and society as a whole.

Social responsibility differs from legal responsibility and is seen as a voluntary response of an organization to the social problems of its employees, residents of a city, region, country, 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 such issues as ecology, social justice, and equality. Organizations are required to show responsibility in three areas - finance, the impact of their activities on society and the environment, and the impact on the environment. This applies not only to business, but also to government, public and voluntary organizations.

Business Social Responsibility- 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 represents at its core a philosophy or image of the relationship between business and society, and for its implementation and sustainability over a long period of time, this relationship requires leadership.

Social responsibility of business:

1) a set of policies and actions related to key stakeholders, values ​​and fulfilling the requirements of legality, as well as taking into account the interests of 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- this is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activity of the company and going beyond the minimum specified by law.

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

Corporate Social Responsibility means the specific obligations of a company and the resulting actions of commercial organizations in relation to their communities of need, defined and located outside the main operating environment of the business.

Social responsibility- the obligation of the firm to pursue long-term socially useful goals, accepted by it in excess of what is required of it in accordance with the law and economic conditions.

The most complete is the definition given by Rostislav Kurinko, President of the Center for Business and Society Interaction, in which he concisely 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 development level of the company, voluntarily and agreed upon, developed with the participation of key stakeholders, accepted by the company's management, taking into account the opinions of staff and shareholders, carried out mainly at the expense of the 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 (growth in production volumes, improving the quality of products and services, etc.), improving reputation and image, establishing a corporate identity, developing corporate brands, as well as expanding constructive partnerships with the state, business partners, local communities and civil organizations” .

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

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

1. Palazzi M. Corporate social responsibility and success in business. / M. Palazzi, J. Stutcher. - 1997. - S. 17.

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

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

1. Stephen P. Management. / P. Stephen, M. Coulter // 6th edition.: Per. from English. M.: Ed. House "William", 2004. - S. 192-195.
2. Mastering CSR: simply about the complex / Rostislav Kurinko - K .: Publishing house "Rainbow Magazine", 2011. - 204 p.

Corporate social responsibility is the company's contribution to economic, environmental and social activities that ensures and supports sustainable development of both the company itself and the regions of its presence and society as a whole.

A number of factors operate in our life: ecological trouble, depletion of natural resources, the gap between the economy of rich and poor regions, which adversely affect the quality of life of the population and are fraught with conflicts. In such conditions, the role and responsibility of enterprises, firms and companies increases. The more successfully formed the system of partnerships between entrepreneurship, government and civil society in social sphere, the more effective such a partnership will bring the quality of life of the population and social stability. On fig. 1 shows the requirements for the activities of the organization in the field of corporate social responsibility.

Rice. one

In Europe, corporate social responsibility was formalized at the Lisbon European Summit in March 2000, and also when the European Commission published the so-called "Green Paper on CSR" in July 2001. Earlier, in 1995, following the example of Americans and Canadians, a Eurobusiness network was formed on corporate social responsibility (European Business Network - CSR Europe), which was engaged in the dissemination and promotion of CSR principles on a business-to-business basis.

In a united Europe, the concept of corporate social responsibility is defined as the concept of integrating concern for social and environmental development in the business operations of companies in interaction with their shareholders and the external environment.

Ekaterina Shapochka, director of marketing and corporate communications at PricewaterhouseCoopers, believes that "... corporate social responsibility is the ethical behavior of business in relation to the human community" 2.

For my part, this statement is in full agreement, because only a developed and stable society can help businesses develop and stand firmly on their feet. Thus, at the beginning of the 21st century, leaders Russian business realized that their business activities have a direct impact on the society in which they live, and future business success is closely related to key societal values.

It should be clear that in the long run, ignoring the interests of society inevitably leads to a decrease in the efficiency of enterprises. In recent years, more and more often, state power in the person of the President of the Russian Federation, and after it representatives of large domestic industry, declare the need to realize the responsibility of business to society.

The introduction of corporate social responsibility policies is recognized as a factor in increasing the profitability of companies, in connection with which business began to respond to calls from investors, governments and society to clarify the extent of the impact of their main production on the outside world.

In the EQA-CSR-2007 Standard, the term of social responsibility is understood as "... the obligations of an organization, taking into account the responsibility assumed by it for solving the social problems of its personnel, the local population and society as a whole" 3, p. 6.

The benefits to an enterprise of implementing corporate responsibility strategies include increased employee satisfaction, reduced employee turnover, and increased brand value. Businesses that are unwilling to implement corporate social responsibility are missing out on business opportunities, losing competitive advantage and falling behind in management. Without implementing CSR strategies, they cannot monitor and control the impact of their production on society and the environment.

Corporate Social Responsibility is the concept that organizations consider the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, local communities and other stakeholders, as well as on the environment. This commitment goes beyond statutory obligation to comply with the law and requires organizations to voluntarily take additional measures to improve the quality of life of employees and their families, as well as the local community and society as a whole.

On fig. Figure 2 shows the participants in social responsibility in the economic, social and political life of the country. One of the participants is business and those who are engaged in business in one way or another have to cooperate with all interested parties.

Rice. 2

Large enterprises bear a great responsibility, whose activities can cause rejection and social conflicts. Such enterprises are also criticized by the media and environmental services. But it is these enterprises that have the resources, the use of which makes it possible to reduce the impact of the above negative factors.

At present, in different countries, the participation of business in solving social problems is either strictly regulated within the framework of the current commercial, tax, labor, and environmental legislation, or is carried out independently under the influence of specially established incentives and benefits.

In our country, this process is at the initial stages of its development and the rules of interaction of the above participants are only being formed. That is why there is a misunderstanding of the integrity of the concept and usefulness. As before, corporate social responsibility continues to be focused on the state, owners and personnel. A wider range of stakeholders - local communities, suppliers, etc. - is not yet a system feature.

The report on social investment in Russia in 2004 gives the following wording of corporate social responsibility: "...CSR is the voluntary contribution of the private sector to social development through the mechanism of social investment" 4, p. nine.

“Social investments of business are material, technological, managerial and other resources, as well as financial resources of companies, directed by the decision of the management to the implementation of social programs developed taking into account the interests of the main internal and external stakeholders, on the assumption that, in a strategic sense, the company will received (although not always and not simply measurable) social and economic effect» 5, p. nine.

Since the term “corporate social responsibility” has recently appeared in Russia, many entrepreneurs tend to think that it does not bring profit, but only reduces it. But that's not the case at all. Below is the meaning and benefits that an enterprise will receive from the implementation of corporate social responsibility.

Although the benefits of social responsibility programs are not always obvious, a number of studies show that companies that adopt such programs in their countries benefit in various, sometimes unexpected areas:

1 transaction costs.

Investments in environmentally efficient technologies(recycling, energy savings, emission reduction) often lead to significant cost savings.

“Xerox Corporation saves hundreds of millions of dollars each year with its recycling programs. Products are designed to be easily disassembled, reused and recycled. For 90 percent of the equipment produced by the company, it is possible to reuse it as spare parts. 3M Corporation saved $894 million from 1975 to 2002 with its Pollution Prevention Pays Program.

In fact, such programs are not social responsibility programs in the full sense of the word. The main goal of companies, in this case, is not social responsibility as such, but the banal profit maximization - what all reasonable companies normally do. It's about rather, it is about providing PR support for such initiatives, teaching them to society as something aimed at increasing public well-being and prosperity.

2 reputation and public relations.

Modern reputation management programs are not part of the company's core business, but they can improve its reputation and, thereby, increase capitalization. Usually, within the framework of these programs, companies donate computers to schools, staff volunteers to work for social significant projects, or simply making a monetary contribution to charitable foundations, museums, or public services. In addition, social responsibility programs often help prevent scandals that could damage a company's reputation. In a situation where there is a person who specifically monitors the actions of the company from this point of view, it becomes easier to prevent both the erroneous actions themselves and their negative consequences. As Chris Tuppen of British Telecom says, “…these are just things that…save you from finding your company name on the cover of a newspaper in the morning because something happened somewhere in the world because of your actions. other part of the world."

Annual reports on CSR programs will protect the enterprise from such negative publications in the press as:

• - accidents, leaks of chemicals and heavy metals, air and water pollution;
• - Issues of emergency preparedness;
• - labor safety issues;
• - Violations of human rights.
• 3 improved relations with the company's staff.

More than a century ago, in 1900, a significant event happened in England: Samuel Johnson, the founder of SC Johnson, voluntarily offered his employees paid leave - a luxury unprecedented at that time. From a modern point of view, such an act can be called social responsibility, although it is possible that Johnson himself was driven by a more mercantile calculation. "The experience of the 90s of the last century shows that there is a direct effect in the form of increasing loyalty from various non-standard additions to the official, legally established social package, the use of various volunteer programs, and also increasing the company's reputation in the eyes of employees" .

In 2001-2002 the company consulting company Cone conducted a case study Corporate Citizenship Studies, interviewing about 1,000 working Americans. The results were as follows:

• - 88% of employees of companies with social responsibility programs believe that they have a strong sense of loyalty towards employers (17% more compared to companies without such programs).
• - 53% of employees of companies with social responsibility programs believe that their company's commitment to high social standards is one of the reasons why they chose to work here.
• - 59% of respondents, other things being equal, would prefer a socially responsible company as an employer (another question is that the situation of "other things being equal" almost never arises).
• - 80% of those surveyed say they will refuse to work for a company if they find that the company is "misbehaving" in a social sense.

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federal state budgetary educational institution higher vocational education"Vyatka State University"

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

Student: Malkevich Inna Igorevna

Specialty: Management

Group: 1-12-Ms-112

Lecturer: Shagalov I.L.

Kirov, 2014

Introduction

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

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

The practice of CSR is the subject of much debate and criticism. Advocates argue that there is a strong business case for CSR, and corporations reap numerous benefits from operating for a broader and longer term 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 controller of powerful multinational corporations.

1. Preamble of events

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

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

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

CSR is one of the key elements of the Bank's corporate behavior and allows it to strengthen its reputation in Russia and abroad, unite subsidiary 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 by international level.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Basic principles of CSR

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

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

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

Respect for the value and dignity of the individual;

· Honesty and mutual respect in dealing with stakeholders;

fairness in acceptance management decisions;

Legality of the actions taken and responsibility for their consequences;

· Profitability of the business;

· Health protection of the Bank's employees;

· Openness to relationships with stakeholders.

3. Interaction with stakeholders

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

2) The main stakeholder groups of the Bank are:

Shareholders and investors;

· Clients;

· Employees;

· Business partners;

· Population in the territories where the Bank operates;

· Authorities and regulators;

· Society as a whole;

· Environment.

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

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

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

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

4. Approach to CSR management

The Bank carries out systematic CSR management in five areas:

The internal environment of the Bank,

· Market environment of the territories where the Bank operates,

· Social environment of the territories where the Bank operates;

· (Economic) social ecology;

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

5. Corporate behavior management

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

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

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

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

6. Management of influence on the internal environment

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

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

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

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

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

5) The Bank develops its corporate culture based on the values ​​it professed, seeks to unite the team to achieve strategic goals - diagnosing and improving key business processes, creating the best expert teams on the market in the Bank's priority sectors and segments.

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

7. Management of influence on the market environment

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

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

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

3) The Bank contributes to the growth of trade between the Russian Federation and other countries. Through the provision of 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 evaluating corporate clients, the Bank, guided by the Credit Policy, evaluates the financial condition of the borrower. In the long term, the Bank seeks to integrate social and environmental aspects of clients' activities into investment decision-making.

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

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

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

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

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

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

8. Social impact management

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

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

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

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

4) The Bank determines priority areas 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:

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

Support for healthcare, healthy lifestyles and sports;

· Support for education and science;

· Support of culture and art;

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

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

9. Environmental impact management

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

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

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

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

10. Development of non-financial reporting

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

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

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

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

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

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

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

11. Responsibility for the implementation of CSR policy

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

corporate social management personnel

Conclusion

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

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

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

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

For example: In 2008, one of the Bank's branches was the first of the VTB Group's subsidiary banks to join the World Without Tears corporate charitable program. This program is strictly focused on supporting children's healthcare institutions, is long-term and absolutely targeted. Under the program, VTB finances the purchase of medical equipment, medicines 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. Indeed, without the support of culture, the development of society will be inferior. That is why this year the Bank supported, for example, such a project as "The Artist and the City". And the work did not go unnoticed - VTB Bank was generously rewarded for participating in this project. All of the above is undoubtedly a plus for the Bank.

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

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