Introduction

History of CSR development

Definition of CSR

CSR Governance Mechanisms

Conclusion

List of used literature

Introduction

The massive financial crisis of 2008 gave new impetus to rethinking the role of business in achieving sustainable development goals and its responsibility to society. The need to find more effective mechanisms for managing risks, including social and environmental ones, sets the task for businesses to integrate CSR principles into their activities in system level. This, first of all, refers to financial institutions, which today are in the zone of increased attention, both from the state and the public.

When ten years ago about corporate social responsibility first started talking in Russia, few believed that this phenomenon would take root on our soil. Today we are seeing how CSR ideas are gaining more and more support and dissemination among Russian companies.

Today, the topic of corporate social responsibility, or CSR for short, is becoming more and more popular in the business community. CSR is spoken about from the highest tribunes, prestigious international forums are devoted to CSR issues, and an increasing number of companies are declaring their commitment to the idea of ​​CSR.

History of CSR development

Charity can be considered one of the first manifestations of social responsibility, rooted in the deep past.

Initially, this phenomenon was of a private nature, since decisions on the provision of charitable assistance were made mainly by the owners of enterprises. However, corporate philanthropy, carried out and managed on behalf of companies, is becoming more and more common.

As the scale of industrial activity increased, the range of issues related to the sphere of social responsibility of business gradually expanded.

Yes, industrial boom late XIX century, which led to increased competition and the growth of the labor movement, became the reason that prompted a number of companies to soften the working conditions of employees and provide additional guarantees to business partners. This has led to the development of modern trends CSR as responsible labor and business practices. Nevertheless, talking about social responsibility as a large-scale social phenomenon began only in the middle of the last century.

It was then that CSR began to be actively introduced into the practice of companies. Western Europe and the US, and later emerging economies, including Russia. At the same time, there is an increase in attention to the CSR phenomenon on the part of economists, sociologists and other representatives of the scientific community, who have devoted a series of studies to this topic.

Over the past few decades, business has come a long way in realizing its responsibility for preserving environment, solving socio-economic problems, improving the quality of life of local communities, respect for human rights, combating corruption and a number of other issues, the importance of which is recognized by society.

As a result, corporate social responsibility is gradually becoming a new business philosophy, in accordance with which companies focus their activities not only on making a profit, but also on achieving the public good and maintaining environmental sustainability.

Development of CSR in the West:

At the same time, in the countries of Western Europe and the United States, labor and environmental laws were tightened, and public initiatives appeared aimed at developing corporate social responsibility.

TO beginning of XXI century, most large Western companies have formed their own CSR policies, and the study of the concept of corporate social responsibility has become part of training courses on corporate management of leading economic universities. The financial sector has responded to the growing role of CSR with the emergence of responsible finance practices. Its peculiarity is that in the process of making decisions on the allocation of financing, not only economic profitability, but also environmental and social factors. Stock indices such as the Dow Jones Sustainability Index (DJSI) and FTSE4GOOD have been developed to assess the performance of companies in the field of CSR and sustainable development.

The main reasons why companies pay Special attention issues of social responsibility are:

globalization and the increased competition associated with it;

the growing size and influence of companies;

strengthening the mechanisms of state regulation;

"war for talent" - the competition of companies for personnel;

growth of civic activity;

the growing role of intangible assets (reputation and brands).

Development of CSR in Russia.

In Russia, the development of corporate social responsibility began in the last decade. Since then, the number of Russian companies implementing the principles of social responsibility in their activities has been constantly growing.

This can be explained by the active promotion of Russian business to international markets, as well as the desire of companies to make their business more civilized, strengthen their reputation in the eyes of stakeholders, and reduce the level of non-financial risks.

The social mission of the modern business community in Russia is, first of all, to achieve the sustainable development of independent and responsible companies, which meets the long-term interests of shareholders and corresponds to the social goals of the society, contributes to the achievement of social peace, security and well-being of citizens, environmental protection, and observance of human rights.

The need to increase the social responsibility of business is noted today at the highest state level. At the same time, the state plays a particularly important role in this process. corporations and companies with state participation.

So, in June 2010 the President Russian Federation YES. Medvedev instructed the Government of the Russian Federation to develop proposals on the procedure for applying voluntary environmental liability mechanisms in companies with state participation, as well as on the mandatory regular publication of non-financial sustainability reports by state corporations, in which the state has a 100% stake, subject to independent verification or certification.

Definition of CSR

Over the years, many definitions of social responsibility have been proposed, however, after the release in 2010 of the International Standard ISO 26000 "Guidelines for Social Responsibility", most experts agreed that the definition given by this particular standard is by far the most accurate and complete:

social responsibility - the responsibility of an organization for the impact of its decisions and activities on society and the environment through transparent and ethical behavior that:

promotes sustainable development, including the health and welfare of society;

takes into account the expectations of interested parties;

international standards of conduct;

implemented throughout the organization

Social responsibility applies to all organizations, but it has become most widespread in the business community called "corporate social responsibility (CSR)". For a better understanding of this phenomenon, it is useful to get acquainted with other definitions of CSR:

“promoting responsible business practices that benefit business and society and contribute to social, economic and environmental sustainability by maximizing the positive impact of business on society and minimizing the negative impact on the environment”;

“the commitment of business to contribute to sustainable economic development, in labor relations with employees, their families, the local community and society as a whole to improve their quality of life”;

“Achieving commercial success in ways that are based on ethical standards and respect for people, communities, the environment.”

The United Nations Development Program (UNDP) and the Association of Managers of Russia prepared a report “On social investment in Russia in 2004. The role of business in social development”, which gives an extended definition of the concept of corporate social responsibility in relation to Russia:

“corporate responsibility to society is defined as a philosophy of behavior and the concept of building a business community, individual corporations and enterprises of their activities in the following areas:

production of quality products and services for consumers;

creating attractive jobs, paying legal salaries, investing in human development;

compliance with the requirements of the legislation: tax, environmental, labor, etc.;

efficient business management focused on the creation of added economic value and the growth of the welfare of its shareholders;

taking into account public expectations and generally accepted ethical standards in the practice of doing business;

contribution to the formation of civil society through partnership programs and community development projects”

Priority areas and mechanisms for the implementation of CSR are presented in Table 2.1

Table 2.1

AreasSocially Responsible PracticesResponsible Personnel Practices Application of transparent procedures for hiring, promotion and remuneration, as well as termination of employment Occupational health and safety in the workplace Staff training and development programs Additional social benefits and guarantees (medical, pension and housing programs, spa treatment, etc.) Respect for the rights of employees to freedom of association and collective bargaining Non-discrimination and creation of equal opportunities for all employees, regardless of race, gender, religion, national or social origin, political preferences, age, etc. Formation of corporate culture and creation of non-material incentives for employees Maintaining a balance between work responsibilities and the personal life of employeesEnvironmental protection Reducing all types of pollution (emissions into the atmosphere, discharges into water bodies, waste management, etc.) Development innovative technologies aimed at the efficient use of energy, water and other resources Reducing consumption of non-renewable resources Conservation and restoration of biodiversity and natural ecosystems Combating climate change and adapting to it (reducing greenhouse gas emissions and taking into account forecasts of global and local climate change when planning activities) Consideration of environmental factors when organizing office work (saving paper, energy, water, waste disposal, reducing business trips and replacing them with video conferencing, increasing the environmental awareness of employees, etc.) Fair business practices Compliance with the principles of fair competition, antimonopoly and antidumping policy Countering the legalization (laundering) of proceeds from crime, the financing of terrorism and the fight against corruption Creation of additional, including material, incentives for the integration of CSR principles into the activities of suppliers and business partners(taking into account environmental and social factors in the framework of procurement and investment activities) Promotion of CSR principles in the business community (holding conferences, training events, preparation of thematic publications, etc.) Support for public policy processes in the development and implementation of a public strategy aimed at the benefit of societyResponsible consumer practices Provision of quality goods and services that do not pose a threat to the health and life of consumers Fair communication about the properties of products and services Availability of procedures for redress in case of provision of goods and services of unsatisfactory quality Ensuring the privacy of consumers' personal data Production and promotion of goods and services with social and environmental benefits (recyclable and reusable, with a longer service life, consuming renewable energy and resources, etc.) to buyers Development of local communities Creating jobs and improving the level of personnel training in the regions of presence Support for local suppliers and manufacturers Investments in expansion and diversification economic activity in the regions, promotion of innovative technologies and implementation of local initiatives Investments in solving regional problems in the field of education, culture, healthcare, housing and public construction etc. Respect for the rights of the indigenous population and minority peoplesCharity and volunteering Implementation and support of socially significant programs and projects aimed at protecting vulnerable groups of the population and creating a favorable social and cultural environment Formation of a system that encourages employees to participate in volunteer activities

CSR Governance Mechanisms

corporate social responsibility

Once the CSR priorities have been identified, the company needs to consider how it will be built. internal system CSR management, from decision-making mechanisms and their implementation to monitoring and performance evaluation. As a rule, most of the procedures governing various aspects of CSR are recorded in the company's internal documents (strategies, policies, regulations, etc.). These are the so-called organizational mechanisms for managing CSR, the importance of which is especially great for large companies. At the same time, there are a number of value-forming mechanisms aimed at increasing the commitment to the principles of CSR by the company's management and employees at all levels.

CSR management mechanisms are presented in Table 3.1

Table 3.1

Organizational mechanismsValue-forming mechanisms Development and implementation of a CSR strategy that determines the company's position in relation to sustainable development issues and its priorities in the field of CSR Development and implementation of regulations and policies governing activities in certain areas of CSR (regulations on interaction with stakeholders and non-financial reporting, code of ethics, environmental policy, etc.) Assigning to one of the representatives of the top management of the company the functions of leadership and responsibility for the direction of CSR Formation in the company of a special division (department, department, etc.) dealing with CSR issues Inclusion in the duties of employees of other divisions of provisions related to activities in the field of CSR Creation of working groups consisting of representatives of various departments of the company in certain priority areas of CSR, etc. Integration of CSR principles into the corporate culture, including at the level of informal values ​​shared by management and most of the employees Demonstration by the company's management of the commitment to the idea of ​​CSR, including increasing openness, accountability for the results of their actions and decisions, readiness for dialogue with employees Creation of a system of incentives and rewards for employees of all levels who actively promote and apply the principles of CSR in their work, achieve the planned results, etc.

Conclusion

A well-thought-out and effective CSR system allows companies not only to make a positive contribution to social well-being and environmental sustainability, but also contributes to improving business performance and sustainability. The implementation of CSR has the most tangible effect on the growth of intangible assets, strengthening reputation and brand.

Indirect evidence of the positive impact of CSR on business performance is also the fact that most of the world's largest corporations simultaneously occupy leading positions in the field of CSR.

Despite the fact that it is quite difficult to trace a direct relationship between CSR and financial performance, such attempts are regularly made.

Thus, in 1999, the American analytical organization Conference Board cited data according to which companies that implement the concept of social responsibility have a 9.8 percent higher return on invested capital than competitors that ignore it, and a 3.55 percent higher return on assets. , and profit - by 63.5 percent. At the same time, the experts concluded that corporate irresponsibility is highly likely to harm economic performance.

Bibliography

1. Corporate social responsibility: Textbook / edited by prof. E. M. Korotkova. Moscow: Yurayt, 2013.

Perekrestov D.G., Povarich I.P., Shabashev V.A. Corporate social responsibility: issues of theory and practice. Publishing house "Academy of Natural History", 2011.

Voevodkin N.Yu. Social responsibility in the system corporate governance// Journal "ARS ADMINISTRANDI" ("The Art of Management"), 2011 No. 4

Zaretsky A.D. Corporate social responsibility: from charity to image // Economics: theory and practice. No. 1. 2011.-S. 9-14.

Ivanova V. Features of the formation of models of corporate social responsibility in foreign countries and Russia http: //www.chelt.ru/2009/10-09/list 10-09.html

Kulkova V.Yu. Implementation of corporate social responsibility in the socio-economic development of the region // National interests: priorities and security. No. 36. 2012. - P.72-80.

Minina I. A. The essence of corporate social responsibility: the legal aspect // Legislation and economics. No. 5. 2011. - S. 30-32.

Nikolaev N. Problems and ways of development of corporate social responsibility in Russia // Ekon. strategies. No. 6-7. 2012. - P.14-19.

Smirnova E.V. Corporate Social Responsibility of Business: Relationship between Government and Society // Nat. interests: priorities and security. No. 39. 2012. - P.10-14.

Vnesheconombank CSR // New business philosophy, tutorial Moscow 2011

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

The essence of corporate social responsibility

Such a guarantee usually goes beyond legally fixed norms and involves the voluntary adoption of additional measures aimed at improving the quality of life. Here the interests of both workers with their families and entire social groups are affected.

Corporate social responsibility is possible only with the stable development of companies' production, which means contributing to the formation of social peace, the well-being of residents, the preservation of the environment, as well as personal security. At the same time, its implementation takes place with the non-interference of the state in operational activities. After all, excessive regulation deprives the spirit of voluntariness, independence and any social activity.

Among the main ways of development and regulation, there is a fruitful dialogue between the state, public organizations and the main business structures. Perhaps that is why the appropriate policy can only be developed as a result of social contact. In addition to everything, the key role here belongs to employers as organizers of the “large-scale conversation”.

Historical aspects of the development of the concept

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

It was believed that the need to increase the role of the components of the public sector, such as collective consciousness and voluntary cooperation, is an integral part of all economic theory.

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

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

However, at the beginning of its formation, this definition meant only the nature of relationships with employees, the timeliness of payments wages and an adequate level of taxation. In other words, the circumstances that characterize the external side of the socio-economic activities of specific companies.

In the early 1970s, it became necessary to realize one's responsibility to society. Western European structures have developed common guidelines in the relationship between employees and employers. It was from that time that all areas of corporate social responsibility began to be studied in detail.

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

Multi-level system

The system of corporate social responsibility consists of three main levels, each of which has its own nuances. In the case of "falling out" of one of them, the meaning of all this activity is completely lost.

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

Main Models

Models of corporate social responsibility use specific areas that are strictly regulated. The most popular are social, educational and environmental areas.

Social projects

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

Most vivid examples programs to support gratuitous donation, create comfortable conditions for recreation, long-term social investment, as well as professional support for specialists are considered.

Educational projects

Support for various educational programs - from teaching elementary manipulations to the most complex research - is one of the priority areas that corporate social responsibility represents in Russia.

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

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

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

This prepares them for future professional collaborations in various areas ah both domestic and international orientation.

Environmental projects

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

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

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

Principles and strategies of corporate social responsibility

During the procedures for personnel management, companies involve a qualified work force, which justifies the increase in productivity. For example, by installing a treatment plant, it is possible to have a positive environmental effect, which also allows saving on material costs.

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

All of the above suggests that any concept should be guided by certain principles and management strategies. After all, they are aimed at realizing the potential of any organization.

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

Corporate responsibility and its main principles

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

Conceptual Features

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

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

Key Conceptual Components

• Corporate ethics.
• Politics of a public orientation.
• Ecological education.
• Corporate activity.
• Respect for human rights in relation to all subjects of socio-economic relations.

Implementation tools

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

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

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

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

Joint partnership programs that aim to reduce social tension and improve living standards are made possible through social investment. This financial assistance implements long-term projects that provide a systematic approach to solving social problems.

If it comes to sending a percentage of the sales of a certain product, then such socially significant marketing is the most important form of targeted assistance for highly specialized areas.

An important tool is also sponsorship, represented by a legal or individual under the terms of advertising.

Output

Corporate social responsibility of the company, more precisely, its practical implementation, is due to the lack of clear boundaries between social sphere life and the state. Economic crises different years are clear evidence of this. No matter how serious the intentions in the field of social responsibility are, these are primarily advertising tools, and not targeted concern for people.

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• Introduction
• Conclusion

Introduction

The corporate social responsibility (CSR) policy of an enterprise includes several areas of responsibility:

Before partners;

to consumers;

Before workers;

environmental;

To society as a whole.

The approach to implementing this policy depends on the size of the organization, business sector, established traditions, views of owners and shareholders. Thus, some enterprises focus on only one component of CSR (environmental, social programs for the local community, etc.), while others strive to make the philosophy of social responsibility an integral part of all corporate activities. For example, large Western companies include CSR policy principles in the strategic plan, mention them in the descriptions of the corporate mission and values, as well as in internal documents ( employment contracts, rules of procedure, regulations on the board of directors, etc.). This approach to social responsibility is explained by its close relationship with corporate ethics: an organization that welcomes innovation and independent thinking cannot allow the work of its employees to deviate from the provisions of the corporate ethical code or other performance standards.

1. Social investment programs

An important aspect of the social responsibility of business structures is their interaction with society as a whole. The traditional practice of corporate charity is gradually becoming a thing of the past. Leading corporations go beyond the "classic" philanthropy - monetary or commodity assistance to charitable, social, cultural organizations. The new approach to participation in the life of society includes not only the traditional financial assistance from the profits of the company, but also the provision by employees of the corporation of support to society and even its participation in fundraising - raising funds from other philanthropists for joint social projects.

One of the trends of the last three years is the growth of investments in corporate projects related to social responsibility. These are investments in companies that are not associated with the production and sale of tobacco and alcohol, as well as in those that are recognized as socially responsible, leading an active social policy. These types of investments include:

Direct investments in socially significant projects that can pay off;

Cash donations;

Free provision of services to foundations and public organizations by their employees, including top managers;

Free transfer of goods or services;

Enabling employees to donate money to social projects from their salary (many companies add corporate funds to them);

Using the influence of the company to promote a particular socially significant program, solving a social problem.

Often social investment programs are implemented by enterprises in partnership (Table 1):

FROM charitable foundations, international organizations;

with other companies;

with non-profit organizations.

It is important to note that the success of cooperation is ensured by:

Responsible approach of the company to the choice of partners;

A common understanding by partners of the goals and expected results of activities;

Agreed PR-policy in relation to partnership;

Conclusion legal contract and harmonization of program costs.

Table 1 Social investment partnerships

Type of partnership	Advantages	Examples of joint activities
With charitable foundations, international organizations	Allows the company to implement its social programs in cooperation with professionals from foundations and international organizations, save resources by receiving additional funding for their projects. International foundations have extensive experience in the professional management of funds for charity, in the fair and transparent distribution of resources, in tracking the targeted spending of donations and grants. In particular, the British charitable foundation CAF helps to manage the social programs of more than 60% of large British companies.	Program "New Day" JSCB "Rosbank", 30% of the budget is provided by the UN Children's Fund UNICEF, social grant programs
With other companies	Allows the enterprise to take part in setting priorities, developing uniform rules in the field of social policy reduce the cost of writing your own documents and policies, as well as cost-effectively improve the image of the organization, give a specific message target audience	Efforts of the Russian Union of Industrialists and Entrepreneurs (RSPP) to develop a unified code of corporate ethics, activities of the Association of Managers Russia to determine the principles of social responsibility related to the peculiarities of Russian business
With non-profit organizations (NPOs)	These include environmental, human rights organizations, consumer societies and other non-profit organizations whose activities are designed to protect the rights and interests of ordinary members society and affects corporate interests. Technologies offered by NGOs to companies allow you to achieve maximum results in solving social problems with minimal organizational costs	Cooperation in the development of legislation or voluntary rules in the field of environmental safety, environmental education of children and adolescents, joint support for nature protection zones and reserves, efforts to improve the howling literacy of workers

2. Technologies for the implementation of social programs

partnership corporation social responsibility

There are many forms of participation of corporations in the social spending of local authorities: from direct financing of projects to the implementation of programs jointly with other organizations, charitable foundations, and private investors (Table 2).

Along with traditional forms (sponsorship, gratuitous transfer of funds directly to those in need), many enterprises today use a new method of charitable activities based on competitive mechanisms.

Its use is most appropriate in situations where sponsorship is directed to individuals or specific organizations (for example, a competition for the supply of goods and services for orphanages). Competitive mechanisms are attractive for business in the following aspects:

Manufacturability of the process;

Transparency of procedures and reporting;

Possibility to choose the most effective solution;

New ideas of charity;

The most efficient use of financial resources;

Good PR for the company.

The choice of ways to raise funds for holding competitions is determined by the socio-economic conditions of the territory. In industrialized cities, interest is used on capital from donations from companies; a model of nominal funds (formed by one organization) has been developed. In cities whose economy depends mainly on city-forming enterprises, the possibility of creating a grant fund is directly related to economic condition these organizations.

One of the first steps towards attracting business to solving social problems of the territories in permanent basis one can name the “consolidated budget” technology, developed in the Interregional Public Fund “Siberian Center for Support of Public Initiatives” and developed in many regions of Russia. As part of major regional events (City Day, social projects fair, etc.), a competition is held for a grant to implement projects in priority areas. The grant fund of the competitions is formed thanks to the combined efforts of the administration and business representatives. The last such event provides an opportunity not only to participate in the financing of a non-profit project, but also to learn about the social problems of the region, to contribute to their solution. In the future, long-term partnerships are often built with the winning organization. Also, the project often becomes a launching pad for the formation of long-term programs in a certain area.

If the “consolidated budget” model is a one-time collection and distribution of funds using a competitive mechanism, then the local community funds, which have been developing in recent years, operate on an ongoing basis. They accumulate funds from local sources and distribute them on a competitive basis to solve the social problems of the territory. Their activities are geographically limited by the municipality, less often by the region. Foundations provide grants to the local community, i.e. are "donors" supporting charitable and socially significant projects. They function on the basis of complete transparency and openness of their activities and accountability, all decisions are made collegiate bodies management. difference competitive programs such funds - a quick response to emerging problems of the territories, the frequency of competitions and the variety of grant amounts. For the fund, the participation of business in its activities is not only a factor of trust in this institution and the principles of the competitive distribution of allocated funds, but also confidence in the effectiveness and relevance of ongoing projects. For business representatives, the Foundation's support is an indicator of their involvement in solving the problems of the local community.

Table 2 Types of corporate social programs

	Description
Grant competition	Conducted to identify and maintain most effective projects directed to solve social problems of the community that founded the competition	The most well-known corporate grant programs in Russia are: competition of social projects; grant program "Rosbank" "New Day", directed to support NGOs working with children, caught in a difficult situation
Scholarships	Distributed on a competitive basis. They allow you to combine support for education with the opportunity to raise personnel for your own corporation, as well as to develop areas of science that are of interest to the company. Within the framework of scholarship programs, students with not only the best academic results, but also certain personal abilities can be supported.	Charitable Foundation Scholarships V. Potanin. Within the framework of the Program, excellent students with leadership and organizational skills, demonstrating personal eccentricity, active life position. In addition, within the framework of the program, a grant competition is held for young teachers, allowing to support the scientific and teaching activities of the most talented of them
Donation Program employees	The mechanism of private donations was specifically developed for employees of commercial companies and has been successfully operating in North America and Europe for more than 25 years. The Company, at its own discretion and from its own funds, may increase the amount of an employee's donation. All participants of the program regularly receive information about what the transferred funds were spent on	Employee Donation Program “They need your help”, developed by CAF Russia, aims to support activities of charitable organizations providing social assistance
Donation Program clients	It is aimed at involving clients of non-manufacturing companies in corporate charitable programs. Clients are given the opportunity to make donations for the implementation of social projects or in favor of people in need, identified by the company as an object of charity. Such programs are quite widespread in the West, since they allow you to combine the promotion of a positive image of the company among consumers of its goods and services. with attraction of additional resources for corporate philanthropy	British Airways Good Deed Coin Program. Passengers international flights, it is possible to make private donations in the form of small coins of any foreign currency. Over 8 years of running the program, British Airways passengers have donated about US$15 million
Community Foundation	Performs the function of uniting the efforts of business, power structures and society as a whole to solve local problems
Corporate Fund	It is one of the most common ways of organizing corporate philanthropy in the world. He created at the expense of the enterprise. In 95% of cases, this is a fund of one company, completely financed by it. There are two models of fund financing: annual deductions from profits, a combination of deductions with the creation of permanent capital. As a rule, such a fund is engaged only in charitable projects, sponsorship conducted separately	V. Potanin Charitable Foundation, Alcoa Corporate Foundation, Foundation P. A. Smirnova, founded with the support of Diageo, a corporate fund "LUKOIL"

Conclusion

For efficient management various forms implementation of CSR and achievement of the maximum strategic result in accordance with business goals, it is necessary to clearly define the following mandatory structural elements of any social program - the main goals, expected final results, the timing of implementation and the required amount of funding, a list of key activities and mechanisms for implementation and control over results. It should also be borne in mind that the choice of business social policy priorities, areas of social programs and tools for their implementation should be focused on the company's development strategy and its mission in terms of increasing development efficiency and, at the same time, depends primarily on factors such as industry and regional specifics, the size and financial capabilities of the company, political influence, corporate culture top management preferences.

Awareness and understanding of possible forms of CSR implementation will allow business structures to more specifically build their strategic behavior, plan their actions and their consequences, most effectively implement specific social policy programs in general. In addition, a clear positioning of CSR forms makes it possible to assess the level of social responsibility of a company based on a comparison of its contribution to the effective functioning of the region with the costs and results of its activities.

List of used literature

1. E. M. Korotkov, Corporate social responsibility. Textbook for bachelors - M.: Yurait, 2014

2. Blagov, Yu. E. Corporate social responsibility: the evolution of the concept. -- St. Petersburg: St. Petersburg State University, 2010

3. Informational

The concept of corporate social responsibility

The leading association of US corporations involved in the development and promotion of the concept of CSR defines corporate social responsibility as “Achieving commercial success in ways that are based on ethical standards and respect for people, communities, and the environment”

A corporate social responsibility policy is an interrelated set of policies, practices and programs that are integrated into the business process, supply chains, decision-making procedures at all levels of the company and include responsibility for current and past performance and the future impact of the company's activities on external environment. The concept of CSR in companies of different levels, different business areas includes different components.

But the broadest interpretation of CSR includes in this concept:

1 corporate ethics;

2 corporate social policy in relation to society;

3 environmental policy;

4 principles and approaches to corporate governance;

5 issues of observance of human rights in relations with suppliers, consumers, personnel;

6 personnel policy.

Features of the policy of corporate social responsibility in Russia

First of all, I would like to note that for the time being, mainly large national companies and subdivisions of international companies are thinking seriously about the policy of social responsibility and the strategy of participation in the life of society.

Medium business, with rare exceptions, works "the old fashioned way", doing business as it should and doing one-time charity. However, we hope that, thanks to this publication as well, the principles of social responsibility will be accepted and put into practice by both medium and small Russian companies.

Despite the active promotion of the principles of social responsibility adopted abroad in the business community of Russia, our country and the content of Russian business impose their own characteristics on the development of the concept of CSR in Russia.

These features must be taken into account both in the development of individual approaches for companies and in the development of uniform CSR principles for Russian business. I would divide these features into three subgroups: features related to the history and geography of Russia; features related to the mentality of the population and the traditions of corporate governance; features related to the social and political situation in the country.

Historical and geographical features:

1 huge territory;

2 remoteness of settlements from each other, especially in Siberia and the Far East;

3 concentration of capital in the most undeveloped and climatically difficult regions of the country (Siberia and the North - oil industry, gas, aluminum, nickel);

4 the predominance of mono-cities, where the entire infrastructure and population are tied to one enterprise;

5 collapsing social infrastructure.

Features related to the mentality of the population and the traditions of corporate governance:

1 high social expectations with low social activity of the population: residents of the regions expect solutions to all social problems from companies, local and federal authorities, but for the most part are not ready to make independent efforts to solve social problems;

2 traditions of labor relations - a rigid binding of the employee to the enterprise by the presence of "their" social institutions (his Kindergarten, its own hospital, its own sanatorium, its own shop, its own club) with low wages, in addition, the consequences of a long-term assessment of the quality of an employee according to his loyalty to the authorities and ideology, and not work productivity;

3 inadequate attitude of the press to the efforts of companies to support society: from complete disregard to pathological suspicions of self-interest.

Features related to the social and political situation in the country:

1 high level of poverty in the regions;

2 great amount and a wide range of social problems in the territories - it is not clear “what to grab onto”;

3 lack of experience and state infrastructure for solving “new” problems: drug addiction, homelessness, AIDS problems;

4 pressure from local authorities to force companies to allocate resources not to those programs that are related to the needs and interests of the company, but to the priorities (and sometimes whims) of local authorities.

In this way, Russian business, on the one hand, seeks to develop individual and common approaches to social responsibility, to put into practice international principles of transparency, environmental safety, labor relations, and social support.

On the other hand, he is forced to maintain collapsing social institutions in the territories, maintain a large number of "Soviet" benefits for staff, and fight off the "charitable racket" of local authorities.

In this situation, the way out may be the development of such approaches to the social responsibility of companies that would be based on generally accepted international principles of social responsibility, but on the other hand, would offer forms for implementing the social responsibility policy, taking into account the specifics of Russia. Work on developing such approaches is already underway.

One of the major obstacles to the introduction of the concept of social responsibility in Russia is the low capitalization of most Russian companies, the lack of resources for the implementation of large-scale social programs.

According to various data, more than 40% of the total amount of funds for social programs allocated annually by Russian companies (and this is more than half a billion dollars) falls on the 20 largest corporations, mainly in the mining sector. The capabilities of companies that produce consumer goods and provide services are significantly limited.

However, one should not think that a high-quality social responsibility policy means money, money and more money.

Rather, direct financial costs account for less than 20% of a company's cost of implementing an effective social responsibility policy.

Everything else is the goodwill and time of top management and staff, the use of other material resources of the company.

For the success of a company's social responsibility policy, it is important not only and not so much the amount of funds that the company spends on social programs. It is important how she spends them, what result she gets for one spent ruble or dollar.

Does the company keep its word, does its practice correspond to the stated principles and goals;

Do the employees of the company have an idea of ​​its efforts and do the employees share the position and approaches of the company (this is especially important for middle management);

Is there a relationship between how the company does business and its social programs;

Do consumers, partners, clients of the company have an idea about its policy and social program, how do they feel about it?

How society as a whole perceives the company's efforts, both in the regions of presence and (for large companies) in the country as a whole.

Comparative table of CSR in Russia and Europe

CSR in Russia and Europe: main differences.
Comparable indicators	UK and continental Europe	Russia
Key stakeholders in order of importance	Staff. Consumers. Community. Shareholders.	State. Owners. Staff. Consumers.
Enabling/driving forces for CSR development	corporations themselves. NGOs and the community. State.	state (supreme executive power). corporations themselves. Local authorities.
The role of non-governmental non-profit organizations	Numerous and varied; Some of the main drivers spurring and/or collaborating with businesses in (Greenpeace, Business in the Community, etc.); Great influence on public opinion with significant influence and real mechanisms of pressure on business in general (for example, the Shell case and the Brent Spar tower).	While relatively few; Rather helpers than CSR engines; In matters of CSR, CSR is still not enough.
Trends in social reporting (SR)	JI is initiated by the business itself; SO is in its infancy; JI standards are well adapted and widely applied; SR is oriented towards all the majority of stakeholders.	SO is in its infancy; Often misunderstood as a holistic system and underestimated its usefulness in the long run; SO is mainly focused on the state and shareholders

It is quite obvious that corporate social responsibility in Russia is still at the initial stage of its development. Therefore, with few exceptions, there is a noticeable lack of understanding of the purely practical value of corporate social responsibility.

In this regard, there is a danger of replacing the concept of corporate social responsibility, which has proven itself in practice, with a conveyor for the production of documentation for QUAs and positive social reporting. In general, one gets the impression that the majority of Russian companies do not have a meaningful long-term strategy in corporate social responsibility.

Examples of implementation of socially oriented CSR technologies:

1. An illustrative example is the social policy of Lukoil and its subsidiaries. In the context of changes in the tax legislation, the company LLC "Lukoil-Perm" has mastered new methods of interaction with the territories of operation

This is social design and social investment.

main format social design is a competition of social And cultural projects conducted by Lukoil.

The main principles of supporting public initiatives are the competitive distribution of funds.

The result of the competition was the intensive involvement of the population in project activities, which leads to an increase in civic activity, the formation of social partnership relations.

By pursuing an active social policy in the territory of operation, the company not only contributes to the socio-economic and cultural revival, but also enhances its own image, which is currently not unimportant.

2. OAO Gazprom is implementing a program to convert corporate vehicles to use gas as a fuel. An example was the program for the development of education systems and incentives scientific developments. The achieved result of the program is a comprehensive support educational institutions, development of innovations. Scholarship support programs for talented students and university professors are being actively promoted.

3. OAO Tatneft invests significant funds in the training and development of employees, ensuring safe working conditions for them, maintaining healthy lifestyle life, in the constructions providing the highest degree of protection env. environment from the harmful effects of production facilities

4. OOO Sibur-Khimprom Social responsibility for SIBUR is a necessary component of building a successful and sustainable business.

As part of a unified social policy, Sibur-Khimprom implements a set of programs aimed at continuous training, the creation of comfortable and safe working conditions, and the provision of medical insurance.

In the field of ecology and industrial safety, modern technologies are being introduced to significantly increase the reliability of equipment and reduce the burden on the environment. In addition, Sibur-Khimprom implements social sponsorship and charity programs aimed at supporting youth, children and labor veterans.

CSR as a policy and concept strategic development companies extends to interconnected areas:

• - formation and strengthening of the image of business reputation;
• - corporate development - carrying out restructuring and organizational changes with the participation of representatives of the top management of companies, their personnel and public organizations;
• - environmental policy and use of natural resources;
• - personnel development management;
• - health, safety and labor protection, observance of human rights;
• - interaction with local authorities, state structures and public organizations to solve common social problems;
• - social aspects of interaction with suppliers and buyers of their products and services;
• - PR-support of the listed directions.

Within these areas, companies are implementing a set of activities that are now reflected in the Social Development Reports and corporate environmental reports or in the annual Corporate Social Responsibility Reports and Sustainability Reports. The first two types of reports are usually special information documents widely used for PR purposes. Reports on CSR and sustainable development include indicators on economic, environmental and social development companies. There has been a qualitative shift in the approach to work on CSR: it has become capital-forming in the same way as “transparency”, financial reporting on international standards, delegation of authority. CSR priority is given to activities in the field of environmental protection and "sustainable development". The impact of CSR on the attractiveness of a business for investors can hardly be overestimated: a company may be attractive in terms of current profitability, but extremely unstable from an environmental and social point of view. CSR reports from around the 90s of the last century show and prove to the inspector that this company pays constant attention to environmental and social aspects in its activities, and the risks of social internal and external conflicts, as well as environmental sanctions for it are minimal.

Over the past 10-15 years, CSR as a sustainable development management policy in constant dialogue with society in an economically developed countries North America and the European Union has become a key business ideology, the basis of social partnership with authorities at all levels and civil society. International experience clearly shows that the work and reporting on CSR and sustainable development gives companies an effective result, at least in the form of:

• - growth of the image of business reputation;
• - capitalization growth;
• - strengthening the cohesion of the labor collective;
• - development of transparency of companies for the public;
• - increase of investment attractiveness;
• - social contribution to sustainable national development.

Russian companies, starting large-scale projects in the field of CSR, solve two problems at once - obtaining powerful PR within the country and "pulling up" the business to the level of leading foreign competitors.