Corporate social responsibility is a concept that can be called more relevant for Western countries, and today it is still not quite familiar to domestic entrepreneurs. However, one cannot but say that over time our business has also seriously thought about the assimilation of this concept.
What is it?
Corporate social responsibility began to be used in the global community around the 60s of the 20th century, when this concept began to be actively used in operating enterprises in Canada and the United States. At that time, it was perceived exclusively as a concern of managers for personnel, as well as assistance to the local government. Back in the 70s, due to the increasing growth of concern on the part of people about the state of the environment, corporate social responsibility began to include also concern about the environmental situation in their state.
Today, Western management specialists, considering corporate social responsibility, propose the use of the ZR concept, which provides that company leaders will pay equal attention to working for profit, as well as caring for their own employees, partners, clients and events, the main task of which is to guarantee environmental protection.
How is it provided?
The larger the business of a certain company, the more influential it becomes in relation to the life of the environment, and this applies to its employees, partners, clients, economic space, as well as all kinds of cultural and educational processes. In this regard, corporate social responsibility implies the fulfillment of a number of obligations related to both economic properties and social ones. In particular, this concerns the timely payment of taxes, providing subordinates with the most comfortable working conditions, providing a number of jobs and much more.
It is worth noting the fact that different companies use a different system for providing subordinates with comfortable conditions, ranging from offering a subscription to a fitness club and ending with providing their own housing to those employees who have been working for a long time. Most often, the concept of corporate social responsibility is interpreted as the conduct of active charitable activities of the company.
How is charity done?
Modern companies are actively involved in the creation of all kinds of charitable foundations. Recently, society is gradually changing the approach to charity, ranging from the standard funding of various charitable and public organizations that independently distribute money between various objects, and ending with the partnership participation of all parties, that is, authorities, society and business. Thus, thanks to the active interaction on the part of each of the participants, all kinds of social programs appear that are equally interesting to society and are aimed at solving certain social problems. This model is today called social partnership.
Levels
The concept of corporate social responsibility is divided into several levels:
- First. Provides for the fulfillment of such obligations as timely payment of taxes, salaries of employees, and, if possible, the provision of various new jobs.
- Second. It involves providing each employee with not only adequate working conditions, but also life, as a result of which the employees' qualifications are improved, housing construction, preventive treatment, as well as active improvement of the social sphere.
- The third. The highest level of responsibility, which provides for the conduct of charitable activities.
Internal social responsibility
The development of corporate social responsibility of an internal type provides for the following:
- Ensuring labor safety.
- Maintaining a stable salary.
- Maintaining a socially significant salary for each employee.
- Providing additional social and health insurance for employees.
- Active development of human resources using training programs, as well as training programs and further training.
- Helping employees in solving various critical situations.
External social responsibility
The organization's external corporate social responsibility includes the following:
- Active sponsorship, as well as the implementation of corporate charity.
- Promotion of environmental protection.
- Interaction with local authorities and society.
- Willingness to take an active part in various crisis situations.
- Ensuring responsibility for the services or goods provided to the consumer (production of quality products).
Motivation
There are several motivations that lead today's businesspeople to provide different models of corporate social responsibility:
- The development of our own workforce allows not only to eliminate staff turnover, but also helps to attract the best specialists in the current market.
- Labor productivity in one's own company is increasing.
- The image of the organization is improving, its reputation is growing.
- Advertising of a specific product or service is provided.
- The organization's activities begin to be covered in the media.
- Sustainable and stable development of the company is ensured in the foreseeable future.
- There is an opportunity to attract investment for the development of social campaigns.
- Social stability is maintained throughout society.
- Tax incentives are used.
Types of programs
There are several of the most common types of social programs:
- Social or administrative budget. It includes various financial resources that the company allocates for the implementation of one or more of its social programs, supported on an ongoing basis.
- Corporate Code. It is a formal definition of the principles and values \u200b\u200bof the business relationship of the company, and sometimes also of its partners or suppliers. The Code includes the minimum declared costs, as well as the guarantee of the company to fully comply with them and require mandatory compliance from its contractors, subcontractors, suppliers or licensees. The Code cannot be called some kind of law, so it is mandatory only for those companies that have independently undertaken to comply with it.
- The goal of a socially responsible company. Represents the officially presented position of the organization regarding its own social policy.
- Priorities. The most important directions indicated in documentary form, which are provided by the implementation of various social programs.
- Social programs. These are the activities of the company, which is carried out on a voluntary basis and is aimed at developing its own personnel, creating the most favorable working conditions, protecting nature, supporting local communities, charitable activities, and conducting fair business practices. At the same time, in this case, the main criterion is the full compliance of the programs that provide for the corporate and social responsibility of the company, its strategy and business goals.
- Social activity. It is expressed in the active implementation of all kinds of social programs, both external and internal. As the distinctive features of social activity programs, it is worth highlighting the absolutely voluntary nature of their implementation, consistency, as well as a direct connection with the main strategy and goal of the company's development.
Program types
There are also several types to which social programs are distributed:
- Own.
- Partnerships with federal, local or regional governments.
- Partnerships with various non-profit organizations.
- Cooperation with all kinds of professional associations, as well as various public organizations.
- Aimed at informative collaboration with various media.
Control
Corporate social responsibility management provides for the leadership of all leading social programs, and this is an ongoing process in the company, which includes several stages:
- Determination of the main goals of the company's social policy.
- Formation of a specialized structure for managing active social programs.
- Conducting various programs aimed at training in the field of social responsibility.
- Implementation of all kinds of social programs.
- Assessment, as well as informing all interested parties about the results of ongoing social programs.
Directions
In addition, the principles of corporate social responsibility provide for the distribution of several areas of social programs.
- Conducting good business practices.This direction of social programs as the main goal provides for the active promotion of the adoption and subsequent cultivation of good business practices among its own customers, partners and suppliers.
- Nature protection and resource conservation.The concept of corporate social responsibility envisages this direction as an initiative of the company, and as its main goal it sets the minimization of the harmful impact of the enterprise and its actions on the environment. In particular, all kinds of technologies are beginning to be actively used, aimed at economical consumption of natural resources, recycling or reuse of waste, minimization or complete elimination of environmental pollution, the formation of environmentally friendly production, as well as transportation.
- Active development of the local community.It is also carried out on a purely voluntary basis and is intended to make the company's own contribution to the development of the local community. It includes carrying out various actions and social programs to support vulnerable segments of the population, preserving or further developing the housing and utilities sector, sponsoring all kinds of cultural, sports and educational organizations, taking part in charitable events.
Employee development
Corporate social responsibility of the business considers the development of employees as one of the most important elements of the strategy, and sets the attraction and further retention of the most talented employees as the main goal. In particular, training is carried out, as well as professional development of employees, motivational wage systems are used, a social package is provided, appropriate conditions for leisure and recreation are formed, a variety of internal communications are supported, and the participation of employees in making all kinds of management decisions is ensured.
All types of responsibility are manifested not only in the internal organization of management, but also in the relationship between the organization and society, which are of great importance in the development of both. In modern conditions, corporate social responsibility plays a decisive role. With the development of production, scientific and technological progress, urbanization of life, new, extremely complex problems arise and become aggravated: environmental, socio-economic, technical, informational, urban, cultural, etc.
The future of civilization depends on a comprehensive solution to these problems. But their solution is largely determined by the activities of modern corporations, their responsibility to society and the future. This is why the problem of corporate social responsibility is becoming the central problem of management today. Its solution in the economic, scientific, technical, socio-political course excites the minds of many representatives of politics, science, business and management.
Corporate social responsibility(CSR) - realization of the interests of the company (corporation) by ensuring the social development of its team and the active participation of the company in the development of society.
CSR concept includes:
The responsibility of the organization to its partners;
Social aspects of interaction with suppliers and buyers of products and services;
Corporate development - carrying out restructuring and organizational changes with the participation of representatives of the top management of companies, personnel and public organizations;
Personnel health and safety in the workplace;
Responsible employee policy, personnel development management;
Environmental responsibility, environmental policy and use of natural resources;
Interaction with local authorities, state structures and public organizations to solve common social problems;
The responsibility of the organization to society as a whole.
Corporate social responsibility, as opposed to legal, implies a certain level of voluntary commitment to allocate financial and material resources for solving social problems on the part of the organization's management. This tendency takes place in relation to what lies outside or beyond the requirements determined by the law or regulatory authorities.
The life support of society is determined in the processes of life by the level of resources consumed and the production of material goods. The totality of territories, natural resources, the population in the environment of his residence constitutes the living space of society, the space of activities of organizations.
The social responsibility of the corporation's managers (top managers), therefore, consists in organizing and successfully managing a business, in a constant search for beneficial interactions with the state. The fruits of this cooperation are a balanced and dynamically developing society, in which the work of each member of society is a prerequisite for general welfare.
In Russian management, the number of participants is increasing, who believe that social responsibility to its own personnel and to society is not something exceptional, generated only by special circumstances, but a norm arising from the very essence of the organization's activities. The social aspects of activity become as inseparable from it as the economic aspects.
The objects of corporate social responsibility are: ecology, demography, safety, health, education, culture, science, information, recreation (Fig. 1.1). These areas of human and society development need support from business, support, primarily economic, as well as political, organizational.
Figure: 1.1. Objects of social responsibility
To build a system of responsibility taking into account its diversity, it is necessary to know the characteristics of responsibility in their full composition and scope.
Liability has the following characteristics:
1) Typological affiliationresponsibility - manifests itself in a combination of various types, and not only in belonging to one of the above. The art of implementing responsibility in management processes lies in building this combination.
2) Measureresponsibility - reflects the degree of censure, encouragement, the strength of punishment or approval of work results. It should be borne in mind here that responsibility in management acts not only as a deterrent or restriction factor, but also as a motivation factor. The effectiveness of these factors is determined by both the type and measure of responsibility.
3) Targeting- to whom the responsibility is intended, who should take it into account and how.
4) Organizational formimplementation - is enshrined in regulations, instructions, agreements, contracts, etc.
5) Conditional character- may operate under certain conditions established in advance.
6) Sourceimplementation. For the internal organization of activities, this is the level of the management system, in accordance with the distribution of powers. For external relations - the organizations specified in the contract or agreement, as well as government regulatory bodies.
7) Time characteristics.There is always a time for its occurrence and implementation. Moreover, responsibility can change over time - weaken or worsen. This can happen when situations, conditions, needs, organizational regulations change.
Tumilevich Elena Nikolaevna, Cand. econom. Sci., Associate Professor, Department of Enterprise Economics and Management, Khabarovsk State Academy of Economics and Law, Russia
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Annotation:
The article discusses the conceptual foundations of the system of organizational support for corporate social responsibility in a company. In accordance with the level of responsible behavior of the company, two options are proposed for building a system of corporate social responsibility: with the allocation of an independent unit that implements the principles of corporate social responsibility, and with a high level of centralization of this scope of work in the level of top management and delegation of authority to lower levels in the relevant departments ...
JEL classification:
Corporate social responsibility (CSR) in Russia today is not just a newfangled concept underlying the company's PR events. This is a necessary component of any successful company, the goal of which is to achieve and maintain leadership positions in the market. CSR is a voluntary contribution of business to the development of society through social investments aimed at professional development and social protection of personnel, support for health care, sports, culture, education, environmental protection, etc. ... Activities in this area should be systemic and consistent with the interests of all stakeholders.
The solution of any issue of the company requires the implementation of organizational, technical, methodological and informational support. The CSR concept also implies the need to form a certain composition of units, services, units, endowed with appropriate tasks and powers. To do this, it is necessary to build a system of organizational support for CSR, which is a functional subsystem of the entire enterprise.
The system of organizational support for corporate social responsibility is an interconnected set of internal services and divisions of the enterprise that ensure the development and adoption of managerial decisions on certain aspects of its social activities and are responsible for the results of these decisions.
In practice, companies have different approaches to the formation of the CSR subsystem. It depends on many factors, among which are the following: the size of the company; organizational and legal form; the level of diversification of the company, including in relation to business lines and products, sales markets, financial portfolio; the state of resource and staffing; system of normative legal regulation of CSR; company policy in relation to CSR; support of CSR principles by the company's staff and its management.
Levels and principles of building corporate social responsibility
The main factor affecting the system of organizational support for CSR is the level of social responsibility of the company. At the same time, three levels of responsible company behavior can be distinguished, according to the UN Development Program.
1. Basic level, which houses all companies that comply with applicable laws. The organizational support of a company of this level is not specific, since, in fact, there is no talk of implementing CSR principles.
2. Second level social responsibility of business involves the use of tools aimed at improving the quality of the internal environment for employees of the enterprise: providing voluntary medical insurance, opportunities for advanced training, providing housing, kindergartens for employees' children, etc. This type of responsibility has been tentatively called "corporate responsibility".
3. The third is the highest level responsibility implies focus on the development of society, improving the quality of life of the population of the territory where the enterprise operates.
For the second and, to a greater extent, the third level of social responsibility, the problem of forming a system of organizational support for the implementation of CSR principles in the company is acute.
An enterprise that is at the last two levels of applying CSR practices when building an organizational structure that ensures the implementation of the concept, in our opinion, should adhere to the following principles:
- complexity: introducing CSR principles into the general strategy of the company;
- consistency: support of CSR principles by all members of the company and taking them into account when making management decisions;
- openness and information transparency in activities;
- formalization and regulation: clear regulation of procedures and business processes;
- portfolio social investment (comprehensive assessment of the effectiveness of the corporate social network);
- the principle of analyzing and monitoring the results of the implementation of CSR in the company's activities in order to develop solutions aimed at improving the efficiency of the company.
That is, we adhere to the point of view that CSR should not be an end in itself, but a tool for the strategic sustainable and successful development of the company.
The algorithm for forming a corporate social responsibility management system is shown in Fig. one :
Two approaches to building a system of corporate social responsibility
Let's pay attention to the construction of the organizational structure within the framework of the corporate social responsibility management system.
Social management service, CSR service should organically fit into the general structure of enterprise management. At the same time, in our opinion, it is possible to implement two approaches to building a system of organizational support for CSR.
1.H independent activity of functional control centers (production activities, personnel, sales and finance), with the allocation of a social responsibility management center. At the same time, it is assumed that there will be a limited, clearly defined information link between the main divisions in the organizational structure of the company's management on corporate social responsibility.
The main areas of work within the CSR subsystem include solving the following range of tasks.
1. Definition of functional tasks:
- information for the formation of projects;
- general scheme of the project within the framework of CSR;
- detailing the project diagram.
2. Personnel:
- subsystem of recruitment, personnel accounting, access to information;
- subsystem of the organization of the workplace, conditions of remuneration (salary, percent);
- job descriptions;
- internal interaction (document flow, control system).
3. Subsystem "Personnel motivation":
- study of the CSR project;
- planning and marketing (planned and emergency events);
- preparation of plans - the planned result;
- approval of plans - operation or revision;
- analysis of results.
4. Increasing the efficiency of work in the direction of CSR:
- optimization of expenses for the implementation of CSR principles;
- identification of the use of new means, methods, techniques of CSR;
- an increase in effective acting means.
When building a CSR subsystem in a company, it is also important to implement supporting elements, including software support, regulatory and methodological support for the CSR system, information support, etc. (see fig. 2).
For example, there is a CSR manager at Kyivstar. He works in the corporate communications department (reports to the CEO), and his main responsibilities include developing and implementing a CSR strategy. Another employee of the department is also engaged in this direction - a specialist in social communications.
2. Interconnected activity of the organization management centers... It is assumed that most of the specific decisions are made by independent dedicated centers within the framework of their functional powers, and a number of synthesizing management decisions are developed and made collectively, together with other interested centers of enterprise management. As a rule, specific performers are identified who are responsible for such communication with other departments, and the list of relevant decisions is determined by senior management in advance. This approach largely eliminates the contradictions in tasks that often arise between individual divisions of the company. In this case, the activities of all divisions are focused on achieving the highest goals of the entire company, and not a separate area. On the other hand, there is an overload of top management when adding tasks and functions related to the implementation of CSR principles.
This approach is used in many companies with the allocation of building blocks depending on the stakeholders with whom work is carried out within the building block. The main stakeholders of the company are the following target groups:
- shareholders (usually a department for work with shareholders is formed, which is subordinate to the board of directors, chairman of the board);
- investors (a department for work with investors is being formed, which is subordinate to the board of directors);
- employees (department of personnel management, subordinate to the general director);
- state structures (department for work with the authorities of the Russian Federation, subordinate to the general director);
- consumers (individuals and legal entities) (marketing, sales, customer service, commercial department, etc., subordinate to the general director);
- partners (department of perspective development, strategic management, etc., subordinate to the general director).
That is, within the framework of this structure, the bearer of CSR principles is the highest level of management, CSR principles permeate all the company's activities, the main relationships with dependent persons are built by the relevant departments and divisions.
To create an effective corporate governance system in the company with the introduction of CSR elements, it is necessary to determine the appropriate procedures for the organization's functioning at the following levels:
- meeting of shareholders;
- the board of directors;
- top management (first and second level).
Conclusion
In conclusion, we note that most Russian companies have not yet reached the point of managing CSR at the strategic level. Although there have already been tendencies to move along this path. For example, at OAO LUKOIL, the principles of environmental activity are defined in the Policy in the Field of Industrial Safety, Labor Protection and Environmental Protection in the 21st Century. To implement the principles and goals of this document, in turn, programs are being developed in the field of environmental protection, industrial safety and labor protection. The unified corporate management system for industrial safety, labor protection and the environment of the company is certified in accordance with ISO 14001 and OHSAS 18001.
3. Morozova I.S. Corporate social responsibility in the information society // Information humanitarian portal “Knowledge - Understanding. Skill". –2011. - No. 6.
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5. Official site of the company Kyivstar [Electronic resource].
- Access mode: http://www.kyivstar.ua.
The essence of CSR.
Corporate social responsibility is the voluntary obligation of businessmen to pursue such a policy, make such decisions and follow such directions of activity, which are desirable from the point of view of the goals and values \u200b\u200bof society. In other words, it is a kind of social contract between business, consumers and government, the purpose of which is to contribute to the good of the whole society.
In relationships with partners;
With regard to consumers;
In relation to their employees;
Environmental responsibility;
In front of society as a whole.
The origins of CSR
The concept of corporate social responsibility has appeared in business relatively recently. It is believed that the American economist Howard Bowen coined this term when he published his work "Social Responsibility of a Businessman" in 1953, in which he defined business as "a part of society responsible for its stable development."
If in Western society the concept of corporate social responsibility began to take shape as an independent trend back in the middle of the last century, then in Russian business the practice of social responsibility is in its infancy. The main reason for this is the “youth” of independent Russian business, which has replaced the planned economy. In the conditions of the country's absolute instability in the 1990s, the problem of social responsibility in terms of the level of significance was inferior to the problem of maximizing profit. As the economic situation stabilized, favorable conditions appeared for the emergence of CSR: firstly, the growth of economic well-being gave rise to the emergence of an active civil society, and secondly, the enhanced establishment of partnerships with foreign corporations, which traditionally require compliance with CSR principles from their partners.
The year 2002 can be objectively considered the moment when CSR practice appeared in Russia: it was at this time that the first non-financial reports were published in our country (Gazprom published environmental reports, BAT Russia published a social report).
Stages of CSR Development
According to a number of scientists in its development, corporate social responsibility (in developed countries of the world) over the past decades has passed three stage.
1. First step (60s - mid 70s of the last century) was characterized by the flourishing of traditional philanthropy (or charity). The companies tried to “dilute” business and social activity as much as possible, focusing on helping the most vulnerable categories of the population (children, disabled people) or cultural institutions. Assistance was allocated in the form of in-kind or monetary donations based on the personal sympathy of the leader.
2. On second stage
(mid 70s - early 80s) Strategic philanthropy was the response of business to the economic crisis, pressure from the public and authorities due to the reluctance of corporations to take care of their own employees and local communities, as well as neglect of environmental issues, quality standards and safety in workplace. Forced to engage in social activity, companies decided to derive maximum benefits from it.
Strategic business philanthropy is characterized by a willingness to get optimal profit instead of maximum, a focussed approach to solving social problems (focusing on solving the problem itself, and not on fighting its results). This approach is based on the desire of the business to align the solution of social problems with the strategic goals of the company.
3. In the mid-80s. of the last century, all over the world, strategic philanthropy was replaced by the concept of corporate citizenship ( third stage ). At the local level, corporate citizenship manifests itself in the form of social investment of business, which means the joint work of the commercial, non-profit and public sectors to solve pressing socio-economic problems of local communities. Companies do not just allocate goods, money or their employees, but are included in partner programs with all their resources.
The main areas of CSR manifestation.
Areas where business social responsibility is manifested:
· Payment of taxes to the local insurance fund;
· Staff development;
· Socially responsible restructuring;
· Financing by the corporation of measures to protect the environment;
· Resource saving;
· Charity;
· Social-oriented policy in relation to the corporation employees;
· State targeted programs;
· The participation of corporations in the affairs of local communities.
Modern trends in the development of CSR.
Modern trends in the development of CSR in Russia are based on the social state policy focused on the formation of political and social stability in the country, responsibility provided for by labor and tax legislation. At the same time, the business community continues to anachronistically adhere to the concept of profit maximization.
The socialization of the goals of world business forms new targets for enterprises (organizations, firms): in carrying out production and economic activities, they should focus, first of all, on universal human values, realizing the concept of corporate social responsibility (CSR), and only secondarily on the needs of the market in high quality goods and services driven by consumer demand.
There are several characteristic trends that have arisen against the background of increasing corporate social responsibility:
1. Reducing the role of the state. In many countries, especially small and developing ones (that is, where the state is not able to bear the burden of social responsibility), the solution of environmental issues, human capital development is almost entirely borne by large multinational corporations.
2. Increase in exactingness on the part of consumers. More and more corporate and private consumers go to long-term relationships with one or another company, being confident in the "social reliability" of a supplier who does not harm nature, does not violate human character.
3. Distribution of responsibility between partners and investor pressure. Many socially responsible companies make sure that there are no socially irresponsible partners in their production chain, as this can damage their image. They are also under strong pressure from socially responsible investors who use their shareholder rights to change company policies. There are frequent cases of mass purchase by activists of stakes in unreliable companies in order to gain access to its management and reorientation of activities.
Today, an increasing number of enterprises, organizations, scientists, practitioners and just curious people are interested in issues of corporate social responsibility (CSR), or, as it is called in another way, corporate responsibility, taking into account corporate ethics, corporate citizenship, sustainable development, responsible business and dr.
What is CSR and what is its essence?
Let's try to figure it out.
CSR is, firstly, the fulfillment by organizations of social obligations prescribed by law and the willingness to strictly bear the corresponding mandatory costs.
Secondly, CSR is the willingness to voluntarily incur unnecessary social spending in excess of the limits established by tax, labor, environmental and other legislation, based not on the requirements of the law, but for moral and ethical reasons.
In general, CSR assumes:
- production in sufficient quantities of products and services, the quality of which meets all mandatory standards, while observing 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, disabled people, orphans and lonely elderly people;
- compliance with generally accepted legal and ethical standards of doing business.
Today there are many definitions of the concepts of "social responsibility of business" and "corporate social responsibility":
Corporate social responsibility - maximum use of the company's advantages and minimization of disadvantages that affect both business participants and society as a whole.
Social responsibility differs from legal responsibility and is considered as a voluntary response of the organization to the social problems of its employees, residents of the 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 encompasses such issues as ecology, social justice, and equality. Organizations are obliged to show responsibility in three areas - finance, the impact of their activities on society and the environment, and environmental impact. This applies not only to business, but also to government, community and volunteer organizations.
Business social responsibility - the concept according to which a business, in addition to complying with laws and producing a quality product / service, voluntarily assumes additional obligations to society.
Social responsibility is basically a philosophy or image of relations between the business community and society, and for their implementation and sustainability over a long period of time, these relations require leadership.
Business social responsibility:
1) a set of policies and actions related to key stakeholders, values \u200b\u200band meeting the requirements of the rule of law, 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 is a voluntary contribution of business to the development of society in the social, economic and environmental spheres, directly related to the main activities of the company and going beyond the minimum 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 refers to the specific obligations of the company and the resulting actions of commercial organizations towards their communities in 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, adopted by it in excess of what is required of it in accordance with the legislation 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 succinctly and comprehensively reveals the essence of the concept of corporate social responsibility: “Corporate social responsibility is one that meets the specifics and level of development of the company, regularly revised and dynamically changing set of obligations, voluntarily and consistently developed with the participation of key stakeholders accepted by the company's management, taking into account the opinions of staff and shareholders, carried out mainly at the expense of the company and aimed at implementing significant internal and external social programs, the results of which contribute to the development of the company (production growth, improving the quality of products and services, etc.), improving reputation and image, establishing 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 the responsibility of a company to people, organizations that it encounters in the course of its activities, to society as a whole, not just a set of principles according to which the company builds its business processes, and 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.
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