Дипломная работа: Социальная ответственность корпорации в современных условиях (на примере ОАО "Востокгазпром")
In the third part the researcher points out that
corporate responsibility should be seen as a journey rather than a destination,
and as society’s expectations of business continue to get more demanding, the
sooner companies start out the better. In recent years much has been written
about the subject and the business imperatives.
The aim of this paper is to provide a simple
guide to understanding what the corporate social responsibility is and what
benefits a companies can gain by realizing social programmes.
The object of this paper is big companies.
The subject of this paper is a corporate social
responsibility of big companies.
CSR: main ideas and approaches
To start with it is necessary to mention that
corporate social responsibility (CSR) has emerged as a significant subject of
public policy, in many countries as well as internationally. Considered by some
to be “the business issue for the twenty-first century", CSR is assuming
an increasing part of the larger debates over both globalization and
sustainable development. There is no universally agreed definition of CSR. Differing
perceptions of CSR have resulted in many misunderstandings and have created
obstacles for trade unions in addressing the opportunities and challenges of
CSR. Some trade unionists look upon CSR as a desirable goal, while others in
the unions see in it a dangerous attempt to create a substitute for the
traditional roles of both governments and trade unions. And, of course, many
trade unionists regard CSR as just “PR" (public relations).
The fact of the matter is that CSR has a tangible
dimension that cannot be ignored by trade unionists. It has spawned a new
industry of consultants and enterprises offering CSR services to business. It
has changed the industry of investment managers who organize funds and other
investment vehicles as well as those enterprises that offer company information
to investors. CSR is manifest in the newly created CSR departments found in
numerous corporations, in “multi-stakeholder” initiatives involving
non-governmental organizations (NGOs) (and sometimes trade union organizations),
and in public-private partnerships linking business and governments.governments,
intergovernmental organizations and regional institutions such as the European
Union have developed work plans and have created special units to promote CSR. Business
schools and universities have also created CSR departments and units. CSR is
the subject of numerous books, articles, web sites and entire journals. Thousands
of businesses have adopted codes of conduct, ethical principles and guidelines
in the name of CSR.
Not to mention the fact affair, CSR is also the
proliferation of increasingly elaborate reports by corporations on their social
responsibility or their “sustainability performance". Part of this
phenomenon is explained by an accounting industry that is positioning itself to
sell assurance1 for non-financial reporting in the anticipation that companies
will eventually be forced to provide such reports and to have them verified. Trade
unionists cannot ignore the concept behind this phenomenon. As a concept, CSR
has been used to counter or complement trade union objectives and is the
subject of a debate over the relationship of business to society. The outcome
of that debate will affect workers and their trade unions.
The term “corporate social responsibility” is
not new, at least in academic literature, but the concept has evolved.
“Corporate responsibility involves a commitment
by a company to manage its role in society - as producer, employer, marketer,
customer and citizen - in a responsible and sustainable manner. That commitment
can include a set of voluntary principles - over and above applicable legal
requirements - that seek to ensure that the company has a positive impact on
societies in which it operates. ” [70]
“Corporate social responsibility are actions
which are above and beyond that required by law. ” [66]
“It is not about ‘doing good’, it is not even
about being seen to be doing good, it is about recognizing a company’s
responsibility to all its stakeholder groups and acting in their best interests."
[69]
“Corporate social responsibility is the overall
relationship of the corporation with all of its stakeholders. These include
customers, employees, communities, owners/investors, government, suppliers and
competitors. Through effective CSR practices, organizations will: achieve a
balance between economic, environmental and social imperatives; address
stakeholders’ expectations, demands, and influences; sustain shareholder value."
[63]
CSR is a “concept whereby companies integrate
social and environmental concerns in their business operations and in their
interaction with their stakeholders on a voluntary basis" [60].
Actually, among the most frequently recurring
elements in the various definitions of CSR are its voluntary nature and its
emphasis on management initiatives and on managing social impact, as well as
the idea that companies have stakeholders whose interests must be taken into
account.
Needless to say, sometimes questions about the
meaning of “CSR” lead to discussion of whether it is, in fact, the right term
to use. Some prefer “CR" (corporate responsibility) because they believe
that the word “social" does not include “environmental". Others
prefer “OR" (organizational responsibility) or “SR" (social responsibility)
because they do not believe that business enterprises should be singled out or
treated differently from other organizations or even governments. Still others
prefer the term “corporate citizenship", with its implication that a company
should be regarded as an individual, having both rights and responsibilities. In
any event, the term “corporate social responsibility” is used more often than
the other terms.
Obviously, the most controversial issue in the
definition of CSR centres on the idea that it is about the voluntary activities
of companies “above and beyond legal requirements”. The question is not whether
companies should respect the law - some defend the voluntary nature of CSR by
saying that it assumes compliance with law (“takes compliance as a starting
point”). Although it is increasingly accepted that CSR is about voluntary
activities, this has not ended the controversy over the voluntary nature of CSR.
Two unresolved questions keep the controversy alive. The first concerns the
adequacy and role of business regulation and the second is whether business
should determine its social responsibilities where society has not incorporated
its expectations of business into legally binding requirements. Some see CSR as
an alternative to regulation, and some promoters of CSR want acceptance of its
voluntary nature to translate into acceptance that voluntary initiatives are
the sufficient and preferred means of addressing the social consequences of
business activity.
It is popularly believed, if CSR is to be a
voluntary concept, then it is important that it be distinguished from other
concepts concerning the relationship between business and society. The term
“corporate accountability” (at least in the English language) is now being used
by some to refer to the obligations imposed on corporations by governments, and
to the corporate governance framework established to hold management
accountable. Thus, corporations are said to be “accountable” in a binding sense
both to their shareholders and to the governments under whose laws they are
created and must operate. There is little difference in English between the
meanings of the words “accountability" and “responsibility" (a
similarity that does not exist in some other languages). There is, however, a
need for terms that can be used to distinguish between the regulatory and
corporate governance idea in this use of the term “corporate accountability” on
the one hand, and the voluntary activities idea most often meant by the term
“corporate social responsibility” on the other. It is widely accepted that
regulatory and corporate governance frameworks can shape corporate behavior
more than CSR principles or initiatives. There is also growing recognition that
these regulatory frameworks are inadequate.
According to this paper, distinguishing the
voluntary from the binding is not the only important distinction. The voluntary
nature of CSR is often interpreted by business to mean that, since CSR
activities are not binding, they are always optional and therefore can be
determined solely by business. Through the use of voluntary codes and other
forms of private standard-setting, companies decide what they consider to be
their responsibilities to society. Implicit (and sometimes explicit) in these
self-definitions is that there must always be a “business case” - that is, a
positive financial result from the responsible behaviour. Often, this private
standard-setting has resulted in a redefining or reinterpreting downward by
business of already established norms. Norms need not be binding to be
applicable and the expectations of society with respect to the behaviour of
business are manifest in non-binding instruments at the national and
international level as well as in other forms of “soft law" and practices
which may vary among cultures and societies. If CSR is only a voluntary
concept, then there must be another concept that could be called “the social
responsibilities of business". This would enable us to distinguish the CSR
activities, which are optional, from the legitimate expectations of society
which are always applicable, even where they are not binding.
As a matter of fact, it is in the nature of CSR
to be a management concept - it really does not distinguish the company from
its management and is, in the end, only about management decisions and systems
that management should put in place to make and implement decisions. Understanding
the social impact of a company involves understanding that the management of a
company, on the one hand, and the company as a whole, on the other, are not the
same thing. As UN Secretary-General Kofi Annan observed in July 2000 when
describing the participants in the Global Compact, “Labour unions can mobilize
the workforce - for after all, companies are not composed only of their
executives."
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