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The concept of corporate social policy. Instruments and directions of corporate social policy

Regional social policy is a set of theoretical principles and measures of federal bodies aimed at social development regions, taking into account their specifics. It is formed and implemented in the regions of Russia on the basis of the coordinated socio-economic policy of the state, the subject of the Federation and the municipality. S.p.r. is a set of measures developed and implemented by the authorities of the region and other stakeholders with the participation of local government, taking into account the formed concept of regional social development. Its object is the entire population of the region, individuals, social communities operating in the respective territory. The subject of S.p.r. are state bodies, organizations, institutions and associations (professional, political, religious, charitable) that have an impact on the social sphere of the region. The subject of the state S.p.r. are regional legislative, executive and judicial authorities. Issues of improving the welfare, living standards of the population, creating social prerequisites for the formation of economic incentives for participation in social production, respectively, are also resolved to a greater extent at the regional level. During the period of intensive structural adjustment, the S.R.R., formed and implemented by regional and municipal authorities, becomes the main determinant of the development of the social sphere, since it is precisely this that will help to avoid or reduce the social costs caused by the unstable state of the transition period, through the targeted impact of interested structures and persons into separate components of the social sphere of the region. The SPR, being an integral component of the national SPR, has a great influence on the establishment of the principles of the social state in the regions of Russia, the achievement of its goals and objectives.

Social policy corporate. In a welfare state, this is an integral part of the state social policy that regulates relations in society of its various social strata and groups. Social institutions, procedures and mechanisms serve as tools for the realization of these interests, the struggle of their representatives for priorities in economic and social policy. The institutions and mechanisms of social partnership play a key role in this. Corporatism is not synonymous with self-government or a special form of “industrial democracy”. The researchers of these processes (Herzberg, McGregor, Louis Blanc, and others) analyzed individual forms of combining people's interests, but a single corporate form has not yet been developed. To a certain extent, corporatism opposes the model of economic development, which can be conditionally designated as "individualistic". It, with a certain degree of assumption, can be considered as a model of socio-economic behavior, where the main thing is the balance of interests of participating subjects of all categories and levels. This allows you to create the most favorable socio-economic environment, because. The focus of corporate relations is not on the redistribution of income, but on providing everyone with real opportunities to receive goods and services.

Countries such as Germany, Sweden, Japan achieved success at the end of the 20th century. largely due to the use of the principles of corporatism. Naturally, they were transformed into them in different ways, taking into account the historical and natural-economic features of the development of these countries. The corporatism based on "order and organization" in Germany differs from the corporatism in Japan, which is based on the "Japanese spirit" and the mentality of its people. Nevertheless, all these are various modifications of corporate relations. The latter reduce the level of confrontation (struggle) inherent in a market economy, since key element becomes not a struggle, but the protection of their socio-economic interests. The corporate potential has enormous potential and, if used rationally, can provide significant synergistic effect which concerns not so much the economy as the social sphere. This process can be viewed as a special social transformation leading to the creation of a modern, complex system of relations that meets the principles of an open market socially oriented economy.

Corporatism is a natural desire of a person to satisfy his interests with the assistance of other people, and not at their expense, but with their help and support, through the development of his community. If we take into account that the life of society takes place within the framework of at least two groups of relations that develop between people: socio-economic, based on property relations, and organizational-economic, associated with the real interaction of people in the field of organizing activities and production, methods of their regulation, management - then corporate relations can be considered both as one of the components of the organizational and economic relations of a market economy, and as a way (method) of regulating joint activities. Each country has its own modification of socio-economic development, which differs not only in tools and mechanisms, but, above all, in the level of efficiency of their functioning. And the emergence of the concepts of "Swedish model", "Japanese model", " american model» due to the formation of certain systems of socio-economic relations in individual states in the framework of the formation of world market relations.

Russia, where large corporate formations are still being formed, has not yet come close to an effective corporate economy, without which S.p.k. is unthinkable. The introduction of an element of corporatism into social policy contributes to a more stable balance between economic efficiency and social justice, the gradual transition of the main burden of social spending of the welfare state to the level of corporations and enterprises.

The essence and structure of the concept of "corporate social policy" are considered from the position of sociological science, the system of performance indicators of its main directions is substantiated, based on the measurement and evaluation of which it is possible to build an optimal model of corporate social policy.

Based on a critical analysis of the main theoretical approaches to understanding the essence of corporate social policy, a new definition is given, according to which it is understood as a system of managerial influences aimed at ensuring effective interaction between an enterprise, society and the state. Creation of a system of social guarantees within the enterprise, its participation in the implementation of social programs and events, the formation of corporate culture norms.

The term "corporate social policy" should be distinguished from the concept of "corporate social policy". The social policy of corporations as a set of large economic associations is more consolidated and is aimed at the formation of norms and principles of social policy that can determine the actions of individual enterprises. It should also be distinguished from the concept of "corporate social responsibility" (CSR). The term "corporate social policy" is a broader concept that allows you to analyze a wider range of activities of an enterprise in connection with the norms of its corporate culture.

The subject of corporate social policy can be not only the management structures of individual enterprises, but also business associations that will develop directions and standards for the implementation of the CSP and encourage their observance. In the current situation, we can also talk about the special role of the state in the development of the PCB system. Without effective state support and an incentive system, Russian enterprises will not be able to implement social policy. Therefore, the state will also act as an active subject of the CSP.

However, in our opinion, it is impossible to belittle the role of an individual enterprise as the main bearer of corporate social policy. It is the management apparatus of a particular enterprise, based on the financial capabilities of the enterprise, corporate goals and objectives, that develops the main directions of the CSP.

An employee of an enterprise can act both as a subject of corporate social policy (being an active member of the trade union, a representative of the corporate culture of the enterprise), and as an object of the CSP (to which the main vectors of the internal social policy of the enterprise are directed). However, the object area of corporate social policy cannot be reduced only to issues of support for employees of enterprises, this is a wider range of issues, which may include the problems of the entire community as a whole.

KSP object what stands out is what opposes the subject in his subject-practical activity to solve both external and internal social problems, with which he is constantly in interaction. In its completed form, the object of corporate social policy is a process from the emergence of a need to update the social sphere to the creation of an object for its satisfaction, which, in turn, gives rise to new needs, and so on.

In the course of the methodological analysis, the main factors influencing the development of the enterprise's CSP were identified. This is a combination of external factors, which include state support, the adequacy of the taxation system, the social protection of entrepreneurial activity, its public assessment, the consolidation of the business environment, and so on. The set of internal factors includes the system of social guarantees for employees of the enterprise, training and retraining of employees, participation of the enterprise in the implementation of state social programs, and so on.

The structure of the corporate social policy includes the following elements: norms and principles of relations between employees of the enterprise and its management, as well as between the enterprise, the state and society; attitudes and patterns of behavior that determine the actions of the enterprise's management to solve social problems both within the enterprise and outside it; corporate culture, which is a set of behaviors acquired by the organization in the process of adaptation to the external environment and internal integration, which have shown their effectiveness and are shared by the majority of members of the organization; special subdivisions, departments that perform the functions of developing and implementing the norms of corporate social policy at enterprises; material assets of the enterprise, allowing to implement charitable, sponsorship and long-term social programs.

The functions of corporate social policy as a social institution include the following: reproduction of social relations (corporate social policy is aimed primarily at solving social problems both within the enterprise and outside it, so its implementation allows maintaining the stability of the main social systems); integration of public systems (implementation of the norms of corporate social policy at the enterprise contributes not only to strengthening ties and contacts within the enterprise, but also to optimizing the interaction between the enterprise and society); regulation of economic and social relations (corporate social policy is a system of managerial influences aimed at ensuring effective interaction between the enterprise, society and the state, creating and maintaining a system of social guarantees within the enterprise and solving social problems outside it). Streamlining social relations (the process of standardization of corporate social policy makes it possible to determine the general principles of the enterprise's social activity, optimize the system for evaluating such activity).

The author has developed a system of indicators that allows to evaluate the effectiveness of the corporate social policy of the enterprise. Two groups of indicators were identified that can be used to measure the effectiveness of the corporate social policy of an enterprise: objective and subjective indicators.

Objective indicators include the following:

1. Participation of the enterprise in solving social problems (implementation of charitable and sponsorship programs, participation in the implementation of state social projects, participation in the development of the region's infrastructure, compliance with environmental standards, the amount of deductions from the enterprise for charity);
2. Social guarantees for employees (the presence of a trade union organization, the provision of medical insurance, the availability of payments during maternity leave, the possibility of obtaining preferential vouchers, mortgage lending, ensuring adequate working conditions, ensuring a decent level of wages);
3. The effectiveness of personnel management (providing career opportunities, opportunities for retraining and retraining of employees, participation of management in conflict resolution);
4. Corporate culture enterprises (development of the general mission of the enterprise, the presence of an internal corporate information system, the existence of a collective agreement, carrying out activities to unite employees into a cohesive team);
5. Social reputation of the company (provision of social reporting; effective interaction with partners, compliance with corporate social policy standards).

Subjective indicators include:

1. Satisfaction of employees of the enterprise with the implementation of corporate social policy in general;
2. Evaluation of the work of the trade union organization;
3. Satisfaction with the possibilities of social insurance at the enterprise;
4. Evaluation of the possibilities of obtaining vouchers in sanatoriums and rest houses;
5. Evaluation by employees of opportunities for advanced training at the enterprise, career opportunities;
6. Satisfaction with the climate in the team, the enterprise management system;
7. Evaluation of the social activities of enterprises in the media.

Basic models of corporate social policy of foreign and Russian enterprises.

The specifics of the main models of management of the corporate social policy of an enterprise abroad and in modern Russia.

There are several well-established models of corporate social policy in the world, each of which reflects the socio-economic structure that has historically developed in a particular country. The selection of the most effective components and directions for the development of such activities abroad made it possible to determine the priority directions for the formation of an optimal model of corporate social policy.

The American model is formed by the companies themselves and provides for the independence of enterprises in determining their social contribution, but the legislation stimulates social investment in solving social problems through appropriate tax incentives, while state regulation is minimized. The role of the state is to adopt relevant laws and regulations, recommendations and requirements. The European model is more a system of measures of state regulation. This is manifested, first of all, in the fact that European politicians attach great importance to supporting various initiatives in the field of corporate social responsibility. The British model of the CSP includes elements of the American and European models, but involves the participation of many social institutions and organizations (media, state, civil society, etc.) in the process of harmonizing public interests, as well as promoting and encouraging the best social practices.

However, we must not forget that the modern economy is global and, along with national models, it is more expedient to consider global, global stereotypes of socially responsible behavior.

Model "traditional conflict" contains disagreements in relations between production and the environment. The decisions of such companies create a negative image of them and require that government policies or other market-regulating interventions restore a socially optimal balance. Within the model " socially responsible investments” ecological integrity and healthy communities are seen as a means of achieving greater profits. Model "social achievement" explains the ideology of businesses that have made commitments to environmental and social goals without evidence that corporate citizenship results in tangible financial gains.

The formation of an optimal model of corporate social policy for modern Russia should be based on taking into account the features and positive experience of pre-revolutionary and Soviet models of the social policy of Russian enterprises.

The characteristic features of the pre-revolutionary Russian model of corporate social policy include:

· focus on the development of long-term projects (priority areas: cultural projects, financing of cultural institutions, social centers, hospitals, schools, universities);
· the fight against corruption (the formation of an atmosphere of honest entrepreneurship responsible to the state, the desire to abandon the long-term practice of merging the bureaucratic and business environment);
unsystematic social policy (entrepreneurship, as an organized force, never before the revolution was the initiator of improving the situation of workers - what was created in the field of social security was done by individual industrialists and manufacturers);
· lack of norms of corporate social policy (there were no business unions and associations in the country that could form common initiatives in the field of charity or in the field of social guarantees).

The characteristic features of the Soviet model of corporate social policy include:

· ideological orientation (correlating the goals of the social policy of a particular enterprise and the state, slogans about the unity of interests of the employees of the enterprise and society as a whole);
· paternalism (manifestations of guardianship, care of the enterprise about its employees, especially in the sphere of distribution of social benefits, patronage of social institutions, patronage of schools, kindergartens, etc.);
· close merging of industry and society (a large Soviet enterprise often became the center of urban life, forming around itself a special society, a special social field; the emergence of single-industry towns).

According to the sources of regulation and practice, the Russian version of corporate social policy is characterized by the predominant participation of large companies, the use of social programs as a tool for building social reputation, the absence of systemic mechanisms for its regulation, and the use of Soviet experience in the implementation of social programs and projects by enterprises.

An analysis of foreign models of corporate social policy shows that the participation of enterprises in the life of society is either strictly regulated at the level of legislation, or is implemented by companies independently under the influence of a specially created system of benefits. In the first case, the state establishes the norms of interaction between business and society, in which state structures, along with civil organizations, create the necessary conditions for the participation of enterprises in solving social problems. In the second case, the state, under the pressure of civil initiatives, creates an effective system of incentives for enterprises to contribute to social development. Thus, an effective model of corporate social policy management is achieved, which clearly defines the functions of individual parties, the measures of their participation and interaction.

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As a manuscript

YAKOVLEVA Victoria Viktorovna

Development of corporate social policy

in modern Russian society

Specialty: 22.00.04 - Social structure,

social institutions and processes

dissertations for a degree

candidate of sociological sciences

Saratov 2010

The work was carried out in GOU VPO "Saratov State

Technical University"

Scientific adviser -	doctor of sociological sciences, Professor Romanov Pavel Vasilievich

Official opponents:	doctor of economic sciences, professor Zemlyanukhina Svetlana Georgievna doctor of sociological sciences, professor Figlin Lev Aronovich
Lead organization	Russian State Social University, Moscow

The defense will take place on December 16, 2010 at 14.00 at a meeting of the dissertation council at the Saratov State Technical University at the address: 410054, Saratov, st. Politekhnicheskaya, 77, Saratov State Technical University, bldg. 1, room 319.

The dissertation can be found in the scientific and technical library of the Saratov State Technical University.

Scientific Secretary

Dissertation Council V. V. Pechenkin

GENERAL DESCRIPTION OF WORK

The relevance of the dissertation research. The financial and economic crisis that began in 2008 actualized the academic and public discussion about the social sphere of companies. Mass layoffs and wage cuts that have begun have raised the question of the limits of business responsibility to employees and society. Many companies have revised their philanthropic programs and reduced the cost of supporting their employees. Discussions have revived in society about the resource capabilities of the organization and effective social management, about further development its strategies and tools.

The crisis exacerbated the problem of the low efficiency of programs aimed at the quality of life of employees at domestic enterprises, which was due to the lack of methodology and technologies for their formation and implementation. In addition, the crisis clearly showed that during the period of stability that occurred at the beginning of the 2000s, stable and developed institutions were not created to regulate the relationship between business, the state and society, and the mechanisms for coordinating the interests of these groups did not actually work.

These problems are the result of the Soviet model of social policy, which was exacerbated by the crisis of the nineties. The institution of paternalism that had been formed during the years of Soviet power, based on the mechanism of equal distribution, no longer corresponded to the new market conditions. Since the state social policy in the USSR has always been associated with employment and labor achievements, the ongoing reforms, first of all, influenced various forms support for employees by organizations. Enterprises faced difficulties in adapting to new market conditions, many of them changed their form of ownership, all had to go through several economic crises. As a result of the reforms, organizations with different models of corporate social policy emerged. Medium and small businesses have completely abandoned any kind of support for their employees, limiting themselves to paying wages.

At the beginning of the 2000s, the economy stabilized. Many managers began to understand that the staff is a resource for the development of the enterprise, and effective strategies in relation to employees help the organization to be competitive not only in the labor market. However, the lack of a formed and sustainable institution of socially responsible business hinders qualitative changes in the policy of specific enterprises in relation to human resources. There is a lack of theoretical and methodological developments and mechanisms for implementing programs aimed at workers, their families and the local community. Insufficient attention to the social support of workers on the part of the state also affects. As a result, employees cannot feel adequately protected.

The variety of forms of social policy in Russian companies, the need to make changes to relevant strategies at the state level, to include such activities in strategic business planning and evaluate its effectiveness determined the relevance of the dissertation research.

The degree of development of the problem. The theoretical and methodological study of the problem is based on the fundamental works of a number of foreign and domestic sociologists. M. Weber, analyzing the origins of modern capitalism, pointed to the connection between Protestant ethics and characteristics capitalist economy. He showed how Protestantism stimulated the emergence of economic life new forms of behavior based on rationalism and entrepreneurship, which later became the basis for the development of socially responsible business. W. Sombart noted the need to comprehend the new phenomenon. He introduced the concept of social policy and singled out its levels, including the level of enterprises. K. Polanyi showed the need to create mechanisms in the market that protect workers. T. Parsons believed that business companies also have political goals. R. Barker believed that the principles of the implementation of social policy are influenced by the traditions and values of society. He emphasized that not only the state, but also organizations from the sphere of business and civil society can be its subject.

The welfare state is one of the central concepts in the theories of social policy. T. Marshall believed that economic and political changes lead to the emergence of winners and losers, and that this process forces the state to address inequality issues with the help of specific programs and services. G. Geller proposed the concept of a social legal state and gave its interpretation. In his opinion, this is a state that strives to provide every citizen with decent living conditions, security, and ideally, to create equal life chances. W. Beveridge outlined the basic principles of the "welfare state" and pointed out the close relationship between social policy and state economic policy aimed at ensuring full employment. G. Espin-Andersen singled out several models of such a policy, depending on the level of state intervention, decommodification and stratification of society, he also proposed to shift the focus from the payment of benefits to investment strategies. N. Manning focused on political system social security administration and proposed his own classification. In the works of R. Titmuss, support models are distinguished, differing in organizational principle and consequences for citizens. Analyzing contemporary issues domestic social policy, V. Yarskaya-Smirnova came to the conclusion about the growing role of local municipalities in the development of the regional managerial crisis, and also outlined the necessary conditions for overcoming it. The need to include individuals and groups in social policy as equal actors was stated by I. Grigorieva.

A critical analysis of the approaches to solving social problems that have developed among representatives of the Russian elite is presented in the works of V. Minina and O. Shkaratan. I. Yasaveev speaks about the differences in the ways of constructing everyday reality by citizens, politicians and mass media, who sees this as one of the fundamental problems of our time.

Analysis of Russian reforms, methods for evaluating the effectiveness of social policy, understanding its connection with the world of everyday life, we find in the works of representatives of the Saratov school of sociology E. Yarskaya-Smirnova and P. Romanov. L. Konstantinova's studies are devoted to institutional analysis and patterns of development of social policy in modern society. The concept of quality is considered in the works of L. Figlin, human capital - Yu. Bychenko, social administration - V. Lysikov, A. Slepukhin.

At the end of the 20th century, the issue of changing the paradigm of modern social policy became topical. As a guarantee of well-being, the concept of quality was proposed, the main categories and measurement methods were defined (T. Atkinson, D. Gordon, A. Walker). The relationship between social quality and civil society is studied in the works of N. Grigorieva.

Corporate social policy is analyzed within the framework of social contract and corporate responsibility theories. A. White analyzes the process of participation of corporations in the process of developing broad agreements at different levels of society, their acceptance of new challenges of the time. J. Habermas criticizes the modern institutions of social protection and speaks of the need to replace client relations with the state with the responsibility of civil society. According to M. Friedman, the role of business is to increase profits and comply with the "rules of the game". K. Davis believes that the social environment can significantly affect the achievement of the organization's goals, so business should send part of the income through social channels. S. Seti and A. Carroll identified the levels of business responsibility. E. Yukholin identified four stages in the development of corporate social responsibility. G. Bowen believes that it is the duty of businessmen to implement such policies, make such decisions or follow the line of action that meets the goals and values of society. He looked at how the concept of social responsibility can be extended to business and bring social and economic benefits to business decision making.

The works of V. Gimpelson, R. Kapelyushnikov, S. Kara-Murza, V. Yadov are devoted to changes in corporate social policy during the period of transformation. V. Kabalina and T. Sidorina analyze the consequences of municipalization. S. Barsukova and N. Tode give an assessment of the reforms in the field of labor legislation. Russian business as a subject of social policy and its relationship with regional authorities is studied in the works of A. Chirikova. The relationship between the state, business and society is presented in the studies of N. Abercombi, V. Borisov, V. Krivosheev, who analyze the features of the institution of social partnership in Russia. Various aspects of the regulation of labor relations are covered in the works of Yu. Denisov, I. Kozina, O. Rogacheva. The problem of social responsibility of Russian business is touched upon by B. Horowitz, A. Kostin, N. Zubarevich.

Recognizing the importance of these studies for analysis various levels corporate social policy, it should be noted that many aspects of the phenomenon under study need further discussion. An analysis is needed at the decision-making level, assessing the effectiveness of social strategies and the quality of services provided. The results obtained will increase the degree of transparency of the system of social policy of enterprises, open up a field for criticism and reform of the analyzed system, provide access to participation in the formation of corporate social policy of the state, business, and civil society institutions.

The purpose of the dissertation is an analysis of the forms and principles of corporate social policy in modern Russian society.

To achieve this goal, the thesis formulated and solved the following tasks:

compare approaches to the analysis of the welfare state and corporate social responsibility based on a review of classical and modern studies;
assess the role of Russian corporations as a subject of public welfare in the system of relations between the government and society;
trace the dynamics of changes in social policy models in business organizations as a result of social changes and crises;
analyze regulatory documents that define the standards for the implementation of programs aimed at the well-being of employees, their families and the local community at enterprises and methods for evaluating such activities;
based on the analysis of data from VTsIOM surveys and a series of interviews with senior managers at enterprises in the city of Saratov, to identify the features of the development of Russian corporate social policy in various areas;
based on the opinions of experts, assess the nature of the contribution of corporations to public welfare;
present a classification of types of corporate social policy.

As object of study are social processes that influence the development of domestic corporate social policy.

Subject of research is corporate social policy in the face of social change.

Main research hypotheses. In Russian small and medium-sized businesses, a common concept of corporate social policy shared by all stakeholders has not yet been formed, which negatively affects the sustainability and transparency of companies in this area. The effectiveness of social policy in achieving the well-being of target groups depends not so much on the amount of costs, but on the quality of social programs and a well-thought-out strategy. The transformation of the social state in Russia leads to a significant change in the forms and approaches of corporate social policy.

Scientific novelty of the dissertation consists in setting, substantiating and solving the problems of sociological analysis of Russian corporate social policy and can be formulated as follows:

an assessment of the Russian model of corporate social policy is given through the prism of the relationship between government, business and society;
the analysis of changes in the forms of participation of companies in the construction of social well-being in the course of structural transformations of Russian society was carried out;
the conditions and factors influencing the content of the corporate social policy have been identified and systematized;
identified the stages of development of social responsibility of companies in Russia;
the author's program and tools were developed, an original sociological study "Assessment of the development of social policy at enterprises in the city of Saratov" was carried out;
systematization of models of social policy of enterprises was carried out.

Consistent theoretical substantiation of the research concept, application of various sociological approaches to the study of social policy in business organizations, compliance of research methods and methodology with modern trends in the interpretation of data obtained in qualitative and quantitative sociological studies, comparison of the interpretation of the empirical data obtained with other results of domestic and foreign studies scientists - all this allows us to judge credibility and validity the results of the dissertation research.

Theoretical and methodological foundations of the study. Studies of the institutional features of corporate social policy are carried out with the help of the theories of structural functionalism by T. Parsons and R. Merton. According to Bourgetist sociology, social policy is presented as a universe consisting of two realities, represented by "kinds of capital" and a symbolic matrix. A business organization is interpreted from the point of view of the theory of stakeholders as a means of coordinating and satisfying the interests of various stakeholders. The analysis of access to corporate social benefits is carried out in the key of the concept of the dual labor market by P. Deringer and M. Piore. The typology of corporate social policy models is based on the work of L. Yakobson.

The use of general sociological methodology made it possible to interpret empirical data, trace the dynamics of corporate social policy in Russia, identify the features of its development, and create a typology of corporate social policy. The applied research methodology and tools are based on the developments of G. Batygin, N. Devyatko, P. Romanov, V. Semenova, V. Yadov, E. Yarskaya-Smirnova.

Empirical base of dissertation work. The analysis of regulatory documents that define the standards for the implementation of social policy at enterprises and methods for its assessment was carried out: The Labor Principles of the United Nations Global Compact, Tripartite Declaration on Multinational Enterprises and Social Policy, Information note on corporate social responsibility and international labor standards, Promoting a European framework for corporate social responsibility. Green paper; international standards ISO 9001:2000, ISO 14000, SA 8000, AA 1000S, Workplace standard for EU countries, international auditing standards; social responsibility indices Dow Jones Sustainability Index, RepuTex SRI Index, FTSE4Good, Corporate Philanthropy Index, Det social index, Russian business social investment index, Expert RA agency ratings; Sustainability Reporting Guidelines, Social Charter of Russian Business. A secondary sociological analysis of data from a survey of enterprises conducted by VTsIOM in 2002-2003 (survey of experts N=301, survey of workers N=1479) was carried out. A series of semi-structured interviews was carried out with senior executives or company executives in Saratov (N=15; August-October 2009).

In the course of applied and theoretical sociological research, the following results were obtained, formulated as

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Introduction

Relevance of the research topic. The solution of social problems in modern Russian society is of paramount importance. However, during the economic crisis Russian state unable to fulfill all social functions. Entrepreneurship can become a new active force, capable of bearing the burden of social responsibility on an equal basis with the state both in relation to its employees and in relation to the surrounding community as a whole. However, in an unstable economic situation, many enterprises are primarily concerned with their own survival and profitability. Meanwhile, the development of the social infrastructure of the region and the social security of the company's employees are the most important factors in the stability of any company.

As a result of a long and continuous process of capitalist development in Western countries, a complex and balanced system of regulation of the relationship between private entrepreneurship, government and society in the implementation of social programs has been formed. At present, in different countries, the participation of business in solving social problems is either strictly regulated within the framework of the current commercial, tax, labor, and environmental laws, or is carried out voluntarily under the influence of established incentives and benefits. In Russia, this process is at the initial stages of formation and takes place in the conditions of the dominant position of the state, the extremely weak development of civil society institutions and the oligarchic development of business.

In the conditions of the post-crisis period, new requirements are imposed in terms of the development of the corporate social policy of enterprises. The importance of tripartite interaction between the state, business and society in search of a way out of the crisis comes to the fore. It is very likely that the existing ideas about sustainable development, corporate responsibility, responsibility of other subjects of society will undergo changes, existing priorities will need to be clarified, and new aspects will appear. In the current modern conditions there is an increasing need to optimize costs, adjust the commitments made, taking into account the real capabilities of companies. It is important that the decisions made by companies are justified, understandable to the external environment and accompanied by measures to mitigate possible negative consequences.

Today it is important to understand how the norms, values and priorities in the field of corporate social policy are formed, what are the main criteria for socially responsible behavior of companies, to what extent they reflect the corporate culture of a given enterprise.

Thus, the need to analyze the process of forming the corporate social policy of enterprises in modern Russia is caused, on the one hand, by the increasing social burden on large and medium-sized businesses and, on the other hand, by the passivity and disinterest of entrepreneurs in the development of social policy.

The purpose of the dissertation work is to form a model of corporate social policy that contributes to their innovative development based on the analysis of the effectiveness of social practices of modern Russian enterprises. In accordance with the purpose of the study, the following main tasks were set:

· on the basis of a constructive-critical analysis of domestic and foreign paradigms and concepts of corporate social policy of enterprises to substantiate the basic ideas and principles of building a model of corporate social policy;

· identify the structure and functions of corporate social policy, build a system of performance indicators for corporate social policy;

· to identify the specifics of the models of corporate social policy of modern foreign and Russian enterprises;

· identify the main directions for improving the corporate social policy of a modern Russian enterprise;

· identify the main directions of standardization of corporate social policy of the enterprise;

· analyze the specifics of social reporting as an indicator of the success of the corporate social policy of a Russian enterprise;

· to determine the main factors influencing the development of the corporate social policy of modern Russian enterprises;

· on the basis of the analysis of social practices of the implementation of corporate social policy in modern Russia to identify an innovative model of corporate social policy of the enterprise;

1. Theoretical and methodological foundations for the formation of models of corporate social policy of enterprises

A constructive-critical analysis of domestic and foreign approaches to the consideration of corporate social policy is carried out, the essence and structure of the enterprise's corporate social policy are revealed. Its main social functions are determined, the main forms and statistical indicators of the activity of large and medium-sized enterprises as the main subjects of corporate social policy are analyzed, and the features of foreign and Russian models for the formation of an enterprise's corporate social policy are considered.

Conceptual approaches to the study of the corporate social policy of the enterprise.

This phenomenon is studied by the dissertator on the basis of classical and modern economic and sociological works on scientific understanding of the very phenomenon of corporate social policy.

An analysis of the main approaches to the study of social policy showed that the state was mainly considered as the subject of its implementation. In modern sociology, social policy is already considered as an activity aimed at managing the social development of society, meeting the material and cultural needs of its members and regulating the processes of social differentiation of society. The basic goals of social policy are to achieve balance, stability, integrity and dynamism in the presence of material resources, relevant political forces and a social system. Thus, one of the basic ideas for building a model of corporate social policy is the consideration of corporate social policy as an integral part of the overall management system of an organization related to the social sphere.

The foundations of sociological approaches to the study of entrepreneurial behavior are laid down in the works of M. Weber, K. Marx, W. Sombart and others. The theory of the entrepreneur-innovator J. Schumpeter defines the entrepreneur. First of all, as a subject of search and implementation of new ideas, while not taking into account the problems of interaction between the enterprise and the external environment, which can be society, the state, public and business associations.

Corporate social responsibility became the object of research by foreign sociologists in the second half of the 20th century. In foreign science, theories of corporate social responsibility are reflected within the framework of the concept of "corporate egoism", the theory of sacred egoism, modern approaches based on the recognition of the company's voluntary participation in solving social problems.

The theory of "corporate selfishness" is presented mainly in the works of Western economists of the mid-20th century. It was first expressed by the Nobel laureate M. Friedman. Social activities of corporations and small companies, in his opinion, should be due to only one main goal - to use their resources and energy in actions leading to increased profits. The social responsibility of a corporation lies in the fulfillment of social obligations that the state imposes on business. The American economist most clearly described the approach to the implementation of social policy, and most importantly, he made a balance of forces aimed at achieving the success of corporate social policy. However, considering the state as the main subject and driving force corporate social policy did not allow Friedman to see the value of public demand as the basis of competition between companies. The situation is not considered when not the state, but the competitive environment itself encourages companies to participate in solving social problems both within the enterprise and outside it.

The concept of "enlightened egoism" characterizes later attempts to consider the social activities of companies in Western literature; its foundations are laid in the works of the American economist M. Milton. The thesis comes to the fore that the current reduction in the company's profits due to socially oriented spending creates a favorable social environment for the company, contributing to sustainable development business. The manifestation of social responsibility allows you to improve the image of the corporation, relations in the team, attract new investors, customers and assistants, increase sales of products, the value of the corporation's shares on the market. However, this theory does not refute the thesis of M. Friedman and D. Henderson about the risky nature of corporate social policy. The role of the state as a subject capable of minimizing these risks is not taken into account.

The modern stage of studying the problems of corporate social policy is characterized by the understanding of the company's social activity as its "voluntary participation" in solving social problems. The essence of the concept of "voluntary participation" is that it recognizes the voluntary desire of companies to participate in solving social issues. According to it, the company provides resources at the disposal of the company, so the company must take into account the interests of various groups, and not just the owners. However, the complication of society and the related complication of the tasks facing management, including the enterprise, pose as a primary problem the transition to more highly developed forms of interaction between the enterprise, society and the state. In particular, taking into account the norms of the company's corporate culture when developing the main directions of corporate social policy will allow such activities to be oriented both to the interests of society and to the interests of the enterprise.

Thus, the basic principles of building a model of corporate social policy include: consideration of corporate social policy as an integral part of the overall management system of an organization related to the social sphere; recognition of the economic activity of an individual as a social action only if, at the disposal economic benefits other individuals are taken into account; taking into account the problems of interaction between the enterprise and the external environment, which can be society, the state, public and business associations; taking into account the norms of corporate culture in the development of the main directions of the social policy of the enterprise.

Structure and functions of corporate social policy.

Objective indicators include the following:

1. Participation of the enterprise in solving social problems (implementation of charitable and sponsorship programs, participation in the implementation of state social projects, participation in the development of the region's infrastructure, compliance with environmental standards, the amount of deductions from the enterprise for charity);

2. Social guarantees for employees (the presence of a trade union organization, the provision of medical insurance, the availability of payments during maternity leave, the possibility of obtaining preferential vouchers, mortgage lending, ensuring adequate working conditions, ensuring a decent level of wages);

3. The effectiveness of personnel management (providing career opportunities, opportunities for retraining and retraining of employees, participation of management in conflict resolution);

4. Corporate culture of the enterprise (development of the general mission of the enterprise, the presence of an internal corporate information system, the existence of a collective agreement, holding events to unite employees into a cohesive team);

5. Social reputation of the company (provision of social reporting; effective interaction with partners, compliance with corporate social policy standards).

Subjective indicators include:

1. Satisfaction of employees of the enterprise with the implementation of corporate social policy in general;

2. Evaluation of the work of the trade union organization;

3. Satisfaction with the possibilities of social insurance at the enterprise;

4. Evaluation of the possibilities of obtaining vouchers in sanatoriums and rest houses;

5. Evaluation by employees of opportunities for advanced training at the enterprise, career opportunities;

6. Satisfaction with the climate in the team, the enterprise management system;

7. Evaluation of the social activities of enterprises in the media.

Basic models of corporate social policy of foreign and Russian enterprises.

The specificity of the main models of management of the corporate social policy of an enterprise abroad and in modern Russia is considered.

However, we must not forget that the modern economy is global and, along with national models, it is more expedient to consider global, global stereotypes of socially responsible behavior.

The characteristic features of the pre-revolutionary Russian model of corporate social policy include:

· Orientation towards the development of long-term projects (priority areas: cultural projects, financing of cultural institutions, social centers, hospitals, schools, universities);

· the fight against corruption (the formation of an atmosphere of honest entrepreneurship responsible to the state, the desire to abandon the long-term practice of merging the bureaucratic and business environment);

unsystematic social policy (entrepreneurship, as an organized force, never before the revolution was the initiator of improving the situation of workers - what was created in the field of social security was done by individual industrialists and manufacturers);

· lack of norms of corporate social policy (there were no business unions and associations in the country that could form common initiatives in the field of charity or in the field of social guarantees).

The characteristic features of the Soviet model of corporate social policy include:

· ideological orientation (correlating the goals of the social policy of a particular enterprise and the state, slogans about the unity of interests of the employees of the enterprise and society as a whole);

· paternalism (manifestations of guardianship, care of the enterprise about its employees, especially in the sphere of distribution of social benefits, patronage of social institutions, patronage of schools, kindergartens, etc.);

· close merging of industry and society (a large Soviet enterprise often became the center of urban life, forming around itself a special society, a special social field; the emergence of single-industry towns).

2. Social practices of implementing the corporate social policy of enterprises in modern Russia

The main directions of the implementation of the corporate social policy of modern Russian enterprises are studied, the prospects and possibilities for standardizing corporate social policy are determined, and the practices of providing social reporting by enterprises as an indicator of corporate social policy are analyzed. To accomplish these tasks, the data obtained by the dissertation student in the course of empirical research corporate social policy and responsibility.

The main directions of the implementation of the corporate social policy of modern Russian enterprises.

The analysis of the directions of development of the corporate social policy of Russian enterprises is carried out, the material of empirical studies of social practices in the implementation of the main directions of corporate social policy is summarized and analyzed.

The author concludes that the division into external and internal corporate social policy, which is made by some domestic authors, does not quite accurately characterize the role of some of its areas - such as, for example, providing guarantees and benefits for employees of an enterprise, ensuring a decent level of wages and others. These areas, on the one hand, have a positive effect on the development of the company, its internal resources, but on the other hand, contribute to improving the well-being and living standards of the population of the territory where the enterprise operates. Therefore, they cannot be characterized only as internal directions.

The organization of interaction with the state in the field of corporate social policy implies, first of all, compliance with the legal framework in the company's activities. Indicators of a company's socially responsible behavior in this area can be: compliance with the laws established in a given society; payment of taxes in accordance with the schemes provided for by tax legislation; transparent and open financial reporting;

Promoting socio-cultural development in the field of corporate social policy involves the maximum participation of the institution of entrepreneurship in creating a favorable social environment in the community surrounding it. Indicators of socially responsible behavior in this area can be: charity; long-term social programs; development of the social infrastructure of the city, region.

Ensuring environmental protection activities in the field of the enterprise's social policy includes a well-thought-out environmental policy of the enterprise, concern for not causing harm to the environment. Indicators of social responsibility in this area can serve as: environmentally oriented policy of the enterprise; environmentally friendly production; business participation in environmental programs; participation of business in the elimination of man-made disasters.

Business partnership in the field of implementation of corporate social policy involves work in accordance with the legal and ethical standards of doing business. A socially responsible enterprise builds its relations with business partners on the principles of compliance with professional standards of activity, financial responsibility, and so on. Here, such areas as ethical business conduct can be implemented; compliance with the legal norms of entrepreneurial activity; financial responsibility to partners.

The organization of social and labor relations at the enterprise assumes that the entrepreneur acts in accordance with the norms labor law. Indicators of the development of this sphere of the company's social policy can be: ensuring employment of the population; provision of social guarantees to employees of the enterprise; providing decent wages; promotion of training and formation of qualified workers; housing lending; corporate culture.

It was concluded that understanding the main directions of corporate social policy should not be limited to including only the civil and legal liability of the entrepreneur. Entrepreneurship as a social institution is the most important social and economic subject of Russian society.

Unfortunately, this is not fully realized by the entrepreneurs themselves. Our research has shown that they understand corporate social policy mainly as a responsibility to employees of their enterprise. At the same time, entrepreneurs ignore such areas of corporate social policy as charity, the production of quality products, the fight against poverty, and so on. However, it is the social problems in the country, the dominance of counterfeit and low-quality products that are the most pressing issues today.

The priority task of the state, public organizations and the scientific community should be the formation in the business environment of the most complete understanding of the importance of socially responsible behavior of the company, including all its main components.

Standardization of corporate social policy of modern Russian enterprises.

The content and mechanisms of standardization of the corporate social policy of modern Western and Russian companies are revealed. Held comparative analysis various standards of social policy and enterprise responsibility.

An important factor in the development of corporate social policy is also the standardization of the process of its implementation. In Russia, the use of international standards in the field of corporate social policy is at the stage early development, at least, this can be said about the majority of Russian enterprises, which are medium-sized corporations. Scientists and specialists are faced with the task of building a balanced system of indicators of corporate social responsibility, which will optimize risk management, organization of internal corporate management.

The main areas of standardization of corporate social policy in our country include the following: study and implementation of the experience of applying international standards for corporate social responsibility ISO and development of domestic CSR standards, taking into account international experience and Russian specifics.

When developing Russian standards for corporate social policy, it is necessary to take into account the specifics of the current stage of development of the institution of entrepreneurship in Russia. This involves the development of such areas of standardization as:

· approval of the principles of honest, civilized business;

Rejection of corrupt principles of interaction between business and government;

Ethical interaction with partners;

transparency of methods and principles of production of goods;

· Assistance in the demonopolization of the production of goods and services.

Modern approaches to the formation of social reporting of the enterprise.

Such a direction of development and improvement of corporate social policy as the provision of public social reports on the activities of the enterprise is being studied.

To date, there are about 25 non-financial reporting standards, without which access to global and many national capital markets is very difficult. More than 4,000 organizations use them. Including the most common standards - AA1000 GRI, which have similar goals and largely complement each other. Thus, the AA1000 Assurance Standard complements the GRI, specifying the basis for the verification of sustainable development.

It was concluded that the annual social reports in last years are becoming increasingly popular as a source of information about the corporate social policy of the enterprise. The media and the global Internet are used as means of providing such reports. In our country, this trend has appeared relatively recently. We can say that the process of internalization of this norm in our country has not yet been completed. Although representatives of the business community have heard about the possibility of generating social reports and have realized this need, only a few of them, mainly representatives of large businesses, implement this rule in practice. The publication of social reports is more focused on attracting qualified personnel than clients.

The business community today has realized the need to provide annual social reports, but in our country there are still no uniform standards and channels for providing such information. Creating conditions for the provision of social reporting can also become a priority for the state, public and business associations.

3. Main factors and directions of corporate social policy of enterprises

External and internal factors influencing the effectiveness of the corporate social policy of an enterprise are analyzed, and based on the analysis of social practices of corporate social policy, an optimal model for its implementation is formulated, recommendations are given on the formation of an effective corporate social policy for business leaders and public authorities.

It was concluded that the development of the corporate social policy of modern Russian enterprises is influenced by two groups of factors that determine the effective functioning of the corporate social policy of the company. These are, firstly, external (objective factors) associated with the impact of the external environment on the policy of the enterprise. These include state support for the enterprise in general and its social policy in particular; the legislative framework for doing business, the system of taxation of enterprises, the consolidation of the business environment; social protection of entrepreneurial activity; economic and social stability in the country, etc. The second group of factors is related to the activities of the enterprise itself. Internal or subjective factors can be assessed by employees and managers of enterprises. These include such factors as the economic success of the enterprise; efficiency of the trade union organization; personnel stability at the enterprise; effectiveness of personnel management; satisfaction of employees with the implementation of the main directions of social policy at the enterprise.

The most important factor in the development of corporate social policy in our country is the system of state support for entrepreneurial activity. During the development of the research program, a working hypothesis was put forward that the higher the level of state support for an enterprise, the more effectively the corporate social policy of an enterprise develops. The results of the study confirmed this hypothesis. However, the majority of respondents-heads of large and medium-sized enterprises noted that they do not feel any state support for their business. Priority measures of state support for social initiatives are recognized as: a preferential taxation system, a preferential system of lending and renting premises for socially responsible companies.

A lot of business problems are rooted in the inadequate and declarative form of legislative and regulatory legal acts at the federal level. We can say that in those enterprises whose managers are satisfied with the current legislation in the field of business regulation, the main areas of social responsibility will develop more effectively. Therefore, the efficiency legislative framework that regulates entrepreneurial activity will not only be a factor in the development of the enterprise as such, but also a factor in the development of an effective corporate social policy of this enterprise.

The same picture is observed in connection with the assessment by the heads of enterprises of the existing system of taxation of enterprises. It is quite natural that large and medium-sized businesses, which are the basis for the development of corporate social policy in our country, bear a much heavier tax burden than small ones. Small businesses are exempted in our country from paying taxes such as income, contributions to health and social insurance funds, and so on. Large business, due to large profits and stability, can and should finance the development of the social sphere. However, many experts point out that the existing tax legislation in Russia does not take into account many types of companies' activities, including social initiatives.

It is concluded that, from the point of view of an entrepreneur, it is the state that should create the conditions in which he can effectively achieve his goals (profit maximization, investment efficiency, risk minimization, protection of property and personality, etc.). Of great importance is the development of positive self-awareness of entrepreneurs based on the principles of social responsibility and business ethics. It seems that only in this case, entrepreneurs can grow into an independent socially active group with specific common interests, capable of becoming a pillar of the state and an integral element of civil society.

"Mutually beneficial model" of the enterprise's corporate social policy.

As already noted, the author defines as optimal such a model of corporate social policy, which is a scheme that reflects the possibility of interaction between stakeholders in the process of implementing the main areas of social activity of an enterprise.

Such a "mutually beneficial model" of the corporate social policy of large and medium-sized business structures is focused on a directly proportional relationship between the profit of the enterprise and social investment in the implementation of basic social programs. To implement this model, the company develops and implements programs of socially responsible initiatives addressed to certain participants in the interaction directly in the field of economic activity, as well as in the environmental and social spheres.

The main indicators of the effectiveness of the functioning of the models of corporate social policy of large and medium enterprises are the following: production of quality products and services for consumers; creating attractive jobs. Payment of legal wages and investment in human development; strict compliance with the requirements of the legislation: tax, labor, environmental, etc. Building good faith relationships with all stakeholders; efficient conduct of business 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 local community development projects.

For the development of large and medium-sized businesses in Russia, adequate to modern global standards of quality and success, it is necessary to create an effective model of corporate social policy built on the principles of socially responsible business conduct.

The main directions for improving the corporate social policy of a Russian enterprise.

The author formulates priority directions for improving the corporate social policy of an enterprise, and also develops recommendations for public authorities to effectively stimulate the development of social policy and enterprise responsibility.

Improvement of corporate social policy- this is the process of changing the system of social guarantees within the enterprise and the nature of its participation in the implementation of external social programs and activities, aimed at optimizing the interaction between the enterprise, society and the state.

The need to improve corporate social policy is due to the following factors:

· Competitive environment of the enterprise. The participation of enterprises in the implementation of social programs and projects has become the norm in Western countries today. Enterprises often compete with each other for the right to implement a particular project, which makes it possible to speak of corporate social policy as a factor of public opinion and the possibility of attracting new customers. In our country, it is too early to talk about social competition in the field of corporate social policy. However, the global economy implies the entry of large and medium-sized enterprises into the international market and the inevitable entry into the Russian market of large foreign companies with a long tradition of socially responsible behavior. Russian enterprises must be included in this process and master the norms of management, standardization and improvement of corporate social policy, otherwise they may not be competitive in the market.

· Attraction of the qualified personnel. Today, many large companies and representative offices operating in Russia make large payments to employees of the company located in maternity leave at half their salary. The practice of housing lending is common in a number of large banks, such as VTB 24, when employees are offered mortgage loans on favorable terms. Such additional benefits for staff are usually spelled out in the collective agreement of large companies and are not widely publicized for reasons of competition. Nevertheless, from our point of view, the disclosure of such information would create a competitive environment in the field of attracting qualified personnel and would stimulate the development of the internal corporate social policy of Russian enterprises.

· Formation of social reputation of the company. Effective participation of the enterprise in the implementation of social projects creates a favorable image of the company in public opinion. An effective corporate social policy can be a tool for creating a favorable social environment around the enterprise, attracting new customers. However, as noted earlier, not only the actual social projects and their implementation can contribute to the creation of the company's image. Nevertheless, the implementation of the social practice of participating in charity and social projects helps to shape the company's image in the long term.

The social situation in the country. In recent years, the Government of the Russian Federation has fully realized that without solving social issues it is impossible to achieve political and economic stability in the country. However, in the conditions of the economic crisis, it is impossible to solve many accumulated social problems by the efforts of the state alone, because the market economy system presupposes a certain system of self-control and self-development of economic structures.

Thus, we can talk about the need to improve the corporate social policy of modern enterprises. The results of our empirical research allowed us to formulate the main priority areas for improving the corporate social policy of the enterprise. Since in the course of the study two main directions of the CSP were identified: external and internal, the directions for improving this activity can also be associated with both the internal and external environment of the enterprise.

The external areas for improving the CSP include: programs and projects aimed at developing social infrastructure, programs and actions to support vulnerable segments of the population. Programs to support children and youth, programs against the spread of drug addiction, sponsorship of cultural programs, programs aimed at developing the local community.

The internal directions for improving the company's CSP include: the development of corporate social insurance, the development of mortgage programs, the formation of social policy and responsibility ratings, and the improvement of interaction with trade union organizations.

The state also acts as an active subject in the implementation of corporate social policy, which stimulates it through a system of measures to support entrepreneurial activity in general and socially responsible behavior of companies, in particular. The results of empirical studies, in the course of which the heads of enterprises were asked questions about the state support they need for social responsibility, made it possible to formulate a number of priority areas for state stimulation of corporate social policy. Among them are the following: reaching an agreement between representatives of business and government, reducing local taxation, providing rental benefits, moral incentives, image support for the social policy of companies, lobbying business interests when receiving state and foreign orders.

corporate social policy constructive

Literature

1. Dolgorukova I.V. Corporate social policy of modern Russian enterprises: sociological and managerial analysis. - M.: Publishing house of the Russian State Social University, 2011. - 12 pp.

2. Dolgorukova I.V. Small business in Russia: the formation of a new social institution. - M .: " scientific book", 2007. - 9.3 p.p.

3. Dolgorukova I.V. Standardization of the corporate social policy of modern Russian enterprises // Scientific notes of the Russian State Social University, No. 3, 2011. - 0.9 p.p.

4. Dolgorukova I.V. The main directions for improving the corporate social policy of a Russian enterprise // Sociology and social policy, No. 3, 2011. - 0.8 pp.

5. Dolgorukova I.V. Modern approaches to the formation of social reporting of an enterprise // Entrepreneur's Guide, Issue X, 2011. - 0.8 pp.

6. Dolgorukova I.V. The main factors in the formation of the corporate social policy of enterprises // Human Capital, No. 10(22), 2010. - 0.5 pp.

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Internal and external social policy

One of the important aspects of working with CSR is the division of the social policy of the corporation in accordance with the direction of its activities. Over a long period of practical application of business social responsibility, a division into internal and external orientation has developed.

The internal direction is a corporate social policy pursued for the employees of their company, and therefore limited to the scope of this company.

The external direction is a corporate social policy carried out for the local community in the territory of the company or its individual enterprises.

The internal corporate social policy is based on the opinion that has developed in society about the need for the company not only to ensure profit and pay taxes, but also to take care of its employees. However, society does not send clear signals to businesses regarding their wishes. Therefore, a company often forms a social policy based on its own ideas about this process.

Typically, "inside" investment programs do not go beyond the following costs:

Development of personnel, improvement of the professional and qualification level of employees;

Formation of corporate culture;

Recreation and health improvement of employees and their families;

Attracting and supporting young people, including in educational programs;

Sports programs;

Providing material assistance;

Help for veterans;

Implementation of various children's programs.

The internal corporate policy is aimed, as a rule, at the development of social capital, by strengthening ties, including informal ones, between employees, as well as between company management and employees, and at increasing the human capital (health, education) of employees.

More and more companies are participating in various external social projects initiated both by the authorities and independently. The main directions of social partnership between business and government:

Participation in the financing of large-scale investments initiated by the authorities in religious, medical, sports, cultural facilities;

Support for the activities and formation of a base of medical, educational and cultural institutions;

Assistance in organizing cultural and leisure activities;

Carrying out educational projects for the population;

Support for innovative projects aimed at the development of the local community;

Support for vulnerable groups.

The programs of external social investments in single-industry towns are of the greatest importance and distribution. They are carried out, respectively, by the city-forming enterprises, mainly with additional funds, except for tax payments to local budgets. Taking into account the fact that the majority of the population of the territories where large companies are present work at the city-forming enterprises, there is actually a convergence of internal and external social policy.

In some cases, the external social policy of the company contributes to the elimination of state failures in certain areas of the social sphere; often municipal and regional authorities coordinate and even shift a significant part of the social burden on enterprises.

Corporate social investments as an element of an effective corporate strategy

Many companies, although they focus on "strategic CSR", do not evaluate it strategically. A reactive CSR appears, which leads to the ideologization of the decision-making process and a significant variation in the criteria for choosing areas of social investment. Thus, the ultimate goal of the investment is not achieved, due to poor performance, overspending is observed, which negatively affects the financial performance of the company.

At the moment, there are three main concepts in relation to CSR.

The concept of "corporate selfishness". Formed on the basis of the classical formulation Nobel laureate M. Friedman, according to which "the only business for business is profit maximization within the framework of compliance with the existing rules of the game." In the interpretation of liberals, CSR is the fulfillment of social obligations that the state imposes on business. Then from this concept came the term "company of owners" (Minford's approach). Thus, CSR began to be understood as ensuring the economic and financial interests of the owners and obtaining high profits by the company. This concept is typical for firms of the Anglo-Saxon model of capitalism.

The concept of "corporate altruism". In this case, CSR is interpreted broadly and, along with social obligations, includes the participation of businesses in charity and social projects. The concept of "company of participants" is used. Thus, the company is understood as a social community, within which the owners cooperate with managers, suppliers, staff, consumers, members of the public, and social responsibility becomes the result of their joint actions. It is characteristic of the continental model of capitalism and is common in Japan.

The concept of "reasonable egoism". This concept emphasizes that the social responsibility of business is simply "good business" because it helps to reduce long-term profit losses. By implementing social programs, the corporation reduces its current profits, but in the long run creates a favorable social environment for its employees and territories of its activities, while creating conditions for the stability of its own profits. This concept fits into the theory of rational behavior of economic agents.

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