Ph.D. Iryna ZARYTSKA

SHEE «Vadym Hetman Kyiv National Economic University», UKRAINE

CORPORATE SOCIAL RESPONSIBILITY’S EXTERNAL AND INTERNAL DIMENSION

 

Nowadays there are increasing social concerns about the corporate behavior regarding human rights, working conditions, social welfare and the environment security in the context of sustainable growth concept domination. In consequence of that companies have to meet such request and thus stick to at least minimum standards of socially acceptable behavior within a corporate social responsibility (CSR) concept considering its external and internal essence.

The key point in CSR concept for last 40 years was the “responsibility” and SCR practices examination allows to identify five core types of business responsibility:

1) responsibility towards society – carry on business in correlation with moral and ethical standards, preventing environmental pollution, to minimize ecological imbalance, to use appropriate (sustainable) technology, to develop social health and education, moreover to insure locality development;

2) responsibility towards government – obey regulation, to pay tax accurately, to cooperate with government in order to promote social value, economic growth and development;

3) responsibility towards shareholders – ensure a reasonable rate of return, to ensure the survival and growth of the company, to build the company’s reputation and develop its goodwill, to provide transparency and remain accountable;

4) responsibility towards employees – provide healthy working environment, to grant fair wages on regular basement, to provide welfare services, to provide training and promotion options, to provide good working standards and norms, to recognize and grant efficiency and hard work;

5) responsibility towards consumers – supply socially harmless products, to supply quality product which responds to standards and is as was promised, to conduct fair pricing, to provide after sale service, to resist black-marketing and profiteering, to adhere to fair competition.

Such one-way and limited approach has brought to life formal CSR companies’ activities. That is way in order to benefit from such situation international organizations (for companies looking for a formal approach to CSR, especially large companies) provide solid guidance by means of global framework for CSR which consists at least of: Updated OECD Guidelines for Multinational Enterprises (OECD, 2011); Ten principles of the United Nations Global Compact (United Nations Global Compact, 2013); ISO 26000 Guidance Standard on Social Responsibility (ECOLOGIA, 2011); ILO Tri-partite Declaration of Principles Concerning Multinational Enterprises and Social Policy (ILO, 2006); United Nations Guiding Principles on Business and Human Rights (European Commission, 2011).

However, the European CSR implementation experience demonstrates that companies refuse to use formal CSR approach but implement essential dimensions which can be described through external and internal extend and lead to shared value creation.

Internal extend is about company itself: 1) socially responsible practice is about human capital, health and safety investment that is employees related; 2) environmentally responsible practices regards mostly to the management of natural resources involved in the production process. Both of these areas are zones where company’s competitiveness can be increased.

CSR extends far beyond the internal companies processes and has strong influence on and is influenced by a wide range of external interested parties, such as: company's business partners, suppliers, customers, public authorities and NGOs which are representing local communities act. In a world of transnational capital and global supply chains, CSR inevitable extends beyond the borders one company and one country thus generating the CSR external dimension.

Companies contribute to local communities both positively (by providing jobs, wages, benefits, and tax revenues) and negatively (business can also be responsible for polluting activities: noise, light, water pollution, air emissions, contamination of soil, and the environmental problems associated with transport and waste disposal). On the other hand companies depend on the health, stability, and prosperity of the communities in which they operate. Thus such interdependence make companies work for their image and build good relationships with local communities. Many foreign companies decide to interact with local community by means of CSR policy through providing extra training for local workforce, hiring socially excluded people, providing child-care programs for their employees, sponsoring local sports and cultural events, active environmental charity and donations. 

Large companies are at the same time business partners of the smaller ones: they are their customers, suppliers, subcontractors or competitors. Companies should be aware that their social performance can be affected by the practices of their partners and suppliers throughout the whole supply chain. The effect of CSR activities will not remain limited to the company itself, but will also touch upon their economic partners. Some large companies demonstrate CSR by promoting entrepreneurial initiatives in the region of their location (mentoring schemes, development of new innovative enterprises, ect.)

Thus such multilateral cooperation which is based on the win-win principle is much more profitable both for business and society. 

References:

1. A 10-year framework of programmes on sustainable consumption and production patterns. Outcome of the United Nations Conference on Sustainable Development [Electronic resource] / United Nations. – Rio de Janeiro. – 2012. – Mode of access: http://www.unep.org/rio20/portals/24180/Docs/a-conf.216-5_english.pdf

2. A renewed EU strategy 2011-14 for Corporate Social Responsibility [Electronic resource] / European Commission. – COM (2011) 0681 – Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. – Brussels. – 2011. – 15 p. – Mode of access: http://www.ipex.eu/IPEXL-WEB/dossier/document/COM20110681.do 

3. Green paper - Promoting a European framework for corporate social responsibility [Electronic resource] / European Commission. – COM (2001) 0366 – Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. – Brussels. – 2001. – 32 p. – Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52001DC0366

4. Guidelines for Multinational Enterprises [Electronic resource] / OECD Publishing. – Paris. – 2011. – 95 p. – Mode of access:  http://www.oecd.org/daf/inv/mne/48004323.pdf

5. Handbook for Implementers of ISO 26000. Global Guidance Standard on Social Responsibility [Electronic resource] / ECOLOGIA. – 2011. – 35 p. – Mode of access: http://www.ecologia.org/isosr/ISO26000Handbook.pdf

6. Tripartite declaration of principles concerning multinational enterprises and social policy [Electronic resource] / International Labour Office. – Geneva. – 2006. – 29 p. – Mode of access: http://www.ilo.org/wcmsp5/groups/public/---ed_emp/---emp_ent/---multi/documents/publication/wcms_094386.pdf