Standards and norms of social responsibility. Need help with a topic

30.06.2020

In developing its social responsibility, an organization should take into account three relationships: 1) between the organization and society; 2) how its decisions and activities affect society; 3) society's expectations of responsible behavior regarding this influence. This should be done by considering the main themes and issues of social responsibility:

Between an organization and its stakeholders. An organization should be aware of its various interested parties Oh. The decisions and activities of an organization can have a potential and real impact on these individuals and organizations. This potential and actual impact is the basis of "interest", which leads to consider organizations or individuals as interested parties;

Between stakeholders and society. An organization should understand the relationship between the interests of the stakeholders, which are influenced by the organization, on the one hand, and the expectations of society, on the other. Although stakeholders are part of society, they may have interests that do not match society's expectations. Stakeholders have interests that are unique to the organization and may differ from society's expectations of socially responsible behavior in each area. For example, the supplier's interest (getting paid) and the community's interest (contract compliance) may be different sides of the same issue.

In recognizing its social responsibility, an organization will need to consider all three relationships. The organization, its stakeholders and the community are likely to have different views because their goals are different. It should be recognized that individuals and organizations may have many and varied interests that may be affected by the decisions and activities of the organization.

In order to define the scope of its social responsibility, identify applicable issues and set its priorities, an organization should consider the following main themes defined by the most important areas of activity (Figure 16.1):

Organizational management;

Human rights;

labor practices;

Environment;

Fair business practices;

Problems related to consumers;

Participation in the life of communities and their development.

Economic aspects, as well as those related to health and safety and the value chain, are covered under seven main topics in accordance with the TABLE OF CONTENTS. It also takes into account differences in how the interests of men and women of each of the key themes are affected.

Each of the main topics contains a range of issues related to social responsibility. However, it must be taken into account that social responsibility is dynamic and reflects the evolution of social and environmental concerns, so other problems or groups of problems may arise in the future.

Action on major themes and issues should be based on the principles and practices of social

Rice. 16.1. The main topics regulated by the standard of social responsibility

validity. For each major theme, the organization should identify and monitor all issues that have an important or significant impact on its decisions and activities. When evaluating the applicability of a problem, short-term and long-term goals should be considered. However, there is no predetermined order in which an organization should consider major topics and address issues; this order will depend on the organization itself and its strategy.

Social responsibility standards include:

p Quality management system standard ISO 9000, ISO 9001, 9004, 19011.

ISO 9001 standards were developed by the International Organization for Standardization (ISO - International Organization for Standardization, Geneva) and summarized international experience in the field of ensuring high level product quality.

This standard belongs to a whole family of ISO standards. The ISO 9001 series standards have been adopted by more than 90 countries around the world and are applied as national standards to enterprises, regardless of the number of employees, the type of activity of the company, the volume of output, etc.

Russian version - standard - GOST R ISO 9001-2008 (ISO 9001 version 2008).

The standard requires certification. You can obtain a certificate confirming compliance with the international standard ISO 9001 by contacting the services of foreign certification centers or intermediary companies in Russia. In Russia, certificates of conformity to ISO standards are issued by bodies accredited by the Federal Agency for Technical Regulation and Metrology (for example, SERCONS).

p System standard environmental management ISO 14000.

International environmental management system standard ISO 14000 "Environmental management systems - requirements and guidance for use".

The international standard ISO 14001 (and its Russian counterpart) is a globally recognized tool for improving the environmental performance of companies. The standard can be applied to almost any company, regardless of its size and complexity. production process production, as well as the form of ownership and the industry in which the company operates.

p Occupational Safety Management System Standard OHSAS 18000

OHSAS 18001 is an international standard for the development of Occupational Health and Safety Management Systems.

In Russia, a similar standard has been developed, which for the most part corresponds to the international norms, GOST R 12.0.230-2007 “System of labor safety standards. Occupational safety management systems. General requirements»

The OHSAS 18000 certificate is issued for 3 years, every year inspection control is carried out in order to confirm the compliance of the management system with the established requirements of the standard. The OHSAS 18001 standard is applicable to companies of any size, but is especially relevant to enterprises with a large number of employees, the presence of manual and heavy work and / or a hazardous work environment that can cause harm to humans.

p International Standard ISO 26000:2010 Guidelines for Social Responsibility and its Russian equivalent

international standard ISO 26000:2010 The Guidelines for Social Responsibility was adopted in 2010. More than 400 experts and about 200 observers from 94 ISO member countries took part in the development of the standard.

Its Russian counterpart is the Guide to Social Responsibility GOST R ISO 26000 adopted in 2012

Standard ISO 26000 designed for organizations of all types, both large and small, operating in both developed and developing countries.

The standard is intended for voluntary application and does not include certification.

p Standard SA 8000

international standard SA 8000 Social Accountability was developed by experts from the International Organization for Social Responsibility SAI (Social Accountability International). The purpose of this standard is to help enterprises develop and implement effective system management, which is aimed at improving the working conditions and living standards of the company's employees.

Assumes certification. Validity period of the certificate of conformity of the social responsibility management system with the requirements of the standard SA 8000- 3 years. Every year, the enterprise must pass inspection control, confirming the compliance of the system with the established requirements.

The standard is based on international agreements - conventions of the International Labor Organization (ILO), Universal Declaration of Human Rights and UN Convention on the Rights of the Child.

p Standard AA 1000

Standard AA 1000(1999) was developed by the Institute of Social and Ethical Account Ability. This is a reporting standard, it provides for the integration social aspects to a business organization. The standard aims to promote organizational accountability for sustainable development by ensuring the quality of non-financial accounting, auditing and reporting.

The main idea of the standard is to increase the social accountability of business to society through the maximum involvement of stakeholder groups.

Institute for Social and Ethical Accountability Accountability developed three standard for use by organizations of any type:

n AA 1000APS(defines general principles accountability)

n AA 1000 AS(defines the requirements for conducting a review of sustainability reports)

n AA 1000 SES(defines the stakeholder engagement standard)

p Global Reporting Initiative (GRI). Sustainability Reporting Guide.

Reporting Guide in the field of sustainable development developed by UNEP and SERES. GRI contains a set of criteria on the basis of which reports on the economic, environmental and social performance of companies are built. Provides model indicators, guidance and supporting tools for sustainability reporting.

Tools include:

· Sustainability Reporting Guidelines (Indicators and Principles)

Various additional materials by sector (construction, communications, state institutions etc.)

Disclosure Boundary Protocol (Sphere of Influence and Impact Analysis)

p Social charter of Russian business of the RSPP. RF CCI standard “Social reporting of enterprises and organizations registered in Russian Federation. Basic Provisions»

The provisions contained in the RF CCI Standard are recommended to be used in the preparation by enterprises and organizations of all forms of ownership and any legal status social reports - documents that contain analytical material and factual data on the fulfillment by entrepreneurial structures of their social functions in a market economy.

Let's look at some of the above, as well as other standards, in more detail.

In a number of countries of the world, documents containing regulatory requirements, policies and procedures that determine the social responsibility of business, primarily in areas defined by the Universal Declaration of Human Rights, the UN Convention on Children's Rights, conventions and recommendations of the ILO and other international organizations, are playing an increasingly important role.

Modern international standards of business social responsibility and non-financial (in the field of sustainable development) reporting provide for the principles and processes for effective interaction between a company and its stakeholders.

One of the most popular in the world is the AA1000S standard.

Global Sustainability Reporting Initiative, GRI- provides for a system of indicators in all areas of sustainable development in accordance with the concept of "triple performance" (Triple Bottom Line). Already the third generation of this G3 reporting standard (introduced at the end of 2006) includes 121 elements of standard reporting, including 9 economic, 30 environmental and 40 social indicators, allowing primarily stakeholders, as well as the general public to correctly assess the level of social responsibility of a particular company. To date, international reporting in the field of corporate social responsibility and sustainable development has already covered about 4,000 leading companies in the world.*

UN Global Compact(UN Global Compact) is an international initiative of the United Nations that brings together, on a voluntary basis, companies from around the world to support universal principles of environmental and social responsibility. Participants of the UN Global Compact actively promote 10 principles, including norms in the field of human rights, decent working conditions, safety environment and combating corruption.

The principles of the Global Compact derive from following documents:

Universal Declaration of Human Rights (1943);

Declaration of the International Labor Organization on Fundamental Principles and Rights at Work (1998);

Rio Declaration on Environment and Development (1992);

United Nations Convention against Corruption.

The idea of the Treaty was put forward at the World Economic Forum in Davos (Switzerland) in January 1999 by UN Secretary General Kofi Annan, and the official launch of this initiative was given in July 2000 at the UN Headquarters (New York, USA). The Global Compact sets the task of developing the principles of social responsibility of business, participation in solving the most pressing problems of society, both globally and globally. local level. The Treaty calls on the business community to be guided in its activities by ten fundamental principles in the field of respect for human rights, labor relations, environmental protection and anti-corruption. Under the Treaty, conditions are created for cooperation between private business and UN agencies, international labor organizations, non-governmental organizations and other parties interested in developing a more accessible and fair global market.

The purpose of the Global Compact is to promote common values and principles that will give the global market a human face.

About 3,000 companies from all regions of the world, representing a wide variety of sectors of the economy, have already joined the Global Compact. All these companies have two common distinctive features- they are leaders in their industry and strive to address global development issues responsibly, taking into account the interests of a wide range of stakeholders, including employees of enterprises, investors, customers, business partners and members of the public. The leaders of the companies participating in the Global Compact believe that globalization, which a few years ago was considered by many to be a natural and inevitable trend of economic development, is actually characterized by fragility and uncertainty of prospects. The goal of the Global Compact is to help organizations rethink their strategies and specific activities so that globalization benefits everyone, not a select few. The Global Compact is not a normative framework or code of conduct. Nor is it intended to control the policies and practices of government. Nor is it a safe haven for those companies that only declare their participation without being guided in practice by the principles of the Global Compact. The Treaty is a voluntary initiative aimed at creating a global framework for promoting sustainable economic growth and civic responsibility through the active and creative participation of corporate leaders in this process.

by the United Nations industrial development(UNIDO) and REAP (Responsible Entrepreneurs Achievement Program) developed and presented on the official website a tool to support small and medium-sized enterprises that want to evaluate their activities in the field of corporate social responsibility. It is based on the 10 principles of the UN Global Compact and UNIDO's "triple-bottom-line" approach, which combines financial, environmental and social data in company valuation and includes a detailed assessment and description of various aspects of social responsibility.

Code of Conduct for the Electronics Industry– Electronics Industry Supplier Code of Conduct (EICC)

This standard was developed in 2004 by companies Hewlett-Packard (HP), Dell, and IBM. The Code was developed to establish and promote uniform standards of expected socially responsible behavior for all electronics suppliers in the world. In addition to the companies listed above, other major corporations in the electronics industry have adopted this standard, such as Intel, Microsoft, Cisco.

For its implementation, a special working group was organized with the participation of non-profit organization Business for Social Responsibility(BSR), which provides consulting and other social responsibility services to many companies.

Purpose of creation working group– development of common mechanisms and contributions for the implementation of this code.

The Code consists of the following sections:

Human rights and decent working conditions for workers.

B. Health and safety

Ensuring occupational safety and healthy working conditions

C. Environmental protection

Environmental responsibility

D. Control system

Establishes minimum requirements for a management system that ensures compliance with the Code

E. Business ethics

Companies and their representatives must comply with standards of ethical behavior, such as the non-use of bribes, fair competition, respect for copyrights, etc.

ISO 26000 standard

The International Standard for Social Responsibility ISO 26000 is a consistent guide for organizations on how to implement social responsibility step by step. The main goal and objective of this document is to introduce a unified terminology of business social responsibility and develop guidelines for the implementation of social responsibility for all organizations, and not just for business companies. Representatives of governments, business companies, consumer protection organizations, public organizations, trade unions, research institutes (about 400 experts from 80 countries).

For the first time, the International Organization for Standardization (it has developed about 16,000 standards) involved public structures in the process of developing a standard. At the international level, the process is led by two standardization institutions - one from a developed country (Sweden), the other from a developing country (Brazil). The standard is voluntary, without third party certification. In accordance with this standard, social responsibility is the responsibility of an organization for the impact of its decisions and activities on society and the environment, realized through transparent and ethical behavior.

Introduction

1. Main features and features of internal corporate social responsibility

2. Structure and content of the social responsibility standard

Conclusion

Bibliography

Introduction

We live in an era of innovation, the growth of free markets and the global economy. In the light of new technologies, the changing role of the state and the emergence of new players on the world stage, new opportunities, requirements and restrictions are emerging. That is why, under the influence of the market and society, the role and responsibility of business is increasingly growing. And while the goal of making a profit in business is clear and understandable, people no longer accept it as an excuse for ignoring norms, values, and standards of behavior. From modern business he is expected to use public resources responsibly, acting not only for the benefit of his companies, but of society as a whole.

Over the past decades, there has been a dialogue about business responsibility. New standards and procedures are being formed in the world, and business expectations are emerging. Companies and markets that are not familiar with them or cannot build their future around them will not be able to participate as equals in the global dialogue and risk being left behind as the global market economy develops.

The understanding and acceptance of social responsibility by companies led to the emergence by the end of the 20th century. the term "corporate social responsibility" (CSR), generally understood as the ethical behavior of organizations in relation to human society. CSR is, firstly, the fulfillment by organizations of social obligations prescribed by law, and the readiness to strictly bear the corresponding mandatory costs.

Secondly, CSR is the readiness to voluntarily bear unnecessary expenses for social needs in excess of the limits established by tax, labor, environmental and other legislation, based not on the requirements of the law, but on moral and ethical grounds.

1. Main features and features of internal corporate social responsibility

From the point of view of the structure of social investments, they can be directed both inside the organization and in external environment. Depending on this, investments can be internal or external. CSR, respectively, is also divided into internal and external.

Social investments of business are understood as material, technological, managerial or other resources, as well as financial resources companies directed by the decision of the management to implement social programs developed taking into account the interests of the main internal and external stakeholders on the assumption that, in a strategic sense, the company will receive a certain social and economic effect.

Consider the above from the point of view of internal CSR. Social investments in this case are directed to the implementation of corporate social programs that are carried out to obtain a certain economic effect for the company. The effectiveness of social investment is one of the fundamental points in the concept of social responsibility of business. The personnel of the company is one of the basic resources of the organization; the success and competitiveness of the business largely depend on its quality and potential. The concept of socially responsible behavior means not only compliance with legally established norms and rules in the work of companies, but also the implementation of activities in excess of these requirements. The ideology of the concept of social responsibility of business considers any actions of the company aimed at its employees, the local community and stakeholders as a strategic desire to create favorable conditions for the existence of the business. This is similar to investing: we invest money (effort) now and hope to receive "profit" (economic or social) in the future.

The responsibility of the organization in the field of labor and social and labor relations can be attributed to internal CSR. Labor relations - the relationship between the employer and the employee, which arose as a result of an agreement between them on the performance of certain work by the latter, recorded in employment contract. Social and labor relations - the relationship between the employee and the employer, aimed at ensuring High Quality working life. Based on these definitions, mandatory internal responsibility is associated with compliance with labor laws, the development of the organization's human potential through staff training, medical insurance, etc. Voluntary internal responsibility can include concern for the psychophysiological health of employees, expressed in building harmonious relationships in the team, promoting in resolving internal conflicts, providing additional opportunities for maintaining good physical shape by employees, etc.

Measures of internal social responsibility include:

Measures of social protection of employees of the organization;

Development human capital organizations;

Identification and consideration of the interests of employees when making important management decisions;

Conducting socially responsible restructuring.

Let's take a closer look at each of the four areas. The first direction includes:

elimination of discrimination in hiring, remuneration, career advancement;

measures to ensure the protection of the life and health of workers;

maintaining decent and stable wages.

The second direction occurs through training programs, training and advanced training programs. The development of human capital is carried out for the development of personnel in order to attract and retain talented employees. Enterprises that not only comply labor law but also provide an opportunity to enjoy additional social benefits at the expense of the enterprise, contribute to the development of the employee as an individual and as a professional, which affects the employee’s desire to improve their skills, realize themselves in work, take care of their health, which directly affects the quality of the human potential of the enterprise. Accordingly, their employees are more satisfied with their work and life in general. This area can also be attributed to the motivation of employees.

The third direction reflects a responsible attitude towards employees and effective personnel management, their comprehensive involvement in the development of the organization. The social responsibility of the manager is reflected in his decisions, goals and their priorities, means and methods for implementing decisions. It is implemented in the specific actions of the company and the manager, aimed primarily at helping to create an acceptable level of life support for their employees, their families and socially vulnerable groups of the population. This assistance may be provided directly or indirectly. Direct assistance may be provided in the form of free meals; sale of goods at reduced prices; production of environmentally friendly products; establishing quotas for the admission of the unemployed, graduates of educational institutions, the disabled, etc. Personnel involvement - the level of participation of the company's personnel in the implementation of social goals. There are two main options for organizing the implementation of social goals:

by forming separate teams within the company;

through the participation of the entire staff of the company on a voluntary basis during extracurricular hours.

The fourth direction is designed to ensure that restructuring is carried out in a socially responsible manner. Socially Responsible Enterprise Restructuring (SORP) is a tool recognized in world practice to mitigate the social negative consequences of reform industrial complex. Its use is not only the basis of preventive measures to prevent the growth of unemployment and the decline in the welfare of the population, but also allows us to solve the problems of ensuring the competitiveness of products, increasing labor productivity and wages. SORP creates conditions for ensuring efficient employment, as it contributes to the redistribution of surplus labor resources in favor of industries with high performance labor and the creation of new productive jobs, which is critical for increasing the economic potential of the country.

Structure and content of the social responsibility standard

In 1997, the international standard SA 8000:1997 "Social Responsibility" was developed. This standard addresses the following:

child labor;

forced labor;

health and safety;

freedom of association and the right to negotiate a collective agreement;

discrimination;

disciplinary action;

working time;

salary;

control systems.

When developing the standard, international documents on human rights, the International Labor Organization and the United Nations were used.

This standard set the stage for the development of ISO 26000:2010, which provides guidance for all types of organizations:

On concepts, terms and definitions related to social responsibility;

According to the prerequisites, trends and characteristics of RMs;

On principles and practices related to JI;

On the main topics and problems of PR;

On integration, implementation and distribution in the organization itself;

Stakeholder identification and interaction with them;

To exchange information on commitments and performance.

In 2011, changes and additions were made to the standard, and the IC CSR-08260008000 standard was approved. This standard uses the terms and definitions given in ISO 26000:2010, including: social responsibility - the responsibility of an organization for the impact of its decisions and activities on society and the environment through transparent and ethical behavior that:

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

takes into account the expectations of interested parties;

complies with applicable law and is consistent with international standards of conduct;

integrated into the activities of the entire organization and applied in its relationships.

In developing its social responsibility, an organization should consider three relationships:

Between organization and society;

How its decisions and activities affect society;

Societal expectations of responsible behavior related to this impact.

In recognizing its social responsibility, an organization needs to consider all three relationships. An organization, its stakeholders and society may have different perspectives due to different goals. In order to determine the scope of your SO, identify problems and set priorities, it is necessary to determine the requirements for the organization's activities in the field of social responsibility:

Social rights of personnel;

Social guarantees for personnel;

Quality of products, services and works;

Satisfying the interests of consumers;

environmental protection;

Economical use of resources;

Local community support;

Social responsibility management.

Let's consider these requirements in more detail. To social rights include:

Freedom of association and the right to a collective agreement, i.e. respect the right of staff to form trade unions of their choice and to participate in collective agreements;

Salary, i.e. decent and timely remuneration, benefits;

Duration of work, i.e. the organization must comply with laws and regulations governing the duration of work;

Discrimination, i.e. the organization must not discriminate or support employee discrimination on the basis of race, nationality, religion, disability, gender, affiliation with any organization, political opinion or age in hiring, pay, access to training, promotion, dismissal or retirement; coercion in any form is not allowed;

Disciplinary measures;

Occupational Safety and Health.

Social guarantees for personnel include:

retraining and compensation payments when reducing staff;

Assistance to students;

Paid holiday;

Maternity protection.

The quality of products, services and works includes:

Safety for people and the environment that meets all mandatory requirements which are established by the current legislative and regulations;

The quality corresponds to the characteristics that the organization has established in the technical documents that it has accepted in the supply contracts and that it has indicated in the information on the packaging, labels, as well as in advertising;

The organization shall not manufacture and/or supply counterfeit products or provide counterfeit services or perform counterfeit work.

Consumer satisfaction includes:

Security information;

Consideration of complaints and claims;

Protection of personal data about consumers;

Provision of essential services, i.e. Do not cut off essential services for non-payment without giving consumers the opportunity to determine reasonable payment terms.

Environmental protection includes:

Prevention harmful effects on the environment;

Environmental training and education of personnel.

Economical use of resources, this requirement includes the improvement of processes in order to use resources economically; carrying out work on the economical use of electrical and thermal energy, water, fuel, materials and other resources through the introduction of resource-saving technologies, the use of renewable energy sources, water recycling, waste reduction; cooperation with partners in terms of reducing the expenditure of resources throughout the production chain; finding the possibility of waste disposal own production; ensuring a reduction in energy and material consumption by reducing the amount of defective products and production waste.

Community support includes:

Supporting the efforts of the authorities in the development of the territory where the organization is located;

Assistance to local institutions and social organizations;

Help for low-income families, single elderly, and veterans;

Housing support;

Support for cultural and sports organizations and events.

Social responsibility management includes:

Goals and policies;

Management analysis and control;

Responsible management representatives;

Informing the local community and stakeholders;

Interaction with suppliers and subcontractors;

External links;

Self-esteem.

In applying this International Standard, an organization needs to consider social, environmental, legal, cultural, political and organizational diversity while being consistent with international standards of conduct. The order of priorities will differ from organization to organization. Priorities should be reviewed and updated at a frequency that is appropriate for the organization.

Conclusion

In this paper, we have considered one of the aspects of internal CSR and the international standard of social responsibility, which includes both external and internal CSR. What is the difference between internal CSR and external CSR?

The main difference lies in the direction of social investment. In internal CSR, the attitude of the management of the organization and its employees, personnel is mainly considered; responsibilities of management and the rights of employees to receive decent pay labor, health protection, working conditions, opportunities for advanced training and much more.

All these criteria are detailed in the international standard IC CSR-08260008000. In addition to the internal social responsibility of the organization, it also describes in detail the external CSR of the organization. This standard is voluntary and is intended to help organizations contribute to the sustainable development of society, build mutual understanding in the field of SR and complement other tools and initiatives in the field of SR.

Bibliography

corporate social responsibility work

1.Corporate social responsibility: a textbook for bachelors / E.M. Korotkov - M. 2013.

Socially responsible enterprise restructuring, collection of articles, edited by Ph.D. economy Sciences V.V. Valetko, Ph.D. economy Sciences T.V. Yeletsky. Minsk2013

http://lib.ieie.nsc.ru/docs/2013/IssledMolodih/Bratyuschenko.pdf

http://lib.ieie.nsc.ru/docs/2014/IssledMolodih/V2-13Bratuschenko.pdf

www.zpu-journal.ru/e-zpu/2011/6/Morozova_Corporate-Social-Responsibility/

Tags: Social Responsibility Standard Abstract Management

Corporate social responsibility standards are developed taking into account the guidelines set forth in the documents of authoritative international organizations (OECD Guidelines for Multinational Enterprises); UN Human Rights Norms for Business); UN Global Compact; Agreements International Organization Labor (ILO) (ILO Conventions); Global Sullivan Principles).

The main Russian documents that characterize social responsibility and regulate the socially responsible behavior of enterprises are:

- The Social Charter of Russian Business developed by the Russian Union of Industrialists and Entrepreneurs (RSPP);
- Memorandum on the principles of corporate social responsibility, approved by the Russian Managers Association;
- Code of Entrepreneurial Ethics of the Chamber of Commerce and Industry of the Russian Federation (CCI RF) "12 principles of doing business in Russia".

Currently, there are a number of international and national standards in the field of social responsibility and social reporting.

Characteristics of the main and most common international standards and indices: ISO 14001, OHSAS 18001, GRI, CRA, etc. Their structure, content, indicators.

GRI standard - "Guidelines for reporting in the field of sustainable development" (Global Reporting Initiative): business economics, social and economic policy.

Process accounting standard AA 1000 AS. Main stages: planning, definition (clarification) of values and tasks, reporting, preparation of a report and audit by an external organization.

Standard SA8000, which establishes the standards of employer's responsibility in the field of working conditions (observance of workers' rights).

Voluntary global agreement - Global Compact. Universal principles in the field of observance of human rights, labor relations, environmental protection.

Declaration "Principles of Corporate Social Responsibility" - an international code of social responsibility.

London Comparative Analysis Group. LBG Benchmarking Model: Charity, Community Contribution, Commercial Initiative, Core Business Activities.

Balanced Scorecard - Combination-Based Performance Evaluation Model financial indicators previous activities and assessment of motives for further work. Key factors: financial performance, customer relationships, internal business processes, innovation and learning.

Triple result method. A concept that takes into account factors: economic, environmental and social performance.

International Chamber of Commerce Charter on Sustainable Development. Charter of socially responsible business of the Russian Union of Industrialists and Entrepreneurs. Standard of the Chamber of Commerce and Industry of the Russian Federation.

Business Codes of Conduct.

The strategic and operational challenges that organizations face today when entering both the Russian and foreign markets require a continuous dialogue with investors, consumers, partners and employees. Social reporting is a key element necessary for building, maintaining and constantly developing interaction with stakeholders.

As society sees an increase in the influence of corporations on changes in the economy, social sphere and the state of the environment, investors and other stakeholder groups expect their leaders and managers to meet the highest standards of ethics, openness, attention to the processes taking place in society and business, and responsiveness to the requests of various parties. From systems corporate governance they are increasingly expected to go beyond the traditional investor orientation to the interests of other groups.

Key factors that determine the value of an organization, such as reputation, image, brand and the value of future assets, encourage financial markets to the search for new analysis tools. Moreover, in the interests of Russian business, a form of public reporting is needed, which will allow not only to evaluate the activities of organizations, but also to ensure their sustainable development. Only a standardized report allows one to "weigh" the real contribution of an individual corporation to the balanced development of society. This assessment tool has become the GRI Guidelines.

AA1000L8 is a standard aimed at streamlining the organization's social initiatives and increasing their effectiveness. It focuses on the procedures an organization must follow in order to record, audit and report on its activities. The main stages of the social reporting process according to this standard are: planning (defining the range of stakeholders), defining or clarifying the values and objectives of the organization, reporting (identifying the most pressing issues, determining assessment indicators, collecting and analyzing information), preparing a report and conducting an audit by an external organization.

GRI (Global Reporting Initiative) is a formalized social report model. Social reporting standard "Guidelines for reporting in the field of sustainable development". The standard does not measure the activity of an organization to increase the level of social responsibility, it helps the organization to describe the results of the adoption and application of various codes, policies and management systems for managing CSR.

There are three main elements in GRI reports:

economics of the organization;

social policy of the organization;

environmental responsibility of the organization.

Protocols to GRI standards:

economic performance indicators;

environmental performance indicators;

performance indicators for work management and decent work approaches;

human rights performance indicators;

performance indicators of interaction with society;

performance indicators in the area of product responsibility.

The main blocks of open social reporting.

1. General information:

management's position regarding the purpose of publishing materials;

the basic principles of the company's management system;

current management systems and policies;

applied approaches and methods of open reporting, including the frequency of publication of materials, Contact Information for feedback.

2. Economic block:

nature of economic activity;

market distribution;

main partners;

change in the volume and nature of production;

the most significant investment projects and contracts;

the contribution of wages, raw materials and energy resources in cost;

the cost of training and other forms of investment in human resources;

amounts paid as taxes and spent on charity.

3. Social block

information about the safety of production, injuries;

working conditions;

ensuring the health of personnel, morbidity;

job creation;

Information about wages and bonuses, social benefits;

staff turnover and sources of staff;

information and training of personnel;

informing the consumer about the properties of products and labeling;

patronage of social and cultural facilities and sponsorship.

4. Environmental block:

characteristics of the impact of the production process, products and services on air, water bodies, soil, flora and fauna, human health;

emergency and emergency impact;

consumption of energy and energy carriers;

resource consumption;

opportunities for reuse or recycling of products;

activities to reduce and prevent exposure;

cooperation with partners to reduce environmental impact;

voluntary activities for the protection and restoration of natural and cultural-historical objects.

The Balanced Scorecard is an effective method for organizations that need to quantify and manage both shareholder and social value. The method is a performance evaluation model based on a combination of financial indicators of previous performance and an assessment of motives for further work.

GC (GLOBAL COMPACT) is a voluntary global agreement, the purpose of which is to promote the formation of common values through the adoption by business of universal principles:

in the sphere of observance of human rights;

labor relations;

environmental protection.

SA 8000 is a standard based on the principles of ISO, which establishes the standards of employer's responsibility in the field of working conditions on 9 main points - from the parameters of the use of child labor in production to the standardization of the management system. Assumes the mandatory presence of an external audit organization for the verification process.

Criteria for social responsibility according to the SA 8000 standard.

1. Child Labor

The Company must not employ children or support the use of child labor as defined above.

2. Forced labor

The Company shall not engage in or support the use of forced labor, nor shall it require personnel to make a monetary contribution or hand over identification documents to the Company in connection with employment with the Company.

3. Health and safety

The company must provide a safe and healthy working environment for workers. Must take appropriate measures to prevent accidents and damage to health that may occur in the course of work by minimizing, as far as possible, the causes of hazards specific to the working environment.

4. Freedom to form associations and the right to negotiate between employers and trade unions on working conditions

The company must respect the right of all personnel to form and join trade unions, as well as the right to collective bargaining.

5. Discrimination

The Company will not promote or support discrimination in hiring, remuneration, training opportunities, promotions, or termination or termination of employment based on race, caste, national origin, religion, infirmity, gender, or sexual orientation. , due to membership in any union, political opinion or age.

6. Disciplinary Measures

The Company shall not use or support corporal punishment, verbal abuse, or any form of mental or physical

coercion.

7. Working Time

The company must comply with established laws and industry standards regarding working hours. The normal working week is to be determined by law, and under that law should not normally exceed 48 hours. Personnel must be provided with at least one free day in every seven-day period. All overtime work must be reimbursed under the bonus category and must in no case exceed 12 hours per week.

8. Reward

The company must ensure that payments for standard working week will be produced in accordance with the established law or in accordance with the standard minimum appropriate for this industry, and should be sufficient to satisfy.

Standards and norms of social responsibility. Need help with a topic

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