EVOLUTION AND CONTENT OF THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY
Formation of an integrated model of corporate social responsibility
CSR has evolved from the managerial exotics of global corporations to standard routines that are introduced and used worldwide by firms of different sizes and forms of ownership.
According to the data of the consulting firm CorporateRegister. com, in 2010 in the world there are already about 4000 reports in the field of corporate responsibility, which exceeds the figures of 2000 by more than four times.
In the academic community, a discussion on the problems of CSR has been and is being reflected in the world scientific literature since the 1950s. During this period, many monographs and scientific articles were published.
They describe the many concepts associated with CSR. The most famous were:
• corporate social susceptibility;
• corporate social activities;
• business ethics;
• corporate philanthropy;
• social problems;
• corporate social conscientiousness;
• corporate social policy;
• stakeholder management (stakeholder management);
• corporate citizenship;
• sustainable development;
• Corporate Sustainability;
• corporate reputation;
• socially responsible investment;
• triple reporting;
• corporate social reporting.
These concepts are dynamic, their significance varies in time and space, and they complement and develop each other.
As a result, the logical step was to create a complex model CSR, which includes previously developed concepts as complementary elements. These concepts are presented in Fig. 6.1.
Fig. 6.1. The appearance of various concepts close to CSR
The first definition of social responsibility in 1953 gave G. Bowen: "The social responsibility of a businessman is the implementation of such policies, the adoption of such decisions, or adherence to this line of conduct, which would be desirable for the purposes and values of society. "
The definition of Bowen, speaking of the behavior of a businessman or corporation, desirable for society, implies the existence of a social contract that coordinates the behavior of a businessman with the goals and values of society. The specific conditions of this treaty may vary from country to country and vary over time, but the contract as a whole remains as the main source of business legitimacy, or in other words, society guarantees the freedom of entrepreneurship if entrepreneurs in their activities take into account the expectations of society. Responsible in the context of CSR is an organization whose top managers, in the event of a choice between different resource-intensive (but acceptable in terms of profitability) management decisions, are ready to choose a resource-intensive option if it meets the expectations of their employees and society better.
Also, the understanding of social responsibility within Bowen's definition presupposes recognition of the public role of the businessman himself as a moral agent capable not only of perceiving and taking into account the values of society, but also actively participating in their formation.
These two implied conditions - the social contract and the moral agent, determine the sources of social responsibility.
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