КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ У СИСТЕМІ УПРАВЛІННЯ ОРГАНІЗАЦІЄЮ

Abstract

The article considers different positions on the interpretation of the meaning of the concept of «corporate social responsibility». It is noted that there are two opposite approaches to the concept of corporate social responsibility. Emphasis is placed on the fact that a company that adheres to the principles of social responsibility, on the one hand, must comply with all legally stipulated obligations and rules, and on the other hand, take on additional obligations to implement various social programs. Approaches to the assessment of corporate social responsibility are revealed and the main models of corporate social responsibility are considered. There are American, European and Japanese models of corporate social responsibility, which have their own characteristics. The advantages of the American model of corporate social responsibility are: the absence of strict legal restrictions; lack of strict state regulation, which allows companies to independently determine the directions of their activities and implement innovations; reduction of public expenses due to the absence of expenses for development, improvement and control over the implementation of legislation in the field of corporate social responsibility. The European model is characterized by the presence of state regulation in the field of corporate social responsibility and is more mandatory than recommendatory in nature. Features of the Japanese model of corporate social responsibility are ensuring gender equality, developing volunteering, responsible behavior of citizens towards their country, supporting environmental protection programs, and ensuring honest partnership. There are three approaches to assessing corporate social responsibility: a minimalist approach; an approach based on identifying one or more key areas of corporate social activity; comprehensive approach. The principles and stages of the corporate social responsibility management process are presented. It was concluded that for the effective management of social responsibility, the organization should promptly respond to the expectations and demands of interested parties and carry out an assessment of internal capabilities and identification of risks associated with them.