Corporate social responsibility as a source of social capital of the organization

Научное издание / монография

Выпущено ООО Издательство «Креативная экономика»

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=44076597

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Рецензенты:
Юдина С.В. - доктор экономических наук, доцент, профессор кафедры ЭМ Альметьевского филиала ФГБОУ ВО «Казанского национального исследовательского технического университета имени А.Н. Туполева – КАИ».
Адаменко А.А. - доктор экономических наук, профессор кафедры теории бухгалтерского учета ФГБОУ ВО «Кубанский государственный аграрный университет имени И.Т. Трубилина».

Abstract:
Corporate social responsibility characterizes one of the aspects of the functioning of an organization, within which the interests of society are taken into account. Companies, therefore, assume responsibility for the impact of their activities on business stakeholders (stakeholders). This is not necessarily legally fixed. It is assumed that organizations implement a set of measures to satisfy the interests of their stakeholders voluntarily. In the practice of CSR, the discussion about its forms and the nature of its impact on the activities of organizations does not subside. Proponents of the positive impact of CSR on business present arguments that provide an economic justification for the value of CSR for business, emphasize a number of advantages that arise from the corporation as a result in the long term. Opponents of CSR draw attention to the inconsistency of CSR principles regarding the economic foundations of business functioning. Thus, according to their point of view, following the principles of CSR is at best an embellishment of reality, which in itself is not free for business. Many CSR researchers rightly note its costly effects on the activities of the corporation. Indeed, the implementation of additional business interventions leads to large current costs. Despite the active discussion about CSR, attempts to quantify the impact of CSR on the performance of companies are extremely rare. In this regard, there is an increasing need to prove that all corporate social responsibility programs have a pronounced investment character.

Keywords: corporate social responsibility, stakeholders, social capital, social responsibility methodology, key areas and programs, long-term investments

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