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Для цитирования: Ковалев Р.И. Анализ методик оценки эффективности корпоративной социальной ответственности // Управление в современных системах. 2023. № 4. С. 88-94.
DOI: 10.24412/2311-1313-40-88-94
УДК 331.1/334.02 JEL: A13
ББК 65.01
АНАЛИЗ МЕТОДИК ОЦЕНКИ ЭФФЕКТИВНОСТИ КОРПОРАТИВНОЙ СОЦИАЛЬНОЙ ОТВЕТСТВЕННОСТИ
Ковалев Р.И. 1,ФГБОУ ВО «Челябинский государственный университет»
Аннотация
Цель работы — теоретический и методологический анализ существующих методик оценки эффективности корпоративной социальной ответственности, сформированных в процессе развития специфических институтов корпоративной социальной ответственности в России и на международном уровне. По результатам проведенного анализа были выявлены основные проблемы в оценке эффективности корпоративной социальной ответственности, а также определены возможные пути их решения.
Ключевые слова: корпоративная социальная ответственности, методики оценки, эффективность
Introduction
In the course of the evolutionary development of the institution of corporate social responsibility (CSR), a significant issue has been the efficiency of its functioning, as well as the criteria that can and should be used to assess the degree of CSR impact not only on business processes at different periods of a company's functioning, but also its impact on social processes in general. The main task of assessing the effectiveness of the CSR institution may be both to identify weaknesses and strengths affecting the functioning of business and society as a whole, and to determine the possibility of forecasting the future effect of the measures taken.
Literature review
CSR researchers interpret the definition of CSR institution effectiveness in different ways. P. Hohnen considers the effectiveness of the CSR institution as the extent to which a company's equity capital increases in the long term, as well as the general welfare of society, if the impact that companies have on society as a whole is constantly taken into account when making decisions [Hohnen, 2007].
Е. Nwadialor and N.N. Igwe in the issue of assessing the effectiveness of the CSR institution note that effectiveness stems from long-term good relations and mutual understanding of companies with a wide range of individuals, communities, institutions, especially when adapting CSR programs with risk management [Nwadialor, Igwe, 2013].
1 Ковалев Роман Игоревич - аспирант кафедры экономики отраслей и рынков, ФГБОУ ВО «Челябинский государственный университет»; экономист по проектам 1 категории, АО «КОНАР» Россия, 454001, г. Челябинск, ул. Братьев Кашириных, 129; e-mail: [email protected]; SPIN-код РИНЦ: 7810-8236; Author ID РИНЦ: 1162299; ORCID: 0000-0001-6720-0603
M. Heinberg, when considering the phenomenon of CSR from the point of view of transparency of social manipulations, defines the effectiveness of CSR institution as the degree of attachment of decisions made by a company to the brand and the degree of dependence of these decisions on the brand and different levels of corporate transparency [Heinberg, 2021].
M. Scheltema considers the effectiveness of CSR institute in terms of efficiency before international private regulation. According to the author, the effectiveness of the CSR institution can be assessed from various perspectives, such as legal, socio-economic, behavioral, managerial and indirect aspects, the impact of which can affect to some extent the social programs conducted by companies [Scheltema, 2014].
In most modern interpretations of CSR institution effectiveness, researchers (V. Fredenburg, M. Gentile, S. Clark, J. Emerson, A. Lingein and S. Olsen, etc.) consider the effectiveness of CSR institution in terms of return on prior social investments (Fredenburg, 2004, Gentile, 2006, Clark, 2004, Lingein, Olsen, et al. Olsen, etc.) consider the effectiveness of CSR institution in terms of return on prior social investments [Fredenburg, 2004, Gentile, 2006, Clark, 2004, Lingane and Olsen, 2004, Emerson, 2003].
Table 1
Criteria for assessing the effectiveness of CSR institution in terms of return on social
investments.
Evaluation criterion Economic interpretation of the criterion
SROI (Social return of Investment) The result of the investment is often epitomized in the form of environmental and social change: 1. a description of ongoing and past changes based on stakeholder perceptions of them; 2. a purely quantitative assessment of outcomes.
SROI (Social return of Investment) The result of the investment is often epitomized in the form of environmental and social change: 1. a description of ongoing and past changes based on stakeholder perceptions of them; 2. a purely quantitative assessment of outcomes.
SIA (Social Impact Assessment) The result of investment is embodied in the feedback from other social institutions: 1. a description of ongoing and past changes based not only on the resources brought to these goals, but also on an assessment of the degree of impact on society as a whole. 2; 2. an exceptionally qualitative assessment of the final results.
SRA (Social Return Assessment) The result of investment is embodied in the benefits brought by the rest of the social institutions: 1. A description of ongoing and past changes based on changes in well-being as individual social structures; 2. an exceptionally qualitative assessment of the final results.
SCBA (Social Costs-Benefit Analysis) The result of investment is embodied in the ratio of social costs incurred by the society and certain benefits acquired in the process of incurring these costs: 1. description of ongoing and past changes in terms of the costs incurred by society in the process of making certain CSR decisions by the company; 2. an exceptionally qualitative assessment of the final results.
SVA (Stakeholder Impact Assesment)
Источник: составлено автором по [4], [5], [6], [7], [8].
Also, it can be noted that in parallel with the assessment of CSR institution from the point of view of social investments, researchers link the effectiveness of CSR institution with the economic efficiency of the company as a whole, emphasizing that depending on how CSR institution functions, one can talk about the most efficient conduct of other business processes. The authors consider the effectiveness of the CSR institute from the point of view of its influence on the duration of the company's existence, the size of the company and its coverage in local and global markets, as well as the degree of possibility to capitalize the costs incurred for the implementation of social programs in the form of acquisition of fixed and intangible assets. In the conditions of the slow pace of development of large companies and MNCs, this tool of efficiency assessment is justified provided that the implementation of large-scale programs and their economic feasibility are justified (Orlizki, 2003).
The analysis of the currently existing interpretations of the definitions of CSR institute efficiency allows for significant discrepancies. Firstly, modern researchers consider only particular cases of CSR manifestation and do not have a structural framework that embodies the effectiveness of the CSR institution as a whole. Secondly, despite a rather large number of studies in the field of CSR impact on the economic efficiency of the company as a whole, a significant emphasis is placed on the benefits acquired by social institutions and stakeholders, often omitting not only companies, but also the state as a whole. Based on the results of the analysis, we can summarize that the effectiveness of the CSR institution should be understood as the degree of increase in the well-being of companies, society, stakeholders and the state as a whole in the process of companies' CSR programs in terms of economic efficiency, social return and ensuring the implementation of sustainable development goals of society as a whole.
Analysis of CSR efficiency assessment methodologies
In the process of assessing the effectiveness of the CSR institution and its individual institutional distinctive factors, both qualitative and quantitative assessment methods are used. Most of these assessment methods are based on the main CSR standards regulating the basic principles of relations between its main participants.
Table 2
Key standards in the field of CSR_
Name of the standard Brief interpretation of the standard
GRI (Global Reporting Initiative) The developed Global Reporting Initiative is based on the development and release of reporting formats in the areas of sustainable development of the international community.
SA 8000 (Social Accountability 8000) Стандарт, разработанный Socal Accountability International. Основная направленность данного стандарта - добровольное "самоуправление" условиями труда.
AA 1000 (AccountAbility Stakeholder Engagement Standard) A standard developed by Socal Accountability International. The main focus of this standard is voluntary "self-management" of working conditions.
ISO 26000 The international standard developed by ISO describes voluntary CSR guidelines applicable to any company regardless of its scope and industry specifics.
The Sunshine Standards The standards developed by the US Stakeholder Alliance regulate the degree of stakeholder awareness of social programs and describe stakeholder input.
Источник: составлено автором по [10], [11], [12], [13], [14].
If we consider the most popular methodologies for assessing the effectiveness of the CSR institution and its individual institutional factors, it can be noted that the most popular are assessment methodologies based on the calculation of stock indices, which aim to describe the most priority areas for management when making decisions in the field of social investment.
The concept of corporate philanthropy indices (CPI - Corporate Philanthropy Index) is based on a comparative analysis of the positioning of companies in the process of interaction with different stakeholders [Tesler, 2008)]/ This non-funded index is a subjective assessment of stakeholders and describes how companies contribute to the process of realization of sustainable development goals. This concept aims to assess companies' performance in the areas of ease of operation of companies in the field of philanthropy, tax preferences, the ability to conduct transnational philanthropic flows, as well as how much interaction companies have with public authorities in the field of philanthropy, the impact of conducted philanthropic operations on the economic results of the company and the overall socio-cultural effect.
The Dow Jones Sustainability Indexes are responsible for calculating the level of social responsibility. These indices, weighted by companies' market capitalization, measure a company's performance in terms of ESG (Environmental - environmental criteria, Social - social criteria, Governance and economics - centralization of governance and economics criteria), based on the principle of «best in class». Most of these indices are calculated as the ratio of social costs incurred by companies (health care, financial transactions, information technology, basic consumer goods, communication services, etc.) to the benefit acquired (revenue in a certain national currency), thus determining the specific weight of a particular cost in the revenue. In this way, the most «successful» company in the field of CSR in terms of costs and its share in the national product of a particular state is determined [Hawn, 2018].
Based on the main international standards in the field of CSR and the principles of its operation, various authors are developing methodologies for qualitative, quantitative and qualitative-quantitative analysis of CSR institution efficiency. The reviewed methodologies reflect the main
problem in assessing the effectiveness of the CSR institution - most methodologies consider only specific aspects of companies' social activity, often neglecting other important aspects. CSR activities of companies affect all business processes, and it is not possible to take into account absolutely all aspects of CSR activities. The main task in the field of CSR institute efficiency should be considered to be the development of a certain toolkit, which will make it possible to take into account all the facts of companies' social activity in the most detailed and reliable manner and to assess the efficiency of the CSR institute and its individual institutional factors as accurately as possible.
Discussion
Based on the initial provisions of American companies in the field of CSR, many states have formed their own specific CSR institutions, which have different views on building mutual relations between the state, society and stakeholders, the influence of NGOs, the role of philanthropy, etc. If we talk about the CSR institution in Russia, it is currently at the stage of formation - at the moment the process of distribution of obligations between the state and stakeholders is underway, as well as the maximum involvement of big business participants in voluntary participation in the field of CSR is underway.
Based on the main international CSR standards and operating principles, various authors are developing methodologies for qualitative, quantitative and qualitative-quantitative analysis of CSR institution efficiency. The reviewed methodologies reflect the main problem in assessing the effectiveness of the CSR institution: most of the methodologies consider only private aspects of companies' social activity, often neglecting other important aspects. CSR activities of companies affect all business processes, and it is not possible to take into account absolutely all aspects of CSR activities. The main task in the field of CSR institute efficiency should be considered to be the development of a certain toolkit, which will allow to take into account all the facts of companies' social activity in maximum detail and reliability and to assess the efficiency of the CSR institute and its individual institutional factors as accurately as possible.
The relevance of the topic is due to the fact that corporate social responsibility characterizes one of the sides of the organization's functioning, within which the interests of society are taken into account. Companies, thus, make themselves responsible for the impact of their activities on business stakeholders (stakeholders). Analysis of the dynamics of absolute indicators, which in most cases are measurable rather than calculated, in most cases shows positive dynamics of social policy parameters. Determination of interests for each group of stakeholders is important, because there are directly influencing stakeholders that have a higher priority (as they have a direct impact on the company in strategic planning, political and social development) than indirectly interested stakeholders, but have some relations and are of interest to the business. The system of corporate social responsibility implies mandatory inclusion of all business stakeholders, and effective management of the company's value proceeds from utility (benefits to all interacting parties) and is created taking into account a number of management decisions based on common joint activities of owners and other stakeholders. This allows to satisfy the desires and interests of stakeholders to the fullest extent.
Conclusion
The analysis of CSR efficiency assessment methodologies has allowed us to conclude that there is currently no single approach to the interpretation of this phenomenon, and there is no single approach to CSR efficiency assessment. The key reason for this differentiation is that in the process of CSR efficiency assessment it is necessary to take into account the maximum number of factors, which may differ in terms of the degree of reliability of information provision and the format of
efficiency assessment. At the current stage of CSR institution development, there is no single approach to assessing its effectiveness - there is no single understanding of the very phenomenon of "CSR institution effectiveness" and its assessment criteria. Based on the analysis of various definitions of the authors, an alternative definition of this phenomenon was proposed. At the same time, based on international standards in the field of CSR, many methodologies have been developed to assess the effectiveness of the CSR institution, which consider only some aspects of companies' activities in the social sphere. Based on the results of the analysis of the most popular CSR performance assessment methodologies, there is a need to create a unified methodology that will make it possible to take into account the most significant aspects of companies' social activities and identify the most priority areas of CSR development.
References
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ANALYSIS OF METHODS FOR ASSESSING THE EFFECTIVENESS OF CORPORATE
SOCIAL RESPONSIBILITY
Kovalev R.I., Chelyabinsk State University Abstract
The aim of the work is to theoretically and methodologically analyze the existing methodologies for assessing the effectiveness of corporate social responsibility, formed in the process of developing specific institutions of corporate social responsibility in Russia and internationally. Based on the results of the analysis, the main problems in assessing the effectiveness of corporate social responsibility have been identified, and possible ways to solve them have been determined.
Keywords: corporate social responsibility, assessment methods, efficiency
