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УДК 005.35
ВЛИЯНИЕ КОРПОРАТИВНОЙ СОЦИАЛЬНОЙ ОТВЕТСТВЕННОСТИ НА РЕПУТАЦИЮ КОМПАНИИ
В. А. Лукьянихин, М. С. Жук, М. С. Шкурат
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANYS REPUTATION
V. A. Lukianykhin, M. S. Zhuk, M. S. Shkurat
Аннотация. Представлен методический подход определения влияния корпоративной социальной ответственности на репутацию компании.
Ключевые слова: корпоративная социальная ответственность, репутация, стейкхолдеры, КСО-показатели.
Abstract. The article contains method that helps determine the impact of corporate social responsibility on company's reputation.
Key words: corporate social responsibility, reputation, stakeholders, CSR indicators.
Nowadays companies are functioning in a competitive environment. In such world of advanced technology and engineering high quality products have become a regular thing for the consumer. Now companies have to find new ways to attract (hold) customers. One of the ways out of the current situation in the market is making an image of the company. The company's reputation depends on many factors but one of the most important one's is corporate social responsibility.
CSR - is the responsibility of an organization for the impacts of its decisions and activities on society and the environment through transparent and ethical behavior that contributes to sustainable development, including health and the welfare of society, taking into account the expectations of stakeholders, comply with applicable law and consistent with international norms of behavior, and integrated in the activities of the whole organization and practiced in its relations [1-2].
CSR activities need to be managed because it helps to:
- strengthen company's social position;
- improve competitive ability in market;
- increase the awareness about the company and its products, services among clients and society in general;
- maintain effective communication with different groups of stakeholders (including investors, suppliers, media, government, etc.);
- find the most important social projects for all groups of stakeholders [3-5].
By the authors developed Method In order to determine the effect of corporate social responsibility on the reputation of the enterprise the method was developed by authors, basing on the CSR indicators for each group of stakeholders: customers, employees and society.
The level of reputation can be determined with the use of integral coefficient:
IK 2 =
1 mk 1 mc 1 mo ^
kk— z 4 + kc— Z xc + km Z xo mkj =1 mcj =1 moj =1 ,
•100%,
where kk, kc, ko - weighting coefficients of the groups of «customers», « employees» and «society» respectively; Xjj-, XÇj, X° - boolean variable of such
groups as «customers», «employees» and «society» respectively that can take value of 1 if the j-th group of indications is present in the i-th company, of 0 if the majority of indications are present and is equal to -1 if majority of indications are lacking at i-th company; mk , mc, mo - number of indications with the help of which the social activities of the company are being valued by groups «customers», « employees» and «society» respectively.
Next step is to determine the indicators of corporate social responsibility for each group of stakeholders that affect the reputation of the enterprise.
For the group of «clients» such indicators are:
1. Quality of service (communication of employees with clients, the number of law suits, the accuracy of the information provided to customers, the package of services, rewards of the company, compliance with international standards).
2. The communication system (informational provision of employees, availability of information to potential customers, network of contacts with governmental and non-governmental organizations, the recognition of independent organizations).
3. Financial condition (competitive (market) price of services, distribution of profits, fighting against bribery, the degree of implementation of agreements with the partners of the company).
4. Loyalty (bonus system for customers, customer base, the level of maintenance of new and existing clients, the share of customers' spendings, the average number of clients per month).
CSR indicators for the «employees»:
1. The microclimate in the team (the level of conflict, trust, mutual aid, the competitiveness, the level of staff involvement in decision-making).
2. Staff development (training, career advancement, mobility of employees).
3. Social projects for workers (projects for employees and their families (sports, recreation, health care), insurance, holidays).
4. Safety and conditions of work (ergonomics of working environment, the balance between working time and time for rest, efficient salary and compensation package).
5. Staff turnover (the coefficients of fluidity and stability in different structural groups, the company's policy to promote the employability of staff).
Group of stakeholders named «society» defines such CSR factors:
1. Social activities (educational projects and programs charity, sponsorship (in the protection of vulnerable people, children and young people), working with employment services, support of socially relevant research and campaigns).
2. Environmental activities (environmental programs directed both inside the organization and outside of it, resource conservation, compliance with international environmental standards, a code of environmental behavior for employees, membership in the organizations of environmental direction).
3. Community development (employment of local population, the degree of involvement in the activities of a local nature, sponsoring local cultural, education-
al and sporting facilities and events, support of utilities and objects of cultural and historical significance).
4. The openness of the company (the index of transparency, accessibility of information about the company, cooperation with the media, community organizations, the degree of participation in the activities of national and international importance).
5. Relations with government (payment of taxes, compliance with laws, participation in legislative activities, involvement of the company in public programs and education).
Table 1 shows an example of evaluation indicators that are caused CRS and affect the reputation of the company.
Table 1
Example of indicators caused by the CSR that affect the company's reputation1
Indicators The evaluation scale Characteristics
Quality of service (communication of employees with clients, the number of law suits, the accuracy of the information provided to customers, the package of services, rewards of the company, compliance with international standards) 1 complete customer satisfaction with services received, the lack of ambiguity in the relationship caused by the unreliability of the information, constructive feedback, the minimum number of negative outages from customers comprehensiveness of services, the rewards for the provision of services
0 intermediate positions on most of the indicators
-1 dissatisfaction with the service, the presence of false information, lack of feedback, significant amount of negative feedback from customers, the differentiation of a package of services, lack of certificates, diplomas, quality marks
The next step is evaluation of these indicators on such criteria's:
1 - presence of all indicators in general;
0 - intermediate positions on most of the indicators;
-1 - no sufficient presence of indicators.
In order to determine the effect of each of the groups on the reputation of the company, it is necessary to identify the relations between the expectations of three groups of stakeholders from the company and vice versa (example is in Table 2). For example, the most important for customers is to get high quality services from the company, and the company gets the necessary changes in amount of its sales of services, and thus profit. Employees' salary is the most important for them and the company requires the desired productivity of work in return which also affects the profit. Society in general needs payment of taxes and the company wants the trust of society back, as it is the local community of potential customers and employees.
1 Work of authorship.
Table 2
The example of weights' boost factor determination for groups of stakeholders1
Criteria
Stakeholder Sales volume Quality of service Productivity of work Salary Payment of taxes Confidence in company Summary The weight
Customers 1 4
(existing and potential) 1 3 1 1 1 2 9
Employees (existing and potential) 3 2 3 3 2 1 14 7 18
Society (government, media,
educational
institutions, hospitals, orphanages, community organizations, etc.) 2 1 2 2 3 3 13 13 36
Summary 36 100 %
Then all of the criteria are ranked according to the importance for each of the stakeholder groups. The most important criteria is assigned a grade «3», the least important - «1». All estimates are summarized by groups and in general. Next «weight» of the group should be determined by finding ratio between group grades and overall grade.
It is easy to calculate the level of the reputation of an enterprise while having all the necessary components of the integral coefficient.
Thus, the developed method allows to determine the level of the company's reputation on the basis of performance caused by the CSR. This will help manage the company's own CSR activities, find weaknesses, improve the image in the eyes of customers, employees and society in general.
References
1. МС ISO 26000:2010. Руководство по социальной ответственности.
2. Promoting a European framework for corporate social responsibility Green Paper. -Luxembourg : Office for Official Publications of the European Communities, 2001. - 3l p.
3. Коновалова, Л. Н. Управление социальными программами компании / Л. Н. Коновалова, М. И. Корсаков, В. Н. Якимец ; под ред. С. Е. Литовченко. - М. : Ассоциация менеджеров, 2003. - 152 с.
4. Поабник i3 КСВ. Базова шформащя з корпоративно! сощально! ввдповщальносл / О. Лазоренко, Р. Колишко та ш. - К. : Видавництво «Енерпя», 2008. - 96 с.
5. Братющенко, С. В. Социальная ответственность предпринимательства (обзор концепций) / С. В. Братющенко // Актуальные проблемы социально-экономического развития: взгляд молодых ученых. - Новосибирск : ИЭОПП СО РАН, 2005. - С. 166-178. - URL: http://nesch.ieie.nsc.ru/wrk/Soc_otvets.htm
1 Wok of authorship.
Лукьянихин Вадим Александрович
кандидат экономических наук, доцент, кафедра управления, Сумский государственный университет E-mail: luk_work@mail.ru
Жук Марина Сергеевна студентка,
Сумский государственный университет E-mail: marina_zhuk1@mail.ru
Шкурат Марина Сергеевна студентка,
Сумский государственный университет E-mail: maryshka.93@mail.ru
Lukianykhin Vadim Alexandrovich candidate of economic sciences, associate professor, sub-department of management, Sumy State University
Zhuk Maryna Sergeevna student,
Sumy State University
Shkurat Maryna Sergeevna student,
Sumy State University
УДК 005.35 Лукьянихин, В. А.
Влияние корпоративной социальной ответственности на репутацию компании / В. А. Лукьянихин, М. С. Жук, М. С. Шкурат // Модели, системы, сети в экономике, технике, природе и обществе. - 2014. - № 1 (9). - С. 138-142.
