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РОЗВИТОК КОНЦЕПЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ: ЕВОЛЮЦІЯ ТА СУЧАСНІ ТЕНДЕНЦІЇ
Е. В. Камишникова

DOI: 10.32702/2307-2105-2020.3.59

УДК: 005.35:658.014.1

Е. В. Камишникова

РОЗВИТОК КОНЦЕПЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ: ЕВОЛЮЦІЯ ТА СУЧАСНІ ТЕНДЕНЦІЇ

Анотація

У статті досліджено генезис концепції корпоративної соціальної відповідальності в теорії менеджменту з початку 1950-х років до теперішнього часу, унаслідок чого виділено п’ять визначальних етапів еволюції цієї концепції. Проаналізовано систему взаємозв’язків концепції корпоративної соціальної відповідальності зі стейкхолдерською теорією, концепціями сталого розвитку, соціально відповідального інвестування, корпоративної ефективності, корпоративного громадянства, створення спільних цінностей, екологічної відповідальності. Запропоновано розглядати корпоративну соціальну відповідальність як концепцію, за допомогою якої підприємства на стратегічних засадах інтегрують принципи соціальної та екологічної відповідальності у свою основну діяльність у процесі взаємодії зі стейкхолдерами. Метою такого підходу є максимізація створення цінності для зацікавлених сторін (власників, громади, інших стейкхолдерів) шляхом стратегічного підходу до корпоративної соціальної відповідальності, а також виявлення, запобігання та пом'якшення можливого негативного впливу підприємства на стейкхолдерів.

Ключові слова: корпоративна соціальна відповідальність; стейкхолдер; сталий розвиток; стратегічний підхід; концепція.

Література

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E. Kamyshnykovа

DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY CONCEPT: EVOLUTION AND MODERN TRENDS

Summary

The paper studies the genesis of corporate social responsibility concept in management theory from the early 1950s to the present time, defining five stages of evolution of this concept. The period from 1980s to the present is characterized by a low level of uncertainty regarding socially responsible activities. The dominant theme of this period’s research publications relates to the development of the stakeholder approach to corporate social responsibility, the theory of strategic management and corporate sustainability. A thorough literature review has revealed that there are many concepts often used interchangeably with corporate social responsibility approach. The system of interrelation of corporate social responsibility concept with the stakeholder theory, concepts of sustainable development, socially responsible investing, corporate efficiency, corporate citizenship, creation of common value, environmental responsibility has been analyzed. Stakeholder theory has been defined as one of the most recognized models for interpreting corporate social responsibility, which development has led to expansion of corporate social responsibility content and scope. The main current trends of development of corporate social responsibility concept are: rationalizing approach to corporate social responsibility with a focus on establishing the relationship between social and economic performance of companies; strategizing corporate social responsibility concept that enhances competitiveness and generates shared value opportunities for businesses and stakeholders in the long term. It has been proposed to consider corporate social responsibility as a concept by which companies integrate the principles of social and environmental responsibility into their core strategic activity in the process of interaction with stakeholders. The aim of this approach is to maximize value creation for stakeholders (owners, community, and other stakeholders) through a strategic approach to corporate social responsibility, as well as to identify, prevent and mitigate the potential negative impact on stakeholders from the company.

Keywords: corporate social responsibility; stakeholder; sustainable development; strategic approach; concept.

References

1. WCED United Nations World Commission on Environment and Development (1987), “Brundtland Report – Our common future”, available at: https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf (Accessed 12 March 2020).
2. Lee, M. (2008), “A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead”, International Journal of Management Reviews, vol. 10, no. 1, pp. 53–73.
3. Bowen, H. R. (1953), Social Responsibilities of the Businessman, Harper & Row, New York, USA.
4. Committee for Economic Development (1971), “Statement of the Research and Policy Committee "Social Responsibilities of Business corporations"”, CED, New York, USA.
5. Wallich, H. C., and McGowan, J. J. (1970), Stockholder interest and the corporation’s role in social policy, A New Rationale for Corporate Social Policy, Ed. Baumol, W.J., CED, New York, USA. [Online], available at: https://www.ced.org/pdf/A-New-Rationale-for-Corporate-Social-Policy.pdf (Accessed 12 March 2020).
6. Davis, K. (1973), “The case for and against business assumption of social responsibilities”, Academy of Management Journal, vol. 16, no. 2, pp. 312–322.
7. Friedman, M. (1970), “The Social Responsibility of Business is to increase its Profit”, The New York Times Magazine, September, 13, pp. 122–126.
8. Carroll, A. B. (1979), “A Three-Dimensional Conceptual Model of Corporate Social Performance”, Academy of Management Review, vol. 4, no. 4, pp. 497–505.
9. Frederick, W. C. (1986), “Toward CSR-3: Why Ethical Analysis is Indispensable and Unavoidable in Corporate Affaires”, California Management Review, vol. 18, no. 2, pp. 126–141.
10. Freeman, R. E. (1984), Strategic management: A stakeholder approach, Pitman, Boston, USA.
11. Donaldson, T., and Preston L. (1995), “The stakeholder theory of the corporation: Concepts, evidence, and implications”, Academy of Management Review, vol. 20, no. 1, pp. 65–91.
12. Freeman, R. E., and Velamuri, S. R. (2008), “A new approach to CSR: Company stakeholder responsibility”, SSRN Electronic Journal, [Online], July 29, available at: http://dx.doi.org/10.2139/ssrn.1186223 (Accessed 12 March 2020).
13. European Commission (2008), “Communication from the commission on the European competitiveness report 2008”, Commission of the European Communities, Brussels, available at: http://aei.pitt.edu/45439/ (Accessed 12 March 2020).
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16. International Institute for Sustainable Development (1992), “Business Strategy for Sustainable Development: Leadership and Accountability for the '90s”, Deloitte & Touche, Winnipeg, USA.
17. Dyllick, T., and Hockerts, K. (2002), “Beyond the business case for corporate sustainability”, Business Strategy and the Environment, vol. 11, pp. 130–141.
18. Steurer, R., Langer, M. E., Konrad, A., and Martinuzzi, A. (2005), “Corporations, stakeholders and sustainable development: a theoretical exploration of business-society relations”, Journal of Business Ethics, vol. 61, pp. 263–281.
19. Holton, I., Glass, J., and Price, A. D. F. (2010), “Managing for sustainability: findings from four company case studies in the UK precast concrete industry”, Journal of Cleaner Production, vol. 18, no. 2, pp. 152–160.
20. Hrdinova, G. (2014), “The concept for creating the system of sustainable strategy of corporate social responsibility”, Territory development problems, vol. 70, pp. 49–66.
21. Umlas, E. (2008), “The Global Expansion of SRI: Facing Challenges, Meeting Potential”, Development and Change, vol. 39, no. 6, pp. 1019–1036.
22. Bayura, D. (2011), “Social investing as the highest level of corporate social responsibility”, Theoretical and applied issues of economics, vol. 24, pp. 212−219.
23. Margolis, J. D., Walsh, J. P. (2003), “Misery loves companies: rethinking social initiatives by business”, Administrative Science Quarterly, vol. 48, pp. 268– 305.
24. Crane, A., McWilliams, A., Matten, D., Moon, J., and Siegel, D. (2009), The Oxford Handbook of Corporate Social Responsibility, OUP, Oxford, UK.
25. Epstein, E. M. (1989), “Business Ethic, Corporate Good Citizenship and the Corporate Social Policy Process: A View from the United States”, Journal of Business Ethics, vol. 8, pp. 583–595.
26. Kotler, P., and Lee, N. (2004), Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause, John Wiley and Sons, New York, USA.
27. Matten, D., Crane, A., and Chapple, W. (2003), “Behind the mask: Revealing the true face of corporate citizenship”, Journal of Business Ethics, vol. 45, no. 1/2, pp. 109–120.
28. Porter, M., and Kramer, M. (2011), “The Big Idea: Creating Shared Value. How to Reinvent Capitalism—and Unleash a Wave of Innovation and Growth”, Harvard business review, vol. 89, no. 1-2, pp. 62–77.
29. Dahlsrud, A. (2008), “How Corporate Social Responsibility is Defined: an Analysis of 37 Definitions”, Corporate Social Responsibility and Environmental Management, vol. 15, pp. 1–13.
30. Les Tien-Shang, Lee. (2012), “The pivotal roles of corporate environment responsibility”, Industrial Management & Data Systems, vol. 112, no. 3, pp. 466–483.

№ 3 2020

Дата публікації: 2020-03-27

Кількість переглядів: 215

Відомості про авторів

Е. В. Камишникова

к. е. н., доцент, доцент кафедри економіки підприємств,ДВНЗ «Приазовський державний технічний університет»

E. Kamyshnykovа

PhD in Economics, Associate Professor,Associate Professor of Department of Economics of an EnterpriseDVNZ “Pryazovskyi State Technical University”

ORCID:

0000-0003-1835-9786

Як цитувати статтю

Камишникова Е. В. Розвиток концепції корпоративної соціальної відповідальності: еволюція та сучасні тенденції. Ефективна економіка. 2020. № 3. – URL: http://www.economy.nayka.com.ua/?op=1&z=7718 (дата звернення: 29.05.2020). DOI: 10.32702/2307-2105-2020.3.59

Kamyshnykovа, E. (2020), “Development of corporate social responsibility concept: evolution and modern trends”, Efektyvna ekonomika, [Online], vol. 3, available at: http://www.economy.nayka.com.ua/?op=1&z=7718 (Accessed 29 May 2020). DOI: 10.32702/2307-2105-2020.3.59

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