Environmental aspects of social responsibility of business
The concept of social responsibility in the context of business. Relationship between economic, environmental and social aspects of companies, which corresponds to the concept of sustainable development. The implementation of environmental measures.
| Рубрика | Экономика и экономическая теория |
| Вид | статья |
| Язык | английский |
| Дата добавления | 04.08.2022 |
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ENVIRONMENTAL ASPECTS OF SOCIAL RESPONSIBILITY OF BUSINESS
Gozora Vladimir, Resler Marina
Annotation
The concept of social responsibility in the context of business means that the firm / company operates to achieve its financial goals and also helps society. The idea is that businesses should combine profitable activities with activities that benefit society.
That is, a socially responsible company should not work solely to maximize profits, but should make decisions and take actions that are acceptable in terms of society's goals and values.
A characteristic of today is the growing relationship between economic, environmental and social aspects of companies, which corresponds to the concept of sustainable development. An important task for modern management is to guide the implementation of environmental measures within the concept of corporate social responsibility (CSR).
Key words: social responsibility, business, economic aspects.
Анотація
environmental business social responsibility
ЕКОЛОГІЧНІ АСПЕКТИ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ
Гозора В., Реслер М.
Поняття соціальної відповідальності в контексті бізнесу означає, що фірма / компанія працює для досягнення своїх фінансових цілей, а також допомагає суспільству. Ідея полягає в тому, що підприємства повинні поєднувати вигідну діяльність з діяльністю, що приносить користь суспільству.
Тобто соціально відповідальна компанія не повинна працювати виключно з метою максимізації прибутку, а повинна приймати рішення та вживати дії, прийнятні з точки зору цілей і цінностей суспільства.
Характерною ознакою сьогодення є зростаючі взаємозв'язки між економічними, екологічними та соціальними аспектами компаній, що відповідає концепції сталого розвитку. Важливим завданням сучасного менеджменту є керівництво реалізацією природоохоронних заходів у рамках концепції корпоративної соціальної відповідальності (КСВ).
Ключові слова: соціальна відповідальність, бізнес, економічні аспекти.
The main text
The purpose of the article is to develop theoretical foundations for environmental aspects of CSR in market conditions, analysis of the state of their implementation in the practice of domestic groups of enterprises and development of practical recommendations for improving the environmental component of CSR
The concept of corporate social responsibility was developed by the largest corporations in the world during the second half of the twentieth century. and established itself as a strategy for sustainable development.
Pros of corporate social responsibility:
• Companies known for their corporate responsibility can gain an advantage in attracting investors, business partners and new employees, as well as in establishing customer preferences;
• Many company programs in the community can help develop employee skills. Volunteering and other forms of employee participation help develop a variety of competencies, including teamwork, planning and implementation, communication, project management, listening skills, and client orientation;
• Active participation in community activities creates a positive reputation among stakeholders in the company.
In 2018, Forbes named the best socially responsible companies in the world. The first place in the list is occupied by the technology giant "Google". They are followed by The Walt Disney Company and Lego, which in March 2018 announced the start of production of their products from factory sources.
As for Ukraine, the top companies with corporate social responsibility include "WOG", which implements the project "Road to the Heart" and provides the purchase of equipment in medical institutions of Ukraine, "D. TEK ”, which helps in training and advanced training of employees of state bodies and institutions of Ukraine [5].
At the Second World Conference in Rotterdam, held in 1991, on the problems of environmental management, a strategic concept for the development of organizations to achieve the principles of sustainable development was proposed. The main component of this document was the environmental component. The report of the Prime Minister of Norway stressed that international corporations with minimal intervention by governments should recognize their responsibility to society and nature [6].
The formation of social responsibility of business began with the environmental aspect [2]. The introduction of social and environmental responsibility finds a place in the works of such scientists as O. Grishnova, I. Savchenko, OF Novikova, ME Deitch, O.W. Pankova, I. Tsarik, SK XapiuKoea, О.О. Okhrimenko, TV Ivanova and others.
The concept of environmental responsibility organically combines elements of the concept of sustainable development and corporate social responsibility. It should be noted that environmental responsibility includes not only the obligations of enterprises, but also decisionmakers, implementing actions aimed at protecting and improving the environment as a whole. The concept of environmental responsibility is divided into two components: corporate and individual. Corporate environmental responsibility orients business structures to the fact that there must be a global responsibility to the ecological system of the planet, and this means the responsibility of each individual organization, both production and non-production organizations for the environment. The concept of individual environmental responsibility. People are becoming more and more interested in how an unfavorable environmental situation will affect their daily lives. In addition, they are concerned about how they can help solve environmental problems [1].
The concept of corporate social responsibility was developed by the largest corporations in the world during the second half of the twentieth century. and established itself as a strategy for sustainable development. The staff of the Danish institute "The Copenhagen Center - New Partnerships for Social Responsibility" ("The Copenhagen Center - New Partnerships for Social Responsibility") has developed a concept of voluntary mutually beneficial partnership between business, national government and individual sustainable development, business transparency and social responsibility.
The transition to sustainable development requires significant changes in the economic and social spheres in terms of reducing the negative impact on the environment. With the consideration of production activities there is a question of environmental responsibility of business. In fact, environmental business responsibility is part of corporate social responsibility. Environmental responsibility is understood as actions that benefit the environment (or reduce the negative impact of business on the environment) and go beyond what companies are required to do by law. Environmental responsibility of business implies the obligation of decision-makers to implement actions aimed at protecting and improving the environment in general, and which also meet their own interests [2].
IBM, General Electric, Ford Motor Company, British Petroleum and others have expanded the concept of economic profit by adding social profits. This approach means voluntarily abandoning uncivilized ways of doing business, including pollution. Socially responsible business recognizes the equality of socio-environmental and financial and economic interests and values, focuses on such non-financial indicators as product quality, personnel policy, environmental damage, intangible assets, etc. "
Today, corporate social responsibility, environmental responsibility of business in particular, are important, but they are not the defining aspects of business strategies of enterprises. Most firms now consider the environmental responsibility of business as legal and voluntary activities that can increase the competitiveness of the firm and consolidate its reputation under the influence of various social and economic agents (stakeholders) [7].
According to stakeholder theory, since all stakeholders are legitimate business partners, the business unit must consider the impact of its actions on all stakeholder groups. Considering the planet as the ultimate stakeholder stakeholder within this concept, business must be held accountable for the damage it does to the environment. The application of stakeholder theory to the concept of environmental responsibility of business combines the recognition by stakeholders of the urgency of environmental issues, which is transformed into strategic actions to improve the environmental policy of the enterprise, as well as the possibility of integrating different stakeholders.
It is stakeholders who can influence companies and demand environmental responsibility from them. The reputation of the enterprise will depend on its reaction. The company's reputation is an important factor in market competitiveness. On the way to sustainable development, corporate reputation must also take into account the company's impact on the environment and the introduction of environmental responsibility of the business. Moreover, firms should view environmental protection as a competitive advantage, not as an additional cost or a delayed threat. In addition, the competitive advantages of environmental responsibility of business can be not just internal, but go into the context of external - social legitimacy, transparency and cooperation [9].
Environmentally and socially responsible business means:
• business exit from the minimum framework of self-sufficiency and the contribution of own resources to the long-term development of the internal and external environment;
• implementation of environmental and social measures by preserving well-paid jobs, production of quality goods and services, nature protection, application of honest business conduct in business relations;
• taking into account public expectations not only about their products and increasing profitability, but also their participation in the formation of national and regional economy. Environmental responsibility is interpreted differently by representatives of economic trends [12].
According to the classical approach, environmental responsibility arose under the influence of environmental legislation: to avoid sanctions, companies were forced to revise their environmental policies and take measures to reduce the negative impact of their activities on the environment.
According to the neoclassical approach, environmental responsibility is a consequence not only of regulatory restrictions, but also the moral responsibility of producers to cause harm to nature. The concept of sustainable development is an organic synthesis of classical and neoclassical approaches, combines the constraints imposed by environmental legislation and the moral obligations of business representatives. Environmental responsibility ceases to be something coercive, it becomes an internal rule of doing business [4].
The preventive strategy for pollution prevention is to reduce harmful emissions and wastes using the latest equipment and new methods of reducing pollution, and not to catch harmful gases (endof-pipe method). The result of this approach will be a reduction in costs, which will be the competitive advantages of the firm. This approach is directly related to compliance with environmental obligations, in particular in accordance with environmental legislation.
From the point of view of society, business applying the strategy of "product quality management taking into account the environmental component", the competitive advantages of the company will be the conquest of the market. At the same time, the opinion of potential consumers and other stakeholders - stakeholders, who should be part of the process of strategic management, is important.
One of the most common approaches to defining an environmentally responsible company is thewhich is based on three criteria: compliance with environmental commitments, energy and raw material management, effective involvement of stakeholders (Table 1.1) [10]
|
Criteria |
Signs of environmental compliance of the company |
|
|
Compliance with environmental commitments |
- corporate vision of the company fully complies with the concept of sustainable development; - protection and restoration of the natural environment are determined by strategic priorities; - is aware that the economic system operates within an ecosystem that is limited; - the activity meets the requirements of environmental; |
|
|
Energy and raw materials management |
efficient use of natural resources; - creation and use of renewable energy and materials; - system thinking; - minimization of carbon dioxide emissions; - analysis of ecological achievements and search for new ecological solutions; - analysis of environmental costs and benefits. |
|
|
Effective involvement of stakeholders |
- informing the public about the environmental consequences of their activities; - responsibility to stakeholders for activities; - the company takes into account the opinions and wishes of stakeholders; - the company's activity is transparent; - reports on the impact on the environment. |
Thus, on the way to sustainable development, environmental responsibility of business should become not just a voluntary measure, but one that is supported and encouraged by the state. According to surveys conducted in Germany, the main motives of the company's activities to protect the environment are:
1) environmental / social responsibility (30.5%);
2) legislation / state regulation (22.5%);
3) guarantees of the firm's viability / risk prevention (12.1%);
4) image (9.2%);
5) others.
Thus, the importance of state regulation in this matter is almost paramount [1].
In the countries of Western Europe, the economic losses from inefficient environmental management, according to various estimates, reach 3-5% of the gross domestic product; in the Russian Federation 10-15%; data on Ukraine - absent.
Therefore, the most promising way to solve environmental problems of industrial production should be considered environmental management - internally motivated initiative activities of economic entities aimed at achieving their environmental goals and objectives [13]. Over the last 5-10 years, there has been a growing awareness among companies around the world that environmental management is an important factor in ensuring the main focus of companies, closely related, in particular, to the quality management system. An increasing number of companies use the leading ISO 14001 standards to implement environmental management systems, which is an important factor in ensuring the main direction of management. The core of the environmental management system is a program - a comprehensive document that describes the organization of the enterprise in the field of environmental management, as well as specific measures and actions for its implementation, developed in accordance with environmental policy, goals and objectives. In the development of programs, the company is guided by the principle of consistent improvement, ie the achievement of the best indicators in all environmental aspects of the enterprise [9].
First, the company's management must define its mission and strategic goals in the field of environmental protection and develop its environmental policy, environmental goals and commitments in this process in writing. This document should be printed in the organization and provided with the support of management staff. Preliminary internal audits should be part of this preparation process to assess the extent to which the existing environmental management system does not meet the requirements of ISO 14001.
Secondly, it is necessary to define and implement the relevant elements of the system, to modify those components that do not fully meet the requirements. Usually it takes the form of writing and / or adjusting procedures or work instructions. The implementation of this process may also require the improvement of the organizational structure, clarification of responsibilities and powers of employees involved in the work of the environmental management system. You may also need to conduct one or more "zero" internal audits, sometimes referred to as a "preliminary" assessment. If the results of these audits are evaluated satisfactorily, the company proceeds to the third stage.
Third, the certification of the environmental management system of the enterprise is carried out [2].
Despite the differences in environmental activities, companies, as a rule, follow approximately the same algorithm to minimize the negative impact of their activities on the environment.
The main elements of environmental responsibility of business are:
1. Introduction of corporate environmental policy. Companies that try to minimize the damage to nature caused by their activities, usually adopt a system of environmental principles and standards. At a minimum, most of these statements express the company's respect for the environment at all stages of production, the company declares compliance with environmental legislation, and an open environmental policy is pursued, in accordance with which the employees are involved.. Usually, comprehensive information about the environmental policy of organizations is given on their websites.
2. Environmental audit. In order to develop the basic principles of environmental policy, to determine its main directions, companies use a special procedure of environmental audit, which allows to assess the real scale of environmental damage from the activities of the organization. The purpose of environmental audit is to determine the main resources necessary for the functioning of the organization and the volume of their consumption, as well as to obtain scientifically sound conclusions about the impact of the company's activities on the environment, waste, atmosphere, atmosphere. The company conducts an environmental audit voluntarily, it helps to determine the priorities of the organization's environmental policy in the long and short term, and to determine the system of measures that will maximize the benefits of the environment.
In general, environmental audit can be defined as a system of measures aimed at assessing the impact of the company or its environmental actions on the environment [7].
The concept of environmental audit is quite broad, given that companies use different types of it:
• verification of compliance of the organization's activities with regulatory environmental standards and its environmental policy (compliance audit) - the most common type of environmental audit, which is used by virtually all manufacturers;
• issues audit is an assessment of how the company's activities affect global environmental issues (global air pollution, ozone depletion, energy consumption, etc.). This type of audit is also used for environmental assessment of specific projects;
• assessment of work safety for the company's employees and possible negative impact on their health (health and safety audit);
• assessment of the ecological situation of a certain territory (current state and prospects). This type of site audit is used by companies when deciding on relocation of production, opening of new representative offices, etc.;
• corporate audit (corporate audit) involves a full audit of the company - verification of its environmental policy, major production and technological processes;
• product or life cycle audit involves the analysis of the impact of the company's products on the environmental situation at the stage of its development, production, sale, consumption, as well as during the processing of waste [7].
3. Involvement of workers in environmental initiatives. The management of environmentally responsible international companies is convinced that an effective environmental policy of the company can be only if the management, employees and members of their families are concerned about environmental problems and try to join in solving them. To this end, corporations are implementing a number of environmental education projects, which include informing employees about how their work affects the environment, how they can help improve the environmental situation by their actions (environmental education, upbringing of children, the least damage to nature, etc.). Some organizations have special programs for those employees who show disrespect for the environment and do not adhere to corporate environmental principles. That is, companies assert the environmental responsibility of employees through the prism of environmental ethics [11].
4. "Green supply". In order to ensure the environmental friendliness of goods and production processes, companies try to choose the so-called "green suppliers". Such suppliers supply goods and provide services that are less harmful to the environment. Some companies unite in purchasing groups to, on the one hand, show the demand for "green" raw materials, and, on the other hand, to force suppliers to apply environmental technologies [2].
When choosing suppliers, environmentally friendly companies are guided not only by the price and quality of goods, but also by their environmental friendliness. That is, raw materials and materials must, firstly, meet the internal requirements of environmental standards of the company's production, secondly, they must be extracted or manufactured using environmental technologies, and thirdly, for their delivery must be used the most environmentally friendly.
5. Production of "green" goods. Manufacturers are trying to make their products more environmentally friendly by using environmentally friendly materials for its manufacture, the use of innovative technologies for waste processing, the use of closed-loop technologies [6].
It is traditionally believed that the biggest polluters of the planet are companies operating in the energy, chemical and metallurgical industries. However, the rapid development of information and communication technologies has intensified the problem of information waste (e-waste). Thus, more than 4 billion mobile phones are activated in the world, while the population of the Earth is 6.8 billion people. Thus, there are more mobile phones on the planet than computers, televisions and cars. The desire of people to keep up with the times leads to frequent changes of equipment. On average, a computer is replaced 42 months after purchase, while a mobile phone is changed every 17 months. According to the EPA, about 130 million mobile phones are disposed of annually, which in turn generates 65,000 tons of electronics waste [5].
Based on the fact that the right of ownership of the natural environment belongs to society, polluting companies must be liable for the damage caused to it. If the pollution tax or the payment for emissions reflects the marginal damage to the drawing up of the act of release, the damage in the system of obligatory responsibility is calculated on the fact of emission in each case. That is, the company that caused the damage is obliged to compensate it in some way: either to clean the damaged natural object, or to pay compensation to those who suffered damage. The system of obligatory responsibility provides for the use of documents that stipulate the obligation to carry out environmental activities as collateral. This approach is especially effective if the number of pollutants and their "victims" is limited, and the amount of pollution and its nature is easy to determine. The system of economic regulators and methods is characterized by the fact that the polluting enterprise is not limited by strict rules. It can choose its strategy based on its own assessment of costs and results. At the same time, all economic parameters that are external to it (pollution payment rates, data, subsidies) are rigidly fixed. Enterprises are objects of centralized state regulation. In this way the desired state of the environment is fixed. Businesses are given the opportunity to choose a strategy that allows them to achieve this state and is not administratively imposed on them, although economic regulators put them in a relatively strict framework. Of course, the harmonious coexistence of nature and a more technically equipped society can only take place on the condition of a scientifically sound compromise between the laws of nature development and the laws of human development with its baggage of achievements and needs. The responsibility for such a compromise, for the expected order and harmony in the universal home lies with the systems of environmental management. In announcing the decision on European integration and accession to the WTO (World Trade Organization), Ukraine must align its national development strategy with the requirements of the WTO, the EU (European Union) and international commitments to environmental change. production and consumption, ecological rehabilitation and reproduction of ecosystems, river basins, etc.). Domestic and foreign experience testifies to the high efficiency of participation of public organizations in the discussion of environmental projects, providing support to the population of important nature protection measures, in particular water bodies of water saving, etc. In foreign European countries, the participation of public organizations in decisionmaking during the consideration of water management projects and measures has become the norm everywhere. The state and enterprises and organizations of Ukraine should pay special attention to initiative projects aimed at improving the health of the population (quality drinking water, assistance in teaching the use of environmentally friendly technologies in industrial and industrial management and agriculture) [4]. Based on the fact that the right of ownership of the natural environment belongs to society, polluting companies must be liable for the damage caused to it. If the pollution tax or the payment for emissions reflects the marginal damage to the drawing up of the act of release, the damage in the system of obligatory responsibility is calculated on the fact of emission in each case. That is, the company that caused the damage is obliged to compensate it in some way: either to clean the damaged natural object, or to pay compensation to those who suffered damage. The system of obligatory responsibility provides for the use of documents that stipulate the obligation to carry out environmental activities as collateral. This approach is especially effective if the number of pollutants and their "victims" is limited, and the amount of pollution and its nature is easy to determine. The system of economic regulators and methods is characterized by the fact that the polluting enterprise is not limited by strict rules. It can choose its strategy based on its own assessment of costs and results. At the same time, all economic parameters that are external to it (pollution payment rates, data, subsidies) are rigidly fixed. Enterprises are objects of centralized state regulation. In this way the desired state of the environment is fixed. Businesses are given the opportunity to choose a strategy that allows them to achieve this state and is not administratively imposed on them, although economic regulators put them in a relatively strict framework. Of course, the harmonious coexistence of nature and a more technically equipped society can only take place on the condition of a scientifically sound compromise between the laws of nature development and the laws of human development with its baggage of achievements and needs. Responsibility for such a compromise, for the expected order and harmony in the universal.
The environmental efficiency index is calculated according to the following indicators:
1) the state of the environment and its impact on the health of the population: the state of health of the population, air quality, water and sanitation;
2) ecosystem viability: water resources, agriculture, forests, fisheries, biodiversity and habitats, climate change and energy. In September 2015, as part of the 70th session of the UN General Assembly, a UN Summit was held in New York to adopt an Agenda for Development for the period after 2015. The summit is considered by the world community as an event of historical significance. The issues of the Summit covered all aspects of socio-economic development, competitiveness of countries, environmental and energy security, global partnership for development, and the amount of thorough preparatory work was unprecedented in history. To achieve long-term goals, it is necessary to consistently perform the defined short- and medium-term tasks. Prerequisites for achieving all development goals without exception are quality governance, eradication of corruption, public support [11]. The state and society receive significant benefits from corporate environmental responsibility: compliance with the norms and standards of the international economy, taking into account the environmental component, and preserving the health of the population.
Ways to strengthen environmental responsibility:
1) Legislative regulation of environmental responsibility. Environmental legislation of Ukraine is represented by codes and partial, separate laws that regulate certain environmental issues, Decrees of the President of Ukraine and regulations of the Cabinet of Ministers of Ukraine, as well as regulations. The main legal act in the system of ecological legislation is the Law of Ukraine "On Environmental Protection". However, the norms of this Law are not able to regulate all environmental protection relations. The Land, Forest, Water Codes, the Subsoil Code and other laws set out the legal requirements on the basis of which the peculiarities of protection of the respective natural object are regulated. Thus, in Ukraine there are a number of normative documents that regulate environmental relations. There is no single document that would define the concept of sustainable development and the limits of environmental responsibility [2].
2) Environmental education. The essence of environmental education is that everyone can realize the priority universal values, know about the main sources of natural imbalance, be aware of what has been done both before himself and before the family, society, state and state. Citizens should be informed about environmental projects that take place at different levels (local, regional, national and international), about the opportunities to participate in eco-trainings, about volunteer initiatives. Environmentally responsible companies and organizations prefer to place electronic versions of publications on websites, as reducing the output of printed products contributes to significant paper savings. On the other hand, such measures can significantly reduce printing costs. At the same time, the electronic version of publications is significantly cheaper than its paper counterpart, so more people will be able to access it [2].
3) Environmental certification system. A number of national and international environmental certification systems have been developed worldwide. Compliance of products with environmental standards is evidenced by environmental labels. Thus, in Scandinavia, the Netherlands and Switzerland, the symbol "Scandinavian Swan" is used to denote such goods, and in the European Union, the international "flower" is an eco-label. In Ukraine, the sign "Ecologically clean and safe" is used, the emblem of which was "Green Crane". All these systems are part of the Global Ecolabeling Network (GEN). Ukraine is part of the GEN environmental certification system. Despite the fact that there is such a system of environmental certification in Ukraine, it is unpopular, few producers and consumers know about it. Exporting companies are mostly certified in this way, as compliance with environmental standards is a key requirement for goods to enter the European market [3].
Thus, firms should focus on all aspects of sustainable development - economic, environmental and social. It is a question of minimization of ecological loading from development and growth of the enterprise. Thus, on the way to sustainable development, environmental responsibility should be not just an attribute that provides an appropriate image in the international arena or the domestic market and consumer commitment, additional competitive advantages, popularity, but to become a lifelong philosophy for all corporations.. At the same time, the firm gains long-term competitive advantages in the form of comprehensive cooperation (between business, community and government) and technological cooperation. As a result, the organization receives a public reputation and image improvement, increasing the value of intangible assets. In addition, the state and society receive significant benefits from the introduction of environmental responsibility of business: addressing some key environmental issues, compliance with norms and standards of the world economy, taking into account the environmental component, maintaining the health of the population and more. By joining forces, it is possible to increase the level of social and environmental responsibility and raise it to the international level. Priority tasks include minimizing the environmental impact of the environment by establishing in society an awareness of the values of eco-culture and changing the trajectory of the technological process towards environmental development.
References
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