Corporate responsibility stimulation instruments: management and education
DOI:
https://doi.org/10.32930/nuances.v32i00.9210Keywords:
Business stimulation, National policy, Organizational and economic mechanismAbstract
The history of state participation in the implementation and management of corporate social responsibility is investigated. The main approaches to the regulation of corporate social responsibility used in international practice are analyzed. It is noted that in modern Russia, the state participation in stimulating corporate social responsibility lacks the systemic approach that requires setting specific goals and stimulation instruments. Several instruments of education and financial stimulation of corporate social responsibility that can be used in the implementation of individual components of corporate social responsibility into the business entities’ practice are developed. Recommendations for the practical implementation of the organizational and economic mechanism for corporate social responsibility management are presented.Downloads
References
BADYKOVA, I. R. Tendentsii razvitiia korporativnoi sotsialnoi otvetstvennosti v Rossii [Corporate social responsibility development trends in Russia]. International Journal of Management Theory and Practice, v. 5, p. 65-74, 2020.
BELIAEVA, I. I.; ESKINDAROV, M. A. Korporativnaia sotsialnaia otvetstvennost. Moscow: KnoRus, 2008.
BOGOMOLOVA, L.; USTYUZHANTSEVA, A. Issues of ensuring the economic security of the northern regions of Russia. Utopía y Praxis Latinoamericana, Maracaibo, v. 25, n. esp. 5, p. 51-62, 2020.
BONDARENKO, T. G. Comparative analysis of implementation targets of national projects in developed countries managing socio-economic indicators in Russia. Utopía y Praxis Latinoamericana, Maracaibo, v. 25, n. esp. 5, p. 370-378, 2020.
BRODHAG, С.; TALIRE, S. National sustainable development strategies: experience of France. Natural Resources Forum, v. 30, n. 2, p. 136-145, 2006. https://doi.org/10.1111/j.1477-8947.2006.00166.x
DUYUNOV, V. K.; ZAKOMOLDIN, R. V. Phenomenon of positive liability: critical analysis. Revista Inclusiones, Temuco, v. 7, n. Esp., p. 443-456, 2020.
GOLDENOVA, V. S.; STEFANOVA, E. B. Nekotorye osobennosti vzaimodeistviia gosudarstva i biznesa v realizatsii sotsialnoi otvetstvennosti: Regionalnyi aspekt [Some specifics of interaction between the state and business in the realization of social responsibility: Regional aspect]. Modern Problems of Science and Education, v. 1, p. 309, 2013.
IUDINA, S. V.; TSOVMA, D. V. Strategic decisions concerning subsidiaries and affiliates in a group of companies: computational analytical tools. Utopía y Praxis Latinoamericana, Maracaibo, v. 25, n. esp. 5, p. 63-76, 2020.
KRICHEVSKII, N. A. O nekotorykh merakh nalogovoi podderzhki korporativnoi sotsialnoi otvetstvennosti [On some measures of tax support for corporate social responsibility]. Rossiiskoe Predprinimatelstvo, v. 2, n. 100, p. 52-56, 2012.
LESNYKH, E. V. Rol gosudarstva v razvitii korporativnoi sotsialnoi otvetstvennosti [Role of the state in the development of corporate social responsibility]. In: INTERNATIONAL EXTRAMURAL SCIENTIFIC AND PRACTICAL CONFERENCE “SOVREMENNYE TENDENTSII RAZVITIIA ROSSII: PUT K EFFEKTIVNOSTI”, 9., 2017, Lipetsk. Proceedings […].Yelets: Yelets State University named after I.A. Bunin, 2017. p. 50-55.
NURTDINOVA, A. F. Sotsialnaia otvetstvennost biznesa: pravovye aspekty ekonomicheskoi kontseptsii [Social responsibility of business: legal aspects of the economic conception]. Journal of Russian Law, Saint Petersburg, v. 1, p. 30-46, 2015.
PARKER, L. D. Corporate social accountability through action: contemporary insights from British industrial pioneers. Accounting, Organizations and Society, Toronto, v. 39, n. 8, p. 632-659, 2014. https://doi.org/10.1016/j.aos.2014.10.001
PLOTNIKOV, A. V. Koncepcii realizacii korporativnoj socialʹnoj otvetstvennosti [Corporate social responsibility realization concepts]. Vestnik Belgorodskogo Universiteta Kooperacii, Èkonomiki I Prava [Bulletin of the Belgorod University of Cooperation, Economics and Law], Belgorod, n. 5 (66), p. 82-97, 2017. https://doi.org/10.21295/2223-5639-2017-5-82-97
PORTER, M. E. Strategy and society: corporate social responsibility and the competitive advantage. Liverpool Summit – Transforming Technology, Liverpool, UK, October 1, 2008, p. 26.
RIABOVA, E. V. Vliianie nalogooblozheniia na formirovanie korporativnoi sotsialnoi otvetstvennosti [Taxation effect on the formation of corporate social responsibility]. In: INTERREGIONAL SCIENTIFIC-PRACTICAL CONFERENCE “RAZVITIE PREDPRINIMATELSTVA I PREDPRINIMATELSKOGO PRAVA V ROSSII V SOVREMENNYKH USLOVIIAKH, 2016, Volgograd. Proceedings […]. Moscow: Moscow University of Finance and Law MFLA, 2017. p. 11-14.
RUSSIA. Tax Code of the Russian Federation Part Two of August 5, 2000 no. 117-FZ. Sobranie Zakonodatel’stva Rossiiskoi Federatsii [SZ RF] [Collection of Legislation of the RF] 07.08.2000, no. 32, Item 3340.
SEKERIN, V.; DUDIN, M.; GOROKHOVA, A.; BANK, S.; BANK, O. Mineral resources and national economic security: current features. Mining of Mineral Deposits, Dnipro, v. 13, n. 1, p. 72-79, 2019. https://doi.org/10.33271/mining13.01.072
SHARIFOV, R. V. Razvitie instituta sotsialnogo partnerstva v rossiiskikh transnatsionalnykh korporatsiiakh [Development of the social partnership institute in Russian transnational corporations]. Dissertation (Ph.D. in Economics) – Volgograd State University, Volgograd, Russia, 2008.
SMIRNOVA, E. E. Instrumenty nalogovogo stimulirovaniia korporativnoi sotsialnoi otvetstvennosti organizatsii [Instruments for tax incentives for organizations’ corporate social responsibility]. Finansovyi Vestnik: Finansy, Nalogi, Strakhovanie, Bukhgalterskii Uchet, v. 9, p. 40-45, 2018.
TARANOVA, A. V. Istoricheskie aspekty razvitiia korporativnoi sotsialnoi otvetstvennosti [Historical aspects of the corporate social responsibility development]. In: INTERNATIONAL SCIENTIFIC AND TECHNICAL CONFERENCE OF STUDENTS, GRADUATE STUDENTS, AND YOUNG SCIENTIST “ECONOMIC AND SOCIAL ASPECTS OF ENERGY DEVELOPMENT, 15., 2020, Ivanovo. Proceedings […]. Ivanovo: Ivanovo State Power Engineering University named after V.I. Lenin, 2020. p. 50.
TASS. Defitsit federalnogo biudzheta Rossii v 2021 godu sostavit 2.75 trln rub [Russia’s federal budget deficit in 2021 will reach 2.75 trillion rubles]. TASS, 2020. Available: https://tass.ru/ekonomika/9476029. Access: 19 Jan. 2021.
UNITED KINGDOM. Community Investment Tax Relief. December 7, 2012. Available in: https://www.gov.uk/government/publications/community-investment-tax-relief-citr. Access: 19 Jan. 2021.
TSENTR GUMANITARNYKH TEKHNOLOGIY. Vliianie institutov vlasti na razvitie korporativnoi sotsialnoi otvetstvennosti v Rossii i Evropeiskom soiuze [Government institutions’ influence on the development of corporate social responsibility in Russia and the European Union]. Biznes i Obŝestvo [Business and Society], 2019. Available: https://www.b-soc.ru/pppublikacii/vliyanie-institutov-vlasti-na-razvitie-korporativnoj-soczialnoj-otvetstvennosti-v-rossii-i-evropejskom-soyuze/. Access: 20 Jan. 2022.
TSYGVINTSEVA, E. P.; NIM, E. E. Vliianie gosudarstva na realizatsiiu printsipov korporativnoi sotsialnoi otvetstvennosti [Influence of the state to the implementation of the principles of corporate social responsibility]. Sinergiia Nauk [Synergy of Sciences], n. 13, p. 686-691, 2017.
Published
How to Cite
Issue
Section
License
Atribuição-NãoComercial
CC BY-NC
Esta licença permite que outros remixem, adaptem e criem a partir do seu trabalho para fins não comerciais, e embora os novos trabalhos tenham de lhe atribuir o devido crédito e não possam ser usados para fins comerciais, os usuários não têm de licenciar esses trabalhos derivados sob os mesmos termos.
