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CONTRADICTIONS BETWEEN THE CSR REPORTING AND SOCIAL POLLUTION PHENOMENA
Abstract
In recent years large Russian companies persistently face significant demand of the society to provide it with extensive information on their activities which, in particular, should include reporting on corporate social responsibility (CSR) issues. In previous studies, we have identified the correlation between corporate social policy of a large enterprise and the level of social pollution caused by the entitys activities in the territory of its location, and hence the level of labor resources' well-being. The reports of the 50 largest Russian companies of the last 5 years have been analyzed in this study and we have found that the vast majority of them use the tools provided by the Global Reporting Initiative (GRI) namely sustainable development standards increasingly used in the preparation of sustainable development reports, following the worldwide trend. In this study, we made a comparative analysis of the corporate social responsibility reports data provided by one of the largest enterprises in its branch based on GRI standards and level of social pollution indices obtained on the basis of authors method in the territory of its location and operation. When comparing these data we identified significant contradictions in the evaluation of the positive and negative impact of the entity on the level of social pollution in its location as well as level of local labor resources' well-being. Thus, to improve the reliability of corporate social responsibility reports we came out of the idea that authors method to supplement the existing reporting based on GRI standards for monitoring the level of social well-being of workers and social pollution levels could be of great importance. Methodological approaches of such monitoring on the basis of authors method are presented in this paper too. Given research has theoretical and practical significance, but the results of approbation of the proposed method are limited to a single large production company. The main direction of this study development is to improve the system of the entitys corporate social responsibility reporting in order to provide actual, more reliable and confident data.
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