Typology of Social Responsibility of Large Russian Business in the Context of Orientation to the Internal and External Environment

Relevance. The development of corporate social responsibility in Russia is largely hindered due to the lack of pronounced market and financial advantages of companies implementing social and environmental projects and programs. The identification of a stable relationship between the social responsibility of companies and the financial performance of their activities is limited not only by the complexity of measurement and differences in the tools for assessing corporate social responsibility. The composition of the companies under study is of great importance, as well as the great variability of their influence on the internal and external environment, depending on the scale and type of economic activity.
The purpose is to develop an empirical typology of large Russian companies based on the assessment of the dynamics of financial performance and orientation of corporate social responsibility to the internal or external environment.
Objectives: to justify the choice and analyze the indicators characterizing the financial and economic performance of large Russian companies and their social responsibility in the context of orientation to the internal and external environment; to compare the dynamics of the financial and economic indicators of companies and their orientation to the internal and external sphere of corporate social responsibility; to identify ordered groups of companies and describe their characteristics, allowing to identify the type of company.
Methodology. The research uses general scientific methods and techniques: analysis, synthesis, analogy, generalization, comparison, and methods of economic science: graphic, statistical. The empirical basis of the study was the annual and non-financial reports of large Russian companies in the oil and gas, energy, mining and metallurgical and telecommunications sectors for the period 2015-2018.
Results. As a result of comparison of financial indicators and orientation of corporate social responsibility to the internal or external environment, groups of companies similar in a number of features are analyzed. Four types of large Russian business companies have been identified, characterized by the predominance of external, internal or balanced orientation of corporate social responsibility with a high or moderate growth rate of financial performance.
Conclusions. The existence of a stable relationship between financial performance and corporate social responsibility remains a debatable issue. The analysis and comparison of a number of indicators of the financial, economic and socio-environmental spheres showed that fast-growing companies are more oriented to the external environment, whereas moderately growing companies are characterized by the internal orientation of social programs and projects or the equivalence of the internal and external environment. A significant factor in orientation to the internal and external environment is the company's belonging to a certain sector.

1. Treshchevski Yu. I., Nikitina L. M., Sviridov A. S. Socializaciya biznesa: istoriko-geneticheskij i teoreticheskij analiz [Socialization of business: historical, genetic and theoretical analysis]. Region: sistemy, ekonomika, upravlenie = Region: Systems, Economics, Management, 2014, no. 1(24), pp. 35-42.

2. Belousov K. Yu. Social'naya otvetstvennost' i ekonomika: davlenie obshchestvennosti i drajvery korporativnoj social'noj deyatel'nosti [Social responsibility and economics: public pressure and drivers of corporate social activity]. Problemy sovremennoj ekonomiki = Problems of Modern Economics, 2012, no. 3, pp. 90–92.

3. Badykova I. R. Tekushchie problemy, prognozy i perspektivy razvitiya korporativnoj social'noj otvetstvennosti v Rossii [Current problems, forecasts and prospects for the development of corporate social responsibility in Russia]. Kazanskij ekonomicheskij vestnik = Kazan Economic Bulletin, 2020, no. 2 (46), pp. 5-12.

4. Demushina O. N., Kovalenko N. V. Korporativnaya social'naya otvetstvennost' v Rossii: osobennosti rossijskoj modeli [Corporate social responsibility in Russia: features of the Russian model]. Biznes. Obrazovanie. Pravo = Business. Education. Right, 2014, no. 4(29), pp. 80-83.

5. Ivanova A. A. Korporativnaya social'naya otvetstvennost': otnosheniya biznesa i obshchestva v sovremennoj Rossii [Corporate social responsibility: relations of business and society in modern Russia]. Srednerusskij vestnik obshchestvennyh nauk = Central Russian Bulletin of Social Sciences, 2015, no. 2(38), pp. 34-38.

6. Pashtova L. G., Komel'kov M. V. Social'naya otvetstvennost' biznesa: mirovye tendencii i otechestvennye osobennosti [Social responsibility of business: global trends and domestic features]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Problems and Solutions, 2017, vol. 8, no. 8, pp. 895–911.

7. Chudinov O. O. Sovremennoe sostoyanie korporativnoj social'noj otvetstvennosti v Rossii [The current state of corporate social responsibility in Russia]. Uspekhi sovremennoj nauki = Successes of Modern Science, 2017, no. 2, pp. 53-55.

8. Cheglakova L. M., Bataeva B. S., Melitonyan O. A. Harakternye cherty social'noj otvetstvennosti i etiki v organizaciyah malogo biznesa v Rossii [Characteristic features of social responsibility and ethics in small business organizations in Russia]. Rossijskij zhurnal menedzhmenta = Russian Journal of Management, 2018, no. 16, pp. 63‒94. https://doi.org/10.21638/10.21638/11701/spbu18.2018.103

9. Feoktistova E. N., Alenicheva L. V., eds. Nefinansovaya otchetnost' v Rossii i mire: celi ustojchivogo razvitiya – v fokuse vnimaniya. Analiticheskij obzor za period 2017–2018 gg. [Nonfinancial reporting in Russia and the world: Sustainable Development Goals are in focus. Analytical review for the period 2017-2018]. Moscow, RSPP Publ., 2019. 104 p.

10. Alenicheva L. V., Feoktistova E. N., Honyakova N. V., eds. Otvetstvennaya delovaya praktika v zerkale otchetnosti. Analiticheskij obzor korporativnyh nefinansovyh otchetov: 2012–2014 gody [Responsible business practices in the reporting mirror. Analytical review of corporate non-financial reports: 2012-2014 years]. Moscow, RSPP Publ., 2015. 136 p.

11. Feoktistova E. N., eds. Otvetstvennaya delovaya praktika v zerkale otchetnosti: nastoyashchee i budushchee. Analiticheskij obzor korporativnyh nefinansovyh otchetov: 2015–2016 gody vypuska [Responsible business practice in the reporting mirror: present and future. Analytical review of corporate non-financial reports: 2015-2016 years of issue]. Moscow, RSPP Publ., 2017. 136 p.

12. Panteleeva T. A. Specifika i zakonomernosti vliyaniya instituta korporativnogo grazhdanstva na ekonomicheskij rost krupnyh promyshlennyh struktur [Specifics and regularities of the influence of the institution of corporate citizenship on the economic growth of large industrial structures]. Ekonomika i socium: sovremennye modeli razvitiya = Economy and Society: Modern Models of Development, 2018, vol. 8, no. 2(20), pp. 13-21.

13. Shlihter A. Idejnye osnovy i praktiki social'no orientirovannoj deyatel'nosti korporacij i blagotvoritel'nyh fondov na Zapade i v Rossii [Ideological foundations and practices of socially oriented activity of corporations and charitable foundations in the West and in Russia]. Obshchestvo i ekonomika = Society and Economics, 2017, no. 12, pp. 76-91.

14. Abduganiev N. N., Fedorov M. V. Nefinansovaya otchetnost' i podhod k ee razrabotke kak vazhnejshemu elementu social'noj politiki rossijskih kompanij [Non-financial reporting and approach to its development as an essential element of the social policy of Russian companies]. Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta = Proceedings of the Ural State University of Economics, 2014, no. 2, pp. 42-52.

15. Kostin A. Sovremennye tendencii razvitiya KSO: novye vyzovy i transformacii [Modern trends in CSR development: new challenges and transformations]. Available at: https://socotvet.ru/sovremennye-tendentsii-razvitiya-kso-novye-vyzovy-i-transformatsii/. (accessed 11.09.2021)

16. Nacional'nyj Registr i Biblioteka korporativnyh nefinansovyh otchetov [National Register and Library of Corporate Non-financial Reports]. Available at: http://www.rspp.ru/simplepage/157. (accessed 11.09.2021)

17. Nikitina L. M., Borzakov D. V. Ekspress-ocenka progressa rossijskih kompanij v oblasti korporativnoj social'noj otvetstvennosti: metodicheskie i prikladnye aspekty [Express assessment of the progress of Russian companies in the field of corporate social responsibility: methodological and applied aspects]. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment = Proceedings of the Southwest State University. Series: Economics, Sociology and Management, 2018, no. 4 (29), pp. 155-164.

18. Borzakov D. V., Nikitina L. M. Upravlencheskij kontrol' korporativnoj social'noj otvetstvennosti: normativnoe, informacionnoe i metodicheskoe obespechenie [Managerial control of corporate social responsibility: normative, informational and methodological support]. Voronezh, Izdatel'skij dom VGU Publ., 2019. 270 p.

19. Endovitsky D. A., Nikitina L. M., Borzakov D. V. Corporate social responsibility: comprehensive analysis. Laplage in Journal, 2021, vol. 7, no. 3A, pp. 212-225. https://doi.org/10.24115/S2446-6220202173A1394p.212-225

20. Endovickij D. A. Nikitina L. M., Borzakov D. V. Ocenka korporativnoj social'noj otvetstvennosti rossijskih kompanij na osnove kompleksnogo analiza nefinansovoj otchetnosti [Assessment of corporate social responsibility of Russian companies based on a comprehensive analysis of non-financial accountability]. Ekonomicheskij analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2014, no. 8(359), pp. 2-10.