guuvestВестник университетаVestnik Universiteta1816-42772686-8415State University of Management10.26425/1816-4277-2022-4-13-19guuvest-3501Research ArticleАКТУАЛЬНЫЕ ВОПРОСЫ УПРАВЛЕНИЯCURRENT ISSUES OF MANAGEMENTКорпоративная социальная ответственность и устойчивое развитие в условиях экологических проблемCorporate social responsibility and sustainable development in the context of environmental challengeshttps://orcid.org/0000-0002-2774-4902ВойкоД. В.VoykoD. V.

Войко Дарья Викторовна, канд. экон. наук, доц. каф. финансов и кредита

г. Москва

Daria V. Voyko, Cand. Sci. (Econ.), Assoc. Prof. at the Finance and Credit Department

Moscow

voyko@mail.ruhttps://orcid.org/0000-0002-2387-3440ВойкоА. В.VoykoA. V.

Войко Александр Вячеславович, канд. экон. наук, доц. департамента финансового менеджмента

г. Москва

Alexander V. Voyko, Cand. Sci. (Econ.), Assoc. Prof. at the Financial Management Department

Moscow

voyko@mail.ruГосударственный университет управленияРоссияState University of ManagementRussian FederationФинансовый университет при Правительстве Российской Федерации (Финуниверситет)РоссияFinancial UniversityRussian Federation202201062022041319Copyright © Войко Д.В., Войко А.В., 20222022Войко Д.В., Войко А.В.Voyko D.V., Voyko A.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.guu.ru/jour/article/view/3501

В статье рассматривается взаимосвязь корпоративной социальной ответственности и устойчивого развития компаний с учетом климатических изменений. Корпоративное устойчивое развитие требует внимания к экологическим проблемам, что заставляет компании переходить на экологически чистые технологии, снижая выбросы углерода, сокращая использование природных источников. Основная цель статьи – исследовать, существуют ли различные стратегии, которые могут быть применены для перевода деятельности компаний в экологически чистый режим. В статье представлены различные мнения и точки зрения, которые подтверждают важность корпоративной социальной ответственности. В соответствии с примерами из практики внедрения корпоративной социальной ответственности было разработано несколько принципов для решения экологических проблем. В результате была рассмотрена реальная деловая практика на основе принципов корпоративной социальной ответственности, а также описана типовая стратегия устойчивого развития компаний. В статье сделан вывод о том, что корпоративная социальная ответственность не может быть применена в деятельности компании без учета устойчивого развития, поскольку ответственность выступает как инструмент устойчивого развития, а не самостоятельная цель. Было доказано, что социальная ответственность в вопросах охраны окружающей среды занимает значительное место в стратегиях устойчивого развития в настоящее время и даже превосходит по значимости вопрос увеличения финансовых результатов.

The article discusses the interconnection of corporate social responsibility and sustainable development of companies considering climate changes. Corporate sustainable development imposes attention to environmental problems that makes companies to switch to environmentally friendly technologies, reducing carbon emission, cutting natural sources’ deployment. The main goal of the article is to research if there are different strategies may be applied to shift companies’ activities to environmentally friendly mode. Different opinions and points of view were introduced within the article and confirm the importance of corporate social responsibility. According to corporate cases of corporate social responsibility implementation several principles were elaborated to manage environmental issues. As a result, actual business practices were observed through the principles of corporate social responsibility so, that an average strategy of companies’ sustainable development was described. There is a conclusion in the article, that corporate social responsibility can’t be applied within the company’s activity without dealing with sustainable development, because the responsibility appears as a tool of sustainability, but not the independent purpose. It has been outperformed that social responsibility within environmental issues takes significant place in strategies of sustainable development in present time and even overshadows the issue of financial achievements increase.

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The authors declare that there are no conflicts of interest present.