CC BY
34ECONOMIC SCIENCES
DETERMINING THE FACTORS OF FORMATION AND USE OF CORPORATE SOCIAL RESPONSIBILITY OF CONSTRUCTION COMPANIES
Mamonov K.,
Doctor of Economics, Professor Department of Land Administration and Geoinformation Systems, Dean of the Faculty of Civil Engineering of the О.M. Beketov National University of Urban Economy in Kharkiv
Grytskov E.,
Associate Professor of the Department of Economics and Business О.M. Beketov
National University of Urban Economy in Kharkiv
Kharkiv, Ukraine Velychko V.
Assistant of the Department of Economics and Business О.M. Beketov National University of Urban Economy in Kharkiv
Abstract
It is determined that corporate social responsibility forms a socially-oriented economy at a construction enterprise, which allows to create conditions and apply tools for their development. The purpose of the study is the formation and use of corporate social responsibility in construction companies. To achieve this goal, the following tasks have been solved: determination of corporate social responsibility of construction companies; characteristics of modern directions of formation and use of corporate social responsibility of construction enterprises. The economic and managerial content of the category "corporate social responsibility of construction companies" is proposed to be considered as a system of targeted actions of stakeholders of construction companies aimed at meeting their material, socio-economic, corporate needs, taking into account investment, innovation, environmental, urban planning and design projects. growth of social dialogue and development of social factors and efficiency of companies. The proposed definition allows to develop a quantitative basis and strategy for its formation and use of corporate social responsibility in construction companies to ensure their development. Modern directions of formation and use of corporate social responsibility of construction enterprises are defined.
Keywords: corporate social responsibility, construction enterprises, directions, category, content.
Formulation of the problem. Corporate social responsibility forms a socially-oriented economy at a construction company, which allows to create conditions and apply tools for their development. The formation and use of corporate social responsibility at the present stage is at a low level in the construction company. In particular, only some businesses use corporate social responsibility tools. However, according to experts, the formation and use of corporate social responsibility in enterprises increases the efficiency of their activities and management, working capital and production and economic potential. Thus, determining the factors of formation and use of corporate social responsibility of construction companies is an urgent task.
Review of recent research and publications. The directions of formation and use of corporate social responsibility of construction enterprises were studied by scientists: A. Gizattulin, A. Carroll, A. Kolot, F. Kotler, M. Saprykina, A. Kharlamova, M. Friedman and others. Along with this, the issues of formation and use of corporate social responsibility in construction companies remain unresolved.
Formulation of the goals of the article. The purpose of the study is the formation and use of corporate social responsibility in construction companies.
To achieve this goal the following tasks are solved:
determination of corporate social responsibility of construction enterprises;
characteristics of modern directions of formation and use of corporate social responsibility of construction enterprises.
Presenting main material. Based on certain theoretical and methodological provisions, the concept of corporate social responsibility of construction companies is formed.
The economic and managerial content of the category "corporate social responsibility of construction companies" is proposed to be considered as a system of targeted actions of stakeholders of construction companies aimed at meeting their material, socio-economic, corporate needs, taking into account investment, innovation, environmental, urban planning and design projects. growth of social dialogue and development of social factors and efficiency of companies. The proposed definition allows to develop a quantitative basis and strategy for its formation and use of corporate social responsibility in construction companies to ensure their development.
The generalization of international experience in the formation and use of corporate social responsibility has identified modern approaches and tools for its evaluation and management, the use of which provides opportunities to develop appropriate organizational and economic mechanism of interaction of social, corporate, ethical, regulatory, economic factors. based on the application of methods and models, aimed at forming a quantitative basis for making effective management decisions to ensure the development of construction companies.
The modern directions of formation and use of corporate social responsibility of the construction enterprises are defined:
- formation and use of corporate and business ethics in the system of assessment of corporate social responsibility of construction enterprises due to: activation of directions and creation of values of formation and realization of corporate and business ethics; ensuring responsibility, norms and rules of corporate ethics, rules of business ethics; direction and features of interaction with workers of construction enterprises; formation and implementation of personnel and social policy; formation and implementation of security procedures and actions; implementation of directions for counteracting economic crimes; formation of a system of ethics for the exercise of rights and powers, prevention of corruption, settlement of conflicts of interest, receipt of gifts and rewards; formation of responsibilities in relation to the profession; ensuring the resolution of ethical conflicts, ensuring professional competence, confidentiality, tax practice, protection of human rights and freedoms, the formation of restrictions on cooperation in violation of human rights, protection of personal data, prohibition of discrimination in the workplace; ensuring health and safety at work; development and implementation of a system of requirements for doing business, property protection, confidentiality in the company; increasing the level of implementation and application of ethics and the code of business ethics in construction companies;
- formation and use of corporate social responsibility of construction companies, taking into account the directions and features of the application of regulatory and legal support on the basis of: formation of information support through the media (press), which affects the formation and implementation of corporate social responsibility; increasing the levels of use of the press and other media; ensuring the implementation of interaction with social and mass media for the formation and implementation of corporate social responsibility of construction companies; ensuring social protection of workers of construction enterprises, social dialogue in the operation of construction enterprises, social standards and state social guarantors at construction enterprises; the level of integration of social responsibility of business in the activities of construction companies and in accordance with international standards and practices; quality of realization of ecological directions at the construction enterprises; ensuring equal rights and opportunities for women and men in construction companies;
- intensification of interaction of construction companies with stakeholders on the formation and use of corporate social responsibility;
- strengthening the financial condition by increasing the ratios: profitability of sales of products (works, services); cost-effectiveness; financial autonomy; asset turnover; total liquidity;
- formation of system information and analytical support for the functioning of the construction industry on the basis of changes in indicators: the index of construction products; acceptance of residential buildings by their types; capital investment index in construction;
the number of business entities in construction; the number of employees employed in construction; personnel costs of business entities; dynamics of the volume of sold goods (works, services); the amount of value added at the cost of production of economic entities; financial results before tax in construction; net profit (loss) of large construction companies; net profit (loss) of medium-sized construction companies; net profit (loss) of small construction companies; indicators of non-current assets in construction; indicators of current assets in construction; equity in construction; long-term liabilities and collateral in construction; current liabilities and provisions in construction; liabilities related to non-current assets and disposal groups and the net asset value of a private pension fund under construction; currency balance in construction.
In the context of ensuring the development of construction companies, it is necessary to create conditions for the growth of the integrated factor of formation and use of corporate social responsibility in most construction companies by 1%. At ECO-DIM LLC and PJSC Sumbud it is proposed to implement radical actions on the formation and use of corporate social responsibility by increasing it from 1.5 to 9 times the integral factor.
It is proposed to use modern geographic information systems for spatial monitoring of the formation and use of corporate social responsibility of construction companies, tools for economic and mathematical modeling and neural networks.
Formed approaches to the development of construction companies:
functional: development is defined as moving forward, improvement, improvement, growth, expansion, which are characterized by factorial, external and internal, strategic, socio-economic transformations, where there are permanent changes aimed at transition to a new qualitative and quantitative state over time under the influence of factors internal and external environment, and in the direction it can be both positive and negative. On the positive side are that this approach allows to determine the functional characteristics and justify the direction of formation of enterprise development. The disadvantages are that focusing only on certain functional characteristics leads to a decrease in the ability to take into account other features in determining the development of enterprises;
systemic: development is characterized as a system aimed at the transition to a new qualitative and quantitative state in time under the influence of internal and external factors, and in a direction that can be both positive and negative, where the process of transition from one state to another from the previous quantitative and qualitative characteristics. The system approach determines the innovation processes, properties and capabilities of the system, quality and strengthening the vitality of the system. Provides opportunities to identify the elements that form the system of enterprise development, comprehensively substantiate them and characterize the directions of its operation, different ones are taken into account. There are certain problems with regard to the set of features and characteristics of enterprise development;
resource: development is defined as the process of formation and use of resources. The resource basis of enterprise development is characterized, which allows to characterize the directions and opportunities of economic entities. Focusing only on the resource component of development leads to a decrease in the reliability and capabilities of development, taking into account other features and characteristics;
factor: characterized by development from the standpoint of the influence of factors: the place of occurrence, the transience of change, openness, control over change, the activities of the subject of development, time, management capabilities. Provides opportunities to identify factors influencing the development of enterprises, which provides opportunities to assess areas and take into account its features. There are certain difficulties regarding the completeness and reliability of information and analytical formation of factors of enterprise development;
effective: development is defined as the result of the functioning of enterprises, which ensures its efficiency. Qualitative and quantitative changes are formed, transformations of subsystems to a qualitatively new level due to adaptation to factors of internal and external environment for achievement of the most effective condition are defined. The focus is on the results and effectiveness of development, which provides opportunities to develop areas for its provision, taking into account the level of performance. The difficulty of determining the assessment of the level of effectiveness and efficiency of the formation and implementation of areas of enterprise development;
approach that determines sustainable development: a sequence of cycles of change of states in relation to the transition at the end of the cycle to a qualitatively new state, which is carried out constantly during the strategic period. Provides opportunities to characterize development as a strategic category that is formed over a long period of time. The need to identify factors of sustainable development, which are difficult to characterize, there are questions about the completeness of information and analytical support for sustainable development;
an approach based on the identification of development and stability: development is characterized as a stable state that leads to increased efficiency and effectiveness. Possibilities of formation of a quantitative basis of development on the basis of certain indicators of stability are defined. Development is a dynamic system that in the process of transformation leads to a qualitatively new state. However, stability fixes the state in the corresponding period. In addition, stability can be negative. Development allows you to get a positive state, which leads to increased efficiency and effectiveness;
- retrospective: development in the historical aspect is defined as a category formed by retrospective
features and characteristics. It has not only economic meaning, but also includes philosophical and social aspects. Allows to expand the characteristics and features to determine the development, provides an opportunity to include "new" factors and factors, which increases the level of completeness and reliability of the results. There are problems in determining and assessing the essential characteristics of development, taking into account historical aspects.
Conclusions and suggestions. Thus, as a result of the research the corporate social responsibility of construction enterprises is determined, the corresponding directions of its realization are characterized. Approaches to ensuring the development of construction companies are proposed. It is determined that corporate social responsibility is an important factor in ensuring the development of construction companies, characterizes their strategic contours. In addition, corporate social responsibility is a modern tool for the operation of construction companies, which combines social and economic components.
References
1. Gizatullin A.V. Corporate governance, social responsibility and financial efficiency of the company / AV Gizatullin. Gizatullin // Russian Journal of Management. -Volume 5. - № 1. - 2007. - P. 35-66.
2. Carroll A. B. 1979. A three - dimensional conceptual model of corporate performance. Academy of Management Review 4 (4) - P. 503.
3. Kolot AM Social responsibility: theory and practice of development: monograph - K.: KNEU, 2012, P. 56-59;
4. Kolot AM Social responsibility of the person as the factor of steady social dynamics: theoretical bases // Ukraine: aspects of work, 2010, No. 7, P. 3-9
5. Kotler F. Corporate social responsibility. How to do as much good as possible for your company and society / F. Kotler, N. Lee; Per. from English S. Ya-rinich. - K.: Standart, 2005. - 302 s.
6. Saprykina MA Corporate social responsibility: models and management practice - Kyiv: Painted Letter Publishing House, 2011. - 480 p.
7. Kharlamova AA Corporate social responsibility is a necessary factor in the formation of corporate strategy. E-journal "Effective Economy". URL: http ://www. economy.nayka. com.ua/?op=1 &z= 1410
8. Friedman M. Capitalism and freedom / M. Friedman / Per. from English - К: Дух i лпара, 2010. -320 с.
9. Zhilinska L.O. Theoretical aspects of enterprise development management / Economic Management: Theory and Practice. - 2014. - № 2014. - P. 94-106.
