Economic Obligations in Implementing Corporate Social Policy of Large Entrepreneurial Structures in the Russian Federation

The subject of the article is economic obligations in the implementation of social policy of large business structures. The aim of the study is to describe and summarize the practices of implementing economic obligations in the corporate social responsibility of large business structures, supplemented by identifying its impact on the performance indicators of the enterprise. The object of the study is the public joint-stock company KAMAZ — the largest automobile corporation of the Russian Federation, one of the 20 leading world manufacturers of heavy trucks, promoting the positioning of a socially responsible enterprise, which is reinforced in practice by the company’s leading positions in thematic ratings. The methodological basis of the study was the concept of corporate social responsibility. Research methods include case study, correlation and regression analysis. As a result, the relationship between investments in human capital and labor productivity of personnel was proven. Social programs within the framework of internal corporate social responsibility affect the interest of employees in labor relations, increase motivation, level of involvement and activity of personnel. Furthermore, the analysis revealed and proved the connection between investments in sustainable development of the enterprise and revenue. Social security of employees and satisfaction with working conditions motivates them to work more conscientiously, increase the level of involvement and activity of personnel. Thus, the efficiency and quality of work performed by personnel increases, and this in turn has a positive impact on the financial results of the company.