T. Derevianko. Social responsibility assessment and its application in the practice of enterprises.

Abstract

In paper the analysis existing estimation methods of the enterprises corporate social responsibility (CSR). It is noted the experience of implementation and evaluation of CSR is summarized in world standards and reports on corporate social responsibility. The research publications domestic of CSR researchers showed that the problems social responsibility of enterprises are considered mainly in the theoretical plane or tied to enterprise costs to solve internal social problems. Therefore, the practical issues of CSR evaluation are open for further research. The paper proposes using the integrated indicator of social responsibility as CSR index of the enterprise. The CSR index is presented in the form of a hierarchy that correspondents the principles the science of qualimetry. At the second level, the CSR hierarchy is the superposition external and internal indices of the social responsibility of the enterprise. Most indicators of the proposed CSR model are subjective. Taking into account the fact that the unit indicators of the hierarchical model CSR have different units of measurement, it is proposed to proceed to the ball assessments. Flexibility of the proposed model manifests itself in the processes of generalization of indicators at different hierarchy's levels. The quantitative values  CSR index are proposed to be investigated in the dynamics, that will allow  to manage social responsibility and study its impact on sustainable enterprise development. Made remark on the availability of a time lag behind between the indicators of sustainable development of an enterprise and quantitative values of CSR. Size of the lag behind  depends on state support for CSR, the mentality of society and other impact factors.