METHODOLOGICAL BASES FOR EVALUATION OF SOCIAL RESPONSIBILITY OF THE ENTERPRISE

Abstract

Purpose. The aim of the article is theoretical study of methods, objects and indicators of corporate social responsibility assessment and provision of methodological recommendations for their improvement. Methodology of research. The theoretical basis of the research is the fundamental position of the formation of the system of social responsibility of entrepreneurship; modern economic theory, which envisages taking into account the goals of sustainable development and the requirements of international standards; scientific works of domestic and foreign scientists on social responsibility issues. The methodological basis of the research consists of general scientific and specific methods of scientific knowledge. The following methods of economic research are used in the process of research: abstract and logical (the formation of theoretical generalizations and conclusions); monographic (study of scientific works on the problems of assessing the social responsibility of the enterprise); direct analysis and synthesis (systematization of methods of analysis of social responsibility). Findings. The methodological bases for assessing the internal and external environment of corporate social responsibility are formulated based on the definition of goals and evaluation criteria. An express method of estimating social investments of the enterprise is offered. Originality. The methodical bases for evaluating the company's social responsibility are modified as follows: the criteria for the effectiveness of the assessment of social responsibility at the micro level are supplemented; the list and the method for calculating the parameters at the micro level according to the expense method are specified. The presented express method allows analyzing the dynamics of changes in the internal and external environment of the operation of the enterprise and the impact of social investment on the results of the activity. Practical value. The developed rapid method of assessing the social responsibility of the enterprise allows us to solve the problem of methodical support for making managerial decisions regarding the sustainable development of the enterprise. The main provisions and conclusions formulated in the work can be used in the preparation of textbooks, manuals, methodological materials, the development of lectures and practical classes on corporate social responsibility.