МЕТОДИЧНИЙ ПІДХІД ДО ОЦІНКИ ЕНДОГЕННОЇ СКЛАДОВОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ

Abstract

В статті досліджено та здійснено відбір і систематизацію показників, що можуть бути покладені в основу кількісної оцінки соціальної відповідальності бізнесу на ендогенному рівні, запропоновано загальні індекси соціальної відповідальності та методику визначення рейтингу соціальної відповідальності компанії.

The selection and systematization of indicators t for the quantitative assessment of the business social responsibility at the endogenous level were systemized at the article. The general social responsibility indexes and a methodology for determining the rating of social responsibility of the company were developed. The purpose of the article was the scientific substantiation and systematization of indicators, which allow to quantify the social responsibility of the business and the endogenous level and to rank the companies according to the intensity of activity in this direction. The analyses of the quantitative indicators of social responsibility, which are defined in international standards (GRI, EFQM, ISO 9000, ISO 14001, SA 8000) as well as theoretical and practical developments on this issue in Ukraine and foreign experience were made. The possibilities of adapting the indicator to national accounting standards were grounded. It allowed determining the individual indicators of CSR used for its quantitative evaluation on the endogenous level It was grounded, that the effective quantitative assessment of CSR at the endogenous level based on the proposed methodological approach. It consists six mutually agreed and consecutive stages. There are aims setting, selection of the research method, project stage, collection and processing of information, analytical stage and final stage. The compliance with such analysis procedure optimizes the process and provides the obtaining of relevant results. The quantitative assessment of the endogenous component of CSR involves using the existing system of individual (24) indicators, grouped according to the subject areas. There are general, indicators of employment, wages, labor protection, training and health protection of workers, as well as an integrated rating indicator, which gives the possibility to compare incomparable unit of measurement, and determine the rating of the company’s social responsibility.