КОНСОЛІДАЦІЯ ІНФОРМАЦІЇ В СИСТЕМІ СТРАТЕГІЧНОГО КОНТРОЛІНГУ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ

Abstract

The development of an enterprise's social responsibility is now receiving a special place in the corporate strategy process due to increasing society's requirements for corporate business and spreading the concept of sustainable development. Developing an effective social responsibility strategy is impossible without consolidating information about aspects of the corporate enterprise's activities that are significant for critical stakeholders. The article's purpose was to develop theoretical and methodological support for information consolidation that helps ensure the business's social responsibility and optimize the corporate enterprise's strategic choice during value-creating for customers. The author's hypothesis anticipates the necessity of forming two control contours of creation and using consolidated information. The first contour of controlling is aimed at supporting the enterprise's strategic choice. The second contour of controlling focuses on delivering the informational influences on the value promotion processes. The hypothesis is proved by using the system dynamics paradigm and providing the differentiation for information consolidation directions inside the cycles of increasing the value returns. These cycles have been integrated with the enterprise's corporate architecture model. Several additional hypotheses have also been put forward. It has been proposed to use corporate social responsibility individual directions as components of the enterprise's strategic map built according to the Balanced Score Card paradigm. Also, the concept of «integrated value creation» has been offered as a base for linking corporate social responsibility with the organizational capabilities concept, widely represented in corporate architecture modeling standards. In this case, organizational capabilities have been considered an intersection point of the business and society interests. Consolidation information is used to create an institutional interaction between the enterprise and stakeholders. Given this, corporate social responsibility has been transferred from it's considering as a cost center to a profit center or an investment center. The areas of synergy manifestation and the directions for possible emergence appearance have been defined under expanding the corporate enterprise capabilities by the social responsibility principle. The three-dimensional space for information consolidation and transparency receiving has been offered for the corporate social responsibility initiatives improvement.