Управління корпоративною соціальною відповідальністю

Abstract

The scientific article considers the issues of corporate social responsibility management. The main approaches to evaluating the effectiveness of the implementation of corporate social responsibility measures are considered and the basic principles of evaluating the corporate social responsibility management system are determined. The basic principles of evaluation of the system of corporate social responsibility of the enterprise are analyzed, the main ones of which are: universality, predominance of performance indicators rather than efficiency, differentiation of indicators of external and internal environments instruments of strategic benchmarking in the social sphere in certain areas, such as training and development of employees, charity and sponsorship. A system of types of organizational profile is proposed in assessing the balance of corporate social responsibility management system, which takes into account the assessment of retrospective indicators, assessing the current state of corporate social responsibility and assessing the prospects of corporate social responsibility. The criteria for assessing the accumulated organizational experience in the field of corporate social responsibility and social investment, the criteria for assessing the current state of the corporate social responsibility system, the criteria for assessing the prospects for the development of the corporate social responsibility system are studied. The scheme of determining the type of organizational profile in assessing the balance of the corporate social responsibility system of the company and the system of four types: dynamic, indicates the company’s intention to make the area of corporate social responsibility a strategic factor of competitiveness; a balanced type of profile, which at a relatively high level of individual assessments speaks of a balanced social policy and successful practice of social investment; regressive profile, which signals to management that in the future the company may lose the benefits of sustainable development related to the social sphere and special attention should be paid to investment policy, risk assessment of social investment and balanced development of intellectual and social capital and the inertial profile reflects the complete absence of any CSR planning in the company.