Корпоративная социальная ответственность: сравнительный анализ методических подходов

Abstract

Corporate social responsibility is becoming an important condition for a successful business. In this connection, it becomes relevant to assess the level of development of corporate social responsibility, including from the perspective of the social usefulness of the results of the organization's activities. The development of methodological tools is required in connection with the need to assess the current state, planning and forecasting, and generally the management of corporate social responsibility in order to reduce social tension in the organization's management. The study uses the method of comparative analysis. We analyze the methodological approaches to assessing the level of development of corporate social responsibility, both those recommended by representatives of the authorities and those we developed. As a result of the analysis, we identified the advantages and disadvantages of the methodological approaches. In most cases, the limitation of the applicability of the analyzed methodological approaches was the fact that the ongoing qualitative assessment of the level of corporate social responsibility development is reduced to the analysis of indicators depending on the presence or absence of certain criteria. In addition, there is no universal methodological approach for assessing the level of development of corporate social responsibility for organizations at different stages of the life cycle. The analysis lays the foundation for the development of a methodological approach that takes into account the elimination of all identified limitations. We believe that the system of indicators should be invariant depending on the aim and objectives of the study. For example, the system of indicators of corporate social responsibility may include groups of indicators of responsibility to employees, to shareholders, to society. Undoubtedly, any rating system is subjective; nevertheless, the issues of measuring the level of development of corporate social responsibility are as complex as they are relevant. At present, socially responsible organizations are viewed as financially stable and competitive in the market, and their social reports complement the indicators of investment attractiveness. Awareness of this has contributed and promotes: (1) establishment of consensus between representatives of stakeholders; (2) establishment of forms of interaction within the framework of corporate social responsibility; (3) creation of a strong basis for further development and implementation of corporate social responsibility programs.