Abstract

Sustainable enterprise development depends on the effectiveness of the corporate social responsibility management in general and its information management system in particular. The paper develops the structural and functional model of information support for strategic corporate social responsibility management based on the application of IDEF0 methodology. The information model takes into account theoretical and methodological provisions of the proposed mechanism of strategic corporate social responsibility management, in particular a reflexive approach to interaction with the enterprise stakeholders. In the course of developing the IDEF0-model of information support, the functional decomposition of the process is represented in graphical notation. Logical connections between management functions, input, output, control signals and mechanisms are established that contribute to the effective implementation of strategic corporate social responsibility management. Expert evaluation methods, mathematical methods and models, and strategic management methods are the control signals that manage the implementation of the mechanism of strategic corporate social responsibility management. Model inputs are the parameters of the enterprise internal and external environment, while outputs contain financial and non-financial reporting with improved indicators of socially oriented balanced scorecard, which reflects changes in the strategic corporate social responsibility management system. Mechanisms for implementing the process are represented by corporate social responsibility department, functional departments, deputy director of corporate social responsibility and CEO, which together reflect the company organizational support the developed process. The use of IDEF0 methodology for information modeling ensures the formation of optimal information flow structure and cost minimization for changes in the enterprise organizational structure during the transition to the implementation of the mechanism of strategic corporate social responsibility management. It allows obtaining a complete picture of the proposed information mechanism.

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