Concept of model support for corporate social performance planning

Abstract

Introduction. When planning socially responsible activities, the management of the company faces a problem. The impact of such activities on the resource system and the potential of the enterprise is ambiguous and difficult to assess. On the one hand, socially responsible activities have a positive effect on the image of the enterprise, but on the other hand, they require additional expenditures of the enterprise's resources (since these measures are in essence aimed at ensuring an increased level of satisfaction of the interests of a wide range of stakeholders). This fact complicates the planning of socially responsible activities of the enterprise. As a consequence, enterprise management needs tools in the form of economic and mathematical models that would allow: to evaluate the impact of socially responsible activities on different types of enterprise resources and on its potential as a whole; to make decisions on planning of socially responsible activity of the enterprise on the basis of consideration of the task of reproduction of potential of the enterprise. Purpose. The purpose of this study is to develop a concept for building model support for the planning of socially responsible enterprise activity, taking into account the impact of such activity on the enterprise's potential. Results. To achieve this goal in the work on the basis of the analysis of the theory and practice of corporate social responsibility, formulated the concept that formulate requirements for model support for planning socially responsible activities of the enterprise. According to this concept, the planning of socially responsible activities should be based on an assessment of the enterprise's potential and its dynamics. In order to obtain a more accurate assessment of the impact of socially responsible enterprise activity on different types of resources and enterprise potential, model support for planning processes should include patterns of enterprise stakeholder behavior, taking into account the stakeholder social responsibility factor and the dynamics of the characteristics of their relations with the enterprise. Conclusions. The proposed developments are aimed at enhancing the validity of planning of socially responsible activities of enterprises.