Field Of Social Responsibility Research Articles

Corporate Social Responsibility: Completeness and Transparency of Information

The article presents the results of research in the field of increasing objectivity of information on the social responsibility of the state and business reflected in the reports of economic entities. The main stages of the formation and evolution of this concept in the world scientific literature and in practice of corporate structures are shown. The purpose of the study is to determine the main directions of social responsibility of business and select the forms of their reflection in reporting. Methods for determining social responsibility in individual countries are analyzed. The specifics of its reflection in reporting during the period of centralized economic management and in the post-socialist period of development in Russia has been revealed. Based on the analysis of reports on the social activities of modern corporate structures in Russia, the need to unify and standardize the reporting of corporate structures on social responsibility is justified. The areas of activity in the field of social responsibility, reflected in the form of ESG reporting, are systematized, their specifics and algorithmization of indicators that allow assessing the qualitative and quantitative characteristics of social responsibility are provided. To systematize and classify initiatives in the field of social responsibility, methods of comparative analysis, detailing, classification and determination of the interdependence of social responsibility with the indicators of sustainable development of the organization were used. Proposals have been formulated for structuring reports on the social responsibility of corporate economic entities and management bodies at different levels, taking into account the requirements for their harmonization and compatibility when assessing the effectiveness and efficiency of the state’s social activities. The materials of the article can be used in the development of internal regulations governing social responsibility reporting, as well as in organizing control of information included in the reporting and assessing its reliability.

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

PurposeToday, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.Design/methodology/approachIn this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.FindingsBased on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.Practical implicationsThe findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.Social implicationsThis paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.Originality/valueExperts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

SOCIAL RESPONSIBILITY OF HIGHER EDUCATION INSTITUTIONS IN TIMES OF CRISIS AND ARMED CONFLICT: INTERNATIONAL EXPERIENCE AND LESSONS FOR UKRAINE

INTRODUCTION. The article is devoted to the study of the social responsibility of higher education institutions in times of crisis and armed conflict. Due to the increasing geopolitical conflicts and security threats, social responsibility becomes a key aspect of the work of higher education institutions. In modern times, when the country is facing crisis challenges and military actions, the social responsibility of higher education institutions becomes exceptionally important and relevant.
 RESEARCH HYPOTHESIS: The hypothesis of the article is that based on international experience, valuable lessons can be learned to facilitate the development of effective social responsibility in Ukrainian higher education institutions in crisis situations.
 THE OBJECTIVE of the article is to analyze international experience regarding the social responsibility of higher education institutions in times of crisis and armed conflict and identify key lessons that can be applied in the Ukrainian context.
 METHODS. The research employs methods of systemic analysis, comparative analysis, synthesis of scientific literature, and analysis of international practices in the field of social responsibility.
 FINDINGS. The study identified key aspects of social responsibility of higher education institutions in times of crisis and armed conflict at the international level. Specifically, it highlights practices for responding to crisis situations, involving students in community and charity initiatives, addressing social issues, and contributing to community development.
 CONCLUSION. Based on the analysis of international experience, it is concluded that active implementation of social responsibility is essential in Ukrainian higher education institutions during times of crisis and armed conflict. The valuable lessons from international experience can serve as a foundation for developing effective strategies and programs for implementing social responsibility in the Ukrainian higher education system.
 KEYWORDS: social responsibility; higher education institutions; crisis; armed conflict; international experience; lessons; Ukraine.

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

Social, economic and environmental factors contribute to the companies’ sustainable development. Social and financial dimensions have an important contribution to sustainable performance, through assurance of transparency in the information communication requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting organization’s actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the annual financial statements and in the audit reports. The present study aims to assess the influence of financial transparency and gender equality on the sustainable corporate performance, thus contributing to increasing SDGs awareness and achievement required by 2030 Agenda. Through a sample of 1133 observations (Romanian listed companies/years) to the period 2008–2020, the obtained research results emphasis that gender equality and absence/presence of transparency in financial reporting have a significant influence on corporate sustainable performance.

Excellence of Human Resources in Non-governmental Organizations with a Voluntary Approach in the Volunteers Organization of the Red Crescent Society

INTRODUCTION: The excellence of human resources has been one of the basic goals of organizations in recent years, and efforts have been made to create appropriate competitive advantages for the organization. In this research, the excellence of human resources in non-governmental organizations was investigated in the Volunteers Organization of the Red Crescent Society. METHODS: This cross-sectional descriptive research was carried out using a quantitative approach. The statistical population in this research consisted of the employees and volunteers of the Volunteers Organization, among whom 429 individuals were selected using a simple random sampling method. The required data were collected through a researcher-made questionnaire. In order to investigate the research hypotheses, Spearman's correlation and regression tests were used in SPSS-21 software. FINDINGS: According to the opinions of the employees and volunteers of the Volunteers Organization, there was a significant relationship between the excellence of human resources and volunteers activities in service organizations with a volunteer approach. This means that in this organization, improving the conditions of excellence of human resources would increase the willingness to volunteer behaviors in the organization. CONCLUSION: The results showed that various organizations could have effective activities with targeted planning in human resource excellence in the field of social responsibility and doing voluntary activities in the community in such a way that when these activities are planned and continuous, the responsibility of other NGOs or such organizations is reduced.

Philippines. Economic and Social Activities of a Religious Institute: The Example of the Diocese of Butuan

In the study, the authors consider the territorial and administrative structure of the Philippine’s Roman Catholic Church (RCC) and the factors of its transformation at the present stage in the context of the importance of the religious institution in the economic and social life of society. The purpose of a comprehensive study is to identify the economic, social, territorial and institutional aspects of the RCC’s activities in the Philippines and to identify the areas on which it has a significant impact. The model of relations between the RCC and the state in the Philippines is not typical for the Asia-Pacific region. This fact allows the authors stating that the experience of their implementation may be relevant for solving issues related to the formation and development of the confessional space of Russian regions, including the Far East, in social and economic aspects. For an objective characterization of the elements of the confessional space in the presented study the mathematical and statistical tools were used. By analyzing the available data published in English, the main directions of the project activities of non-profit Catholic organizations in the field of economic and social development of the country were identified. The authors reveal that the RCC actively implements activities in the field of social responsibility at the regional and local levels by allocating its own funds, labor resources, providing for the use of its buildings for religious and other purposes for organizing and holding socially significant events, in many ways contra-typing state functions. Finally, the authors conclude that the RCC in the Philippines is an influential institution that plays a significant role in various areas of the country’s economy and contains prospects for expanding the field of its activities in the mentioned direction

MODERN MODELS OF SOCIAL RESPONSIBILITY OF BUSINESS AND PECULIARITIES OF THEIR IMPLEMENTATION IN ENSURING SUSTAINABLE DEVELOPMENT OF THE REGION

The article examines that the classical model of social responsibility of business is based on the fact that rational economic interests orient business not only to obtaining maximum profit, but also to improving its own "habitat" – social, environmental, political – by voluntarily investing the profit received in the relevant institutions. The following models of social responsibility are distinguished: American, European, Japanese (Asian), Latin American, African, the BRICS model. It is considered that in the world models of social responsibility there are two approaches: corporate decisions based on ethical values and aimed at meeting the expectations of all stakeholders are presented as necessary (European approach) and legally optional (American approach). It is analyzed that the European model of social responsibility, in contrast to the American model, provides for the institutionalization of relations with stakeholders; the practice has developed in the depths of the welfare state. In the Japanese (Asian) model, the state and traditions play an active role. The African model of social responsibility is aimed at providing financial assistance by companies to projects to combat poverty, educational programs in the field of HIV, education, and assistance to local organizations. Latin American countries are characterized by high media activity, so the public is well aware of corporate social responsibility. It has been established that the model of social responsibility of business in countries with transition economies is going through a stage of formation, has features of models that are traditionally close to them. Some countries are characterized by increased influence of governments on the formation of social responsibility, a strong role of international institutions and donors in the development of the concept of social responsibility, and insufficient – public, expert organizations, and the media in the formation of social responsibility. In Ukraine, awareness of the importance of forming a model of social responsibility of business has been noted, but its practical implementation does not correspond to the policy of achieving social peace, which is declared by international standards in the field of social responsibility.

Construction and validation of criteria for university social responsibility assessment

The purpose of the current research was to construct and validate an instrument for evaluating social responsibility in Razi University. For this purpose, the sequential exploratory mixed research method was used, and in the qualitative part, the focus group discussion method (n = 27) was utilized. The statistical population in the quantitative section were doctoral students, faculty members and experts of Razi University (N=1425), of which 152 were selected as a statistical sample using stratified proportional assignment sampling. The external and content validity of the research tool was confirmed by the focus group discussion and the calculation of the content validity ratio and construct validity using the average variance extracted and its reliability through the calculation of composite reliability and Cronbach's alpha coefficient. The findings of the research showed that the activities of the university to fulfill its social responsibility towards society in 9 dimensions including responsibility towards students, responsibility towards staff and faculty members, economic responsibility, responsibility towards partner universities (inter-university cooperation), responsibility towards the external society, responsibility for the environment, responsibility for quality education, responsibility for cultural development and responsibility for the leadership (management) of the university can be identified. In total, these dimensions explain 81.518% of the variance of the university's social responsibility. In addition, the findings indicated that the activities of the university in the field of social responsibility do not have the same weight and each one has a different weight and contribution.

The new Social Responsibility: from corporate view to entrepreneurship applications amid the COVID-19 pandemic

Abstract While the interest in Social Responsibility has increased in the last decades, partially also due to the easy access that people now have to information regarding the companies they choose to work with, in Romania this sort of initiatives are still lacking, performed to answer law requirements or as a PR tool. The current study aims to put under the magnifying glass the external trends in Social Responsibility that go from the Corporate arena to entrepreneurship, while taking into account the changes brought by the COVID-19 pandemic at a global level. The study will be then contextualized to Romania in order to place the position of the East-European country on the Global chart and further investigate the possible trend in the Social Responsibility field.

ОЦІНКА РІВНЯ ВНУТРІШНЬОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВА

The relevance of research on the socially responsible economic activity of Ukrainian business is exacerbated by the fact that the domestic economic environment has not passed in its historical development the necessary stages, which in Western society have led to an awareness of the importance of the philosophy of social responsibility. More obvious is becoming the fact that the reputation of domestic companies is increasingly dependent not only on their profitability, share value, and product quality but also on their activity in the field of social responsibility. However, different approaches to the understanding of social responsibility, inconsistency of actions, and lack of purposeful assessment and management mechanisms provide an unstable platform for further implementation of social responsibility principles in the overall strategy of an enterprise. The purpose of this article is to justify the need to present indicators of social responsibility in the financial statements of enterprises, as well as to deepen the methodological principles and develop practical recommendations regarding the provisioning of a system for assessing the strategic development of an enterprise on the basis and principles of social responsibility. The article uses econometric methods that were used to build models of an integrated approach to assessing the social responsibility of the food industry enterprises. It has been found that social responsibility is a vital component of the sustainable functioning of enterprises and is one of the strategic priorities of their development in the long term. The study showed that the need to implement the paradigm of social responsibility in the activities of domestic business structures for sustainable development and recovery from the socio-economic crisis can be resolved by methodological support for assessing the level of social responsibility of enterprises, which involves a combination of qualitative and quantitative indicators of assessment, determined by expert method and evaluated with a scoring method, with the identification of specific sectoral indicators of social responsibility, typical for the food industry enterprises, and the definition of its mandatory and voluntary levels.

К ВОПРОСУ ОБ ИНФОРМАТИВНОСТИ СОЦИАЛЬНОЙ ОТЧЕТНОСТИ ХОЗЯЙСТВУЮЩИХ СУБЪЕКТОВ О СЛОЖИВШИХСЯ В НИХ СОЦИАЛЬНО-ТРУДОВЫХ ОТНОШЕНИЯХ

The short time for compiling social reporting by economic entities causes the existing problems of presenting relevant and comparable information in it. This pre– determines the need to develop recommendations for the preparation of social reporting based on the requirements of stakeholders. To solve problems to achieve this goal, general scientific methods (abstract– logical, comparative analysis), systemic and situational approaches, as well as special methods of logical comparison of actions and indicators of social reporting were used. As a result of the study, an approach to the formation of indicators included in social reporting, which is relevant to regulated actions in the field of social responsibility, was substantiated, and based on the analysis, the incomparability of the composition of indicators included in social reporting by companies was proved. The authors' proposals on the use of an approach that is relevant to the regulatory requirements for the composition of actions in the formation of the composition of indicators on social and labor relations have a theoretical character. The authors' proposals on the need to regulate this approach to compiling social reports of interested economic entities have a practical character.

ПРОЄКТНИЙ ПІДХІД В СИСТЕМІ УПРАВЛІННЯ СОЦІАЛЬНОЮ ВІДПОВІДАЛЬНІСТЮ

The article is devoted to highlighting the issues of the social responsibility enterprise’s management, which based on project approach in the modern business environment conditions. The semantics concept of “social responsibility” was described, including the author’s definition. The levels of social responsibility (basic, corporate, higher) were given, and their essence are revealed. Considered degrees (social responsibility as an internal human need, social responsibility for the sake of moral, economic benefits, social responsibility for the sake of avoiding sanctions) and components (obligatory, rational and moral) of the social responsibility. Differences between the system of social responsibility and one-time manifestations of charity and volunteerism were determined (involvement, targeting, systematicity, focus on the development of human capital, collegiality in decision-making, integration of the responsibility’s principles into the daily organization activities, independence from external circumstances, but only adjusting the focus and content of initiatives in the field of social responsibility, strategicness, the win-win principle). Essential approaches to defining the concept of «project approach» were considered. Its features and essential components were described through the prism of goal setting, requirements, communication system, limitations, methods of making and adopting management decisions, life cycle, motivational aspect and benefits. Attention was paid to the peculiarities of social responsibility management, with using project management and an attempt is made to prove the feasibility of applying the project approach in conditions of uncertainty and limited resource provision. In particular, a model of the project approach to the social responsibility enterprise’s management has been formed. It focuses on internal and external social responsibility, which should be implemented through the system of projects and, accordingly, special methods, approaches, and tools of project management. At the same time, it is important to ensure strategic and target planning, setting priorities, choosing alternatives, programming, coordination, support, regulation of implementation, motivation, monitoring, control.

CORPORATE SOCIAL RESPONSIBILITY: A MODERN WAY OF DOING BUSINESS

This article discusses current trends in the formation of corporate social responsibility of business enterprises, the reasons for the lack of activity of organizations in the field of social responsibility.
 The article also defines the influence of company’s social policy on the formation of labor motivation and loyalty of company’s employees, positive image of the company, both for personnel and for the environment. Social responsibility is relevant to all types and sizes of organizations, but it has developed the most in large public and private business communities.
 Russian companies have actively joined this process and the number of such companies is increasing year by year; small and medium businesses are gradually joining them. And in the current crisis companies are in conditions when charitable projects are, in fact, a “matter of honor” for the company. In turn, this approach to doing business ensures the sustainable development of companies and leads to the creation of a favorable investment and reputational image.

Conceptual foundations of the development of business social responsibility in Ukraine

Purpose of the research. The main purpose of the article is to deepen the theoretical foundations of business social responsibility formation and its development in Ukraine. Methodology. It was used the following methods: comparative economic analysis, induction and deduction, summarizing, logical generalization, grouping and graphic expression. Results. It is substantiated that the development of business, the integration of the Ukrainian economy into the world economic system poses new challenges to business, related to the intensification of processes in the field of social responsibility in Ukraine. It is substantiated that the management of social responsibility of business is realized through the influence of the state on the improvement of labor relations, the introduction of honest business practices, against-corruption practices, expanding environmental responsibility of business and its cooperation with local communities. It is determined that business social responsibility is gradually becoming an important component of strategic management of enterprises in Ukraine. It is proved that in modern conditions the partnership between the state and business (joint regulation) prevails, and also the development of self-regulation is intensified, which together are able to ensure their effectiveness in modern conditions. Practical meaning. Important trends in the development of business social responsibility in Ukraine are insufficient assessment of the importance of social responsibility, and compliance with only mandatory rules set by applicable law. Prospects for further research. The formation of theoretical foundations of business social responsibility and its development in Ukraine confirms the need for further scientific substantiation of toolkit for assessing the effectiveness of social responsibility.

SOME IMPERATIVES OF IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY

The authors systematize significant concepts and problems in the field of social responsibility in the context of business ethics, preserving people's health, their lives, the environment, respecting the interests of the state and society, and eco-efficiency.

The costs and cost accounting model (simplified) in State Forests National Forest Holding

Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.

Sustainable Business Strategies as an Element Influencing Diffusion on Innovative Solutions in the Field of Renewable Energy Sources

This article aims to examine the impact of corporate social responsibility, trust, and sustainable business strategies on the diffusion of innovative solutions in renewable energy sources. In this context, the material from the edition of the reports of the Polish Agency for Enterprise Development on innovation in the renewable energy industry was analyzed. A survey was also conducted among enterprises from the SME sector on the creation of a business model taking into account the diffusion of innovation in the field of renewable energy sources. The SME sector consists of entities that usually do not have an extensive organizational structure or research and development teams. Nevertheless, in the current economic situation, it is required that they are highly competitive, including through implemented innovations. Conscious participation of SME entities in the process of diffusion of innovation may be a solution that brings innovative solutions closer. The author stated that social responsibility had a moderate impact on the diffusion of innovation in the field of renewable energy in the SME sector, as it contributed the most to building trust in uncertain energy sources. On the other hand, the study conducted by the author showed that greater experience in the field of social responsibility (the company has a CSR department, there is a person responsible for CSR in the company, the company has a CSR policy, the company has a Code of Ethics, social reports are prepared in the company) had a positive relationship with building trust and commitment to innovative activities related to renewable energy sources. Conscious participation of SME entities in the process of diffusion of innovation may be a solution that approximates innovative solutions.

Consumer social responsibility (CnSR): antecedents and tool validation

PurposeGlobal warming and drastic environment fluctuations have given rise to worldwide emergency, demanding to discover the most unexplored area in the field of social responsibility that is, consumer social responsibility (CnSR). This study aims to define the novel term “CnSR” and its antecedents to accomplish long-term sustainability. An in-depth analysis is executed to discover key antecedents, and proposed tool validation is implemented with the help of the big size of consumer population.Design/methodology/approachPrimary data are collated using consumer responses, and reliability statistics were analyzed implementing Cronbach's alpha, and factor analysis is performed for required validation.FindingsProbing existing research, CnSR was mostly correlated with consumers’ ethical and moral behavior. The present work proposes a unique tool which has successfully revealed a broader approach resulting in four vital antecedents: environmental orientation (EO), ethical and moral disposition (EMD), spiritual orientation (SO) and orientation toward shared consumption (OSC). Cronbach's alpha is adopted to determine internal consistency of the survey and has showed precision of 0.953 which affirms accuracy of the proposed tool.Research limitations/implicationsSplitting of EO using factor analysis into environmental oriented preference (EOP) and recyclable oriented preference (ROP) has indicated further required inputs for better understanding.Practical implicationsSustainable issues were limited to corporates in the form of corporate social responsibility (CSR) activities. Present work demands consumer awareness about their consumption consequences and fix their responsibility to achieve long-term sustainability.Originality/valueThe present study is the first to identify the antecedents of CnSR and effectively demonstrates a tool for the same.

Logistics social responsibility

This paper aims at finding out what effort logistics-related companies based in the Slovak Republic demonstrate, concerning their social responsibility. Using a standardized questionnaire, addressing approximately 30 issues from the field of social responsibility, grouped in five categories, we approached over 100 members of the Association of Logistics and Freight Forwarding of the Slovak Republic, of which 29 provided answers. Despite the low number of respondents, it was still possible to formulate several findings. First, it was revealed that a part of the Slovak logistics industry cares about the issue of social responsibility although the level of such a commitment is uneven for the five analyzed dimensions. Second, the responding companies with employees, or a department, dealing specifically with corporate social responsibility, demonstrate more effort in the field. Third, the responding foreign-owned companies also demonstrate additional efforts towards social responsibility. These findings may become a starting point for further research on the topic and intensify the discussion on the still underdeveloped concept of logistics social responsibility, not only from a one-country perspective.

PROSPECTS FOR THE DEVELOPMENT OF THE SYSTEM OF SOCIAL RESPONSIBILITY OF INTERNATIONAL BUSINESS

The article is devoted to the formulation of prospects for the development of social responsibility of enterprises in modern conditions; rethinking its essence through the inclusion of the uncertainty factor in the theory of sustainable development (basic for social responsibility); substantiation of directions of cooperation between supranational, state bodies, enterprises and academic science in the direction of increase of the efficiency of realization of projects on social responsibility in international and national business; formation of fundamental principles for the creation of uniform standards of social responsibility of international business in the form of methodological recommendations using the coefficient method. The article considers the main approaches to understanding the essence of corporate governance in the field of social responsibility, prerequisites that form the understanding of social responsibility in modern business, among which are: business ethics, ethical behavior, interaction with stakeholders, activities for society, achieving sustainable development. A list of subjective and objective problems that arise today in the implementation of social responsibility projects in international business, namely: individualized understanding of the essence of social responsibility; lack of systematicity and comprehensiveness; lack of consideration of the uncertainty factor when planning social responsibility projects and assessing its significance for the main activity; lack of supranational standards of social responsibility; inviolability of the concept of sustainable development, imperfect regulatory framework, financial capabilities of companies, is offered. Prospects for improving the system of relations in the field of social responsibility at global level and business level are proposed. A method of calculating the coefficient of social responsibility, which includes three main components: the mandatory group of factors, the sectoral part, the variable part, is proposed.