INDICATORS OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DEVELOPMENT AT MOTOR TRANSPORT ENTERPRISES
Journal Title: Економіка транспортного комплексу - Year 2017, Vol 30, Issue
Abstract
The existing approaches to determining the level of corporate social responsibility (CSR) develop-ment of specific business companies have been studied. Taking into account the identified ad-vantages and disadvantages, proposals have been developed for improving the methods of quanti-tative and qualitative indicators of CSR assessment. The indicators are suggested to be grouped according to the following components of CSR: economic, social, ecological, philanthropic, ethical and technological. Appropriate aspects have been established for each component of CSR. Quanti-tative and qualitative indicators have been given by aspects. The calculated formulas have been given for the quantitative indicators. The main groups of stakeholders were selected to assess the qualitative development of CSR: consumers, founders, employees, suppliers, the public, state and local authorities. In relation to each group the estimated qualitative indicators were defined of both universal character and taking into account the features of each company’s activity, that is, its size, branch affiliation, sphere of activity, peculiarities of economic activity. To determine the level of CSR development at the enterprise a five-level scale has been proposed. To estimate the quantitative indicators the cor-responding specific ranges of numerical score have been calculated. The qualitative assessment by stakeholders is performed according to the proposed criteria set for the respective numerical score from «0» to «5» points. According to the developed scale it is proposed to assess the level of CSR development at the enterprise and to establish the relationship between the stages of the company’s life cycle and the levels of corporate social responsibility development.
Authors and Affiliations
N. BOCHAROVA, A. SHCHEPILINA
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