INTEGRAL ASSESSMENT OF CORPORATE SOCIAL RESPONSIBILITY OF AN ENTERPRISE
Journal Title: Економіка транспортного комплексу - Year 2018, Vol 31, Issue
Abstract
The existing methods of assessing the level of corporate social responsibility at enterprises have been studied. The pyramid of corporate social responsibility has been improved. A comparative analysis of the pyramid of corporate social responsibility and the Maslow’s pyramid of needs hier-archy has been carried out. The characteristics of some types of corporate social responsibility have been given. The system of indicators for assessing the level of corporate social responsibility at the enterprise has been further developed. The division of indicators for the external and internal directions of enterprise activities has been offered. The specific feature of the offered assessment is that the most important role is played by interested parties, which makes the assessment method more objective compared with the existing ones. The radar method is used to calculate the integral index, which allows presenting the assessment results of the level of corporate social responsibility in the graphical form. A two-dimensional matrix for assessing the level of corporate social respon-sibility has been given. The two-dimensional matrix consists of nine sectors presenting the ranging of levels from the lower to higher development levels. A characteristic of each sector of a two-dimensional matrix has been developed. Thus, the method of integrated assessment of the level of corporate social responsibility on the basis of the system of partial indexes determined by the sur-vey of interested parties is proposed. This approach will allow conducting an assessment of the level of corporate social responsibility for enterprises in different areas of activities. The offered method is tested in the enterprise of «Vital» Ltd. According to the results of the obtained calcula-tions, the level of corporate social responsibility at the enterprise is assessed as a high development level of corporate social responsibility.
Authors and Affiliations
N. BOCHAROVA, A. SCHEPILINA
Keywords
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