Comparative characteristics of analysis methods of the corporate social responsibility management

Mykola Nadeyko
Postgraduate Student of Economics, Security and Enterprise Innovation Activity Department, Lesya Ukrainka Volyn National University, Ukraine, e-mail: Mycolanadeyco@ukr.net, ORCID ID: https://orcid.org/0000-0002-1011-3477

Cite this article:

Nadeyko, М. (2020). Comparative characteristics of analysis methods of the corporate social responsibility management [Porivnialna kharakterystyka metodyk analizu menedzhmentu korporatyvnoi sotsialnoi vidpovidalnosti], Socio-economic research bulletin, Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 3-4 (74-75), pp. 132–145.

Abstract

The purpose of the article is to form the theoretical foundations of the state (level) analysis of social responsibility for the enterprise management needs. The study used identification, systematization and analysis of the advantages and disadvantages of existing methods, which made it possible to identify methodological recommendations for improving of social responsibility process. It was characterized the state of assessing the social responsibility of national enterprises at the level of Ukrainian rating agencies over the past five years. Leading enterprises in the field of corporate social responsibility have been identified based on the results of national ratings. The existing methods of corporate social responsibility management analysis were analyzed. Their content and methods used in them are identified. The main factors for evaluation are summarized. The expediency of assessing the effectiveness of management by external and internal vectors of social responsibility is noted. The activities aimed at introducing an effective social responsibility management system are presented. For practical usage we have proposed the list of measures that will contribute to the implementation of an effective management system of social responsibility, increase its level and develop this process. As a result of the ratings analysis at the country level, the trends of changes occurring both in the social responsibility management system and in terms of covering information on its implementation are generalized. The conducted studies allow us to conclude that today there is no universal methodology for assessing the level of social responsibility. In this regard, the management of social responsibility of the enterprise was offered to use the advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience. Therefore, the social responsibility management of the enterprise was offered to use advantages of various methods to form its own comprehensive methodology, taking into account management needs and target audience.

Keywords

management; corporate social responsibility; analysis method.

JEL classification: D780; L210; M140; DOI: https://doi.org/10.33987/vsed.3-4(74-75).2020.132-145

UD classification: 330.658.3 (005.95/96)

This work is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

References

1. Buyan, O. A. (2012). Approaches to assessing the effectiveness of enterprises corporate social responsibility in Ukraine [Pidkhody do otsinky efektyvnosti korporatyvnoi sotsialnoi vidpovidalnosti pidpryiemstv v Ukraini], Visnyk Dnipropetrovskoho universytetu, Seriia «Ekonomika», Vyp. 6 (2), s. 159–165 [in Ukrainian]
2. Center for Corporate Social Responsibility Development: site [Tsentr «Rozvytok korporatyvnoi sotsialnoi vidpovidalnosti»: sait]. Retrieved from: http://csr-ukraine.org [in Ukrainian]
3. Yevtushenko, V. A. (2013). Assessment of corporate social responsibility: methods, objects, indicators [Otsinka korporatyvnoi sotsialnoi vidpovidalnosti: metody, obiekty, pokaznyky], Visnyk NTU «KHPI», No. 46 (1019), s. 53–63 [in Ukrainian]
4. The sixth index of transparency and CSR of Ukrainian companies was presented [Prezentovano shostyi indeks prozorosti i KSV ukrainskykh kompanii]. Retrieved from: http://csr-ukraine.org/article/transparency-index-2016-2 [in Ukrainian]
5. Transparency Index of Ukrainian Companies – 2015 presented [Prezentovano Indeks prozorosti ukrainskykh kompanii – 2015]. Retrieved from: http://csr-ukraine.org/article [in Ukrainian]
6. Vinnichuk, Yu., Golovnev, S. 200 largest companies of Ukraine in 2018 [200 naibilshykh kompanii Ukrainy 2018 roku], Biznes tsenzor. Retrieved from: https://biz.censor.net/r3147570 [in Ukrainian]
7. What is non-financial reporting and who is interested in it?: official site of «CSR Market Place» [Shcho take nefinansova zvitnist i khto v nii zatsikavlenyi?: оfitsiinyi sait «CSR Market Place»]. Retrieved from: http://www.csrinfo.org.ua [in Ukrainian]
8. Yevtushenko, V. A. (2013). Assessment of corporate social responsibility: methods, objects, indicators [Otsinka korporatyvnoi sotsialnoi vidpovidalnosti: metody, obiekty, pokaznyky], Visnyk NTU «KHPI», No. 46 (1019), s. 53–63. Retrieved from: http://repository.kpi.kharkov.ua/ handle/KhPI-Press/3935 [in Ukrainian]
9. Vorobey, V., Zhurovska, I. (2010). Non-financial reporting: a tool for socially responsible business [Nefinansova zvitnist: instrument sotsialno vidpovidalnoho biznesu], Predstavnytstvo OON v Ukraini, Initsiatyva Hlobalnoho dohovoru v Ukraini, Kyiv, 84 s. [in Ukrainian]
10. Corporate register. Global CSR Resources: site [Korporatyvnyi reiestr. Hlobalni resursy z KSV: sait]. Retrieved from: https://corporateregister.com [in Ukrainian]
11. Tovma, N. A. Rating indicators of CSR [Reytingovye pokazateli KSO]. Retrieved from: http://www.rusnauka.com/5_NMIV_2009/Economics/40769.doc.htm [in Russian]
12. Litovchenko, S. E. (2004). Russia Social Investment Report 2004. The role of business in social development [Doklad o sotsialnykh investitsiyakh v Rossii 2004 god. Rol biznesa v obshchestvennom razvitii], Assotsiatsiya menedzherov, Moskva, 80 s. [in Russian]
13. Krichevskiy, N. A., Goncharov, S. F. (2007). Corporate social responsibility: monograph [Korporativnaya sotsialnaya otvetstvennost: monografiya], Dashkov i Ko, Moskva, 216 s. [in Russian]
14. Lepikhina, T. P. & Mokhova, E. G. (2012). Formation of the company’s social policy based on the calculation of its social responsibility index [Formirovanie sotsialnoy politiki firmy na osnove rascheta indeksa yeyo sotsialnoy otvetstvennosti],Vestnik Permskogo natsionalnogo issledovatelskogo politekhnicheskogo universiteta. Seriya «Sotsialno-ekonomicheskie nauki», No. 13 (37), s. 113–127 [in Russian]
15. Mazuryk, O. V. (2010). Social audit: potential opportunities and prospects for application in Ukrainian society [Sotsialnyi audyt: potentsiini mozhlyvosti ta perspektyvy zastosuvannia v ukrainskomu suspilstvi], Ukrainskyi sotsium, No. 1, s. 137–144 [in Ukrainian]
16. Berezina, O. Yu. (2012). Quantitative assessment of corporations social responsibility [Kilkisna otsinka sotsialnoi vidpovidalnosti korporatsiy], Visnyk Ukrainskoi akademii bankivskoi spravy, No. 1 (32), s. 97–101 [in Ukrainian]
17. Kashin, V., Neshchadin, A. & Tulchinskiy, G. (2012). Methodology for effectiveness assessing of corporate social policy (social investment and social partnership) [Metodika otsenki effektivnosti korporativnoy sotsialnoy politiki (sotsialnykh investitsiy i sotsialnogo partnerstva)], Chelovek i trud, No. 5, s. 20–28 [in Russian]
18. Vorona, O. V. (2010). Methodical approaches to assessing the level of social responsibility [Metodychni pidkhody do otsinky rivnia sotsialnoi vidpovidalnosti],Visnyk ekonomiky transportu i promyslovosti, No. 30, s. 127–133 [in Ukrainian]
19. Perekrestov, D. G., Povarich, I. P. & Shabashev, V. A. (2011). Corporate social responsibility: questions of theory and practice: monograph [Korporativnaya sotsialnaya otvetstvennost: voprosy teorii i praktiki: monografiya], Izdatelstvo «Akademiya Yestestvoznaniya». Retrieved from: http://www.rae.ru/monographs/139-4596 [in Russian]
20. Chernykh, O. V. (2011). Obstacles and directions of regional development of social responsibility of domestic enterprises [Pereshkody ta napriamy rehionalnoho rozvytku sotsialnoi vidpovidalnosti vitchyznianykh pidpryiemstv], Stratehiia i mekhanizmy rehuliuvannia promyslovoho rozvytku, s. 140–150. Retrieved from: http://nbuv.gov.ua/UJRN/ sim_2011_2011_15 [in Ukrainian]