Сучасні підходи до оцінювання корпоративної соціальної відповідальності підприємств

Abstract

Розглянуто ключові характеристики корпоративної соціальної відповідальності (КСВ). Доведено, що КСВ поступово трансформується у систему екологічних, соціальних і управлінських параметрів − ESG. Наведено показники, за якими можна здійснювати оцінювання цих напрямів діяльності підприємства. Виділено три групи підходів до оцінювання КСВ. Сформовано систему індикаторів для оцінювання вигоди від реалізації КСВ-активностей. Наведено найпоширеніші фондові індекси, які визначають на підставі оцінювання ESG-показників компаній.

Purpose. Corporate social responsibility (CSR) is an important feature of modern business. It provides a certain level of voluntary response to social problems, compliance with moral requirements of society. Companies have already realized the benefits of a socially proactive position and are increasingly involved in solving social and environmental problems. This raises the issue of CSR evaluation from a cost/benefit standpoint. The aim of the article is to study the existing approaches to assessing the level of CSR and determine the scope of their use. Design/methodology/approach. Abstract and logical method was used for generalization of theoretical and methodological provisions for the assessment of CSR. A systematic approach was used to form a system of ESG-indicators and to develop a system of indicators for assessing the benefits of implementing CSR activities. Economic and statistical methods were used for the assessment of CSR Ukrainian companies. Finding. The article presents the key characteristics of CSR. The focus is on the positive impact of the implementation of CSR practices on the activities of companies. A critical analysis of the approaches of Ukrainian scientists to the assessment of CSR was made, which allows to distinguish the assessment of CSR in general and the effectiveness of CSR activities. The authors identified three methodological approaches to the assessment of CSR. A general description of these approaches is given, their advantages and disadvantages are identified. The authors note that there is no universal form of financial reporting, businesses have a choice of what form it is. The most common are sustainable development reports, which are formulated for GRI standards. More Ukrainian companies publish their social reports, thus declaring their commitment to CSR concepts. It is proved that CSR is gradually transformed into a system of environmental, social and management parameters – ESG. The content of ESG-factors is determined and a system of indicators in the context of ecological, social and management spheres is formed. The system of indicators for assessing the benefits of implementing CSR activities is formed. A special place in the article is given to the international rankings of companies according to their ESG indicators. Based on the data of the catalog of social initiatives of companies, the general state of CSR in Ukraine is analyzed. It is established that the development of CSR in Ukraine is in line with European trends. The modern practice of social responsibility assessment is systematized. Practical implications. The practical significance of the obtained results is to develop the theoretical and methodological basis for the assessment of CSR. The results of the study can be used by entrepreneurs and managers seeking to achieve long-term success in the global business environment. Originality/value. The theoretical basis of CSR evaluation is developed by distinguishing three groups of methodological approaches, including analysis of non-financial reporting, calculation of quantitative and qualitative indicators, as well as index and rating methods. A system of indicators based on the maximum consideration of stakeholders' interests has been developed to assess the benefits of CSR activities.