FEATURES OF CORPORATE-SOCIAL RESPONSIBILITY EVALUATION AT THE ENTERPRISEJournal: Journal of Lviv Polytechnic National University. Series of Economics and Management Issues (Vol.7, No. 4)
Publication Date: 2010-10-01
Authors : H. Lema I.Oleksiv T. Lisovych;
Page : 89-95
Keywords : corporate social responsibility; social report; evaluation aspects.;
The features of evaluation of corporate social responsibility at the enterprise are considered, on the basis of which the effectiveness of forming a corporate social report is based. Continuous interaction of the company with society implies the search for new methods of their interconnection. One of such methods will be the formation of corporate-social report of the enterprise. Adherence to a unified corporate social reporting structure will contribute to the effectiveness of such evaluation. It is advisable to highlight the main characteristics that should be noted in corporate social reports. The selected characteristics are recommended for Ukrainian enterprises for use in practical activities in the preparation of corporate social reports. It is important to focus on the characteristics used by foreign enterprises and study the feasibility of applying them to domestic enterprises, since they are based on the solution of environmental problems. The most common examples of corporate social reporting are Gust (Sustainability Reporting Guidelines), ISO 26000 (AA1000 stakeholder engagement Standard) and Form-10-k standards. They are based on the evaluation of economic, social and environmental performance of the enterprise. Comparing the performance of domestic enterprises with the parameters of the above standards will give an idea of the quality of work performed or services provided. In addition, there will be a need to imitate foreign companies in covering and evaluating certain parameters. Another method of assessing corporate social responsibility in an enterprise is to use the management apparatus with the help of management functions: planning, organizing, motivating, controlling and regulating. Such an evaluation process will entail the division of work into specific steps. Each stage will be subject to control of assigned duties and tasks. Assessment of these aspects during the preparation of the corporate social report and will shape the effectiveness of interaction between the company and society.
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