CRITERIA FOR EVALUATING THE EFFICIENCY OF SOCIALLY ORIENTED ENTERPRISE

Introduction. The development of modern business is characterized by an increasing focus on the social aspects of enterprise activity. Achieving a certain level of economic efficiency indicators is one of the main goals of the enterprise, as an aspect of its competitiveness and stability. Evaluating the criteria of socially oriented enterprises is also relevant to confirm the achievement of the company's goal. In assessing the effectiveness of a socially oriented enterprise, an important task is to determine the criteria that reflect its social responsibility and contribution to the good of society The question arises of defining key parameters that allow measuring the social impact and sustainability of such enterprises in society. Purpose. The purpose of the article is to analyze and systematize the methods and principles of assessing the effectiveness of socially oriented enterprises and their further improvement and updating. Materials and methods. The research materials are: 1) scientific works of domestic and foreign authors, which investigate aspects of evaluating the effectiveness of social enterprises; 2) international standards and recommendations regarding socially oriented business activities. The theoretical base and methodical basis are provided by general scientific methods: comparison, generalization, system analysis, as well as the use of economic-mathematical analysis, structural-logical analysis, and theoretical justification. Results. The article analyzes and systematizes the existing quantitative and qualitative indicators for measuring the effectiveness of the social enterprise. Suggestions for improving the process of measuring these indicators are provided. Ways to improve the existing approach and new indicators for measuring the effectiveness of the social enterprise are proposed. The results of the research will help enterprises, investors and public organizations to better understand the impact of socially oriented enterprises on society and contribute to the further development of sustainable entrepreneurship. Discussion. In further scientific research, it is proposed to pay attention to the further development and updating of the proposed indicators, as well as to the construction of an economic-mathematical model for graphic display.