The essence and the main stages of social responsibility implementation at the enterprise

The article is dedicated to clarifying the nature and definition of the main categories and stages of implementation of CSR. The corre-lation of levels and stages of implementation and performance evaluation of the social responsibility of the enterprise. The economic literature examined three levels of CSR, but the essence of each of the levels and their ratio to the stages of implementation and performance evaluation were not submitted. The efficiency of social responsibility in the company depends on the sequence of steps for its implementation. Therefore, the following stages of implementation of CSR: 1) Compliance with laws. 2) Providing new jobs. 3) Appointing person or unit that will be responsible for CSR. 4) Documentation development. 5) Implementation of social programs with internal orientation.6) CSR strategies development. 6) Development and implementation of plans and programs with external orientation. The level of social responsibility of certain enterprise depends on the completeness of implementation of the selected phases. That is why there are indicators of evaluation for every level and stage of CSR implementation. On the lowest level such stages of CSR are proposed: 1) Compliance of Laws: 1.1) Paying taxes and salaries on time. 1.2) Compliance with the obligations that are mentioned in the employment contract. 1.3) Fighting corruption. 2) Providing new jobs. Evaluation indicators for this level are: average salary dynamics; Salary payment arrears; tax payment arrears; quality of products (% of defective products in total output); share of the costs of corruption in the total costs of the company; completeness of compliance with the obligations that are mentioned in the employment contract. (Incidence ratio in %) The average level of social responsibility involves execution of following steps: 3) Appointing person or unit that will be responsible for CSR. 4) Documentation development. 4.1) Non-financial report of the company. 4.2) Standards of social and ethical quality management using international standards such as SA 8000 , ISO 26000. 5) Implementation of social programs with internal orientation; Valuation of this level of CSR can be done with following factors: аvailability of the person or unit that are responsible for CSR. Availability of appropriate documentation. Costs of social programs with internal orientation (staff’s health and maintaining a healthy lifestyle, family support and social benefits for employees, housing assistance, costs of training and working with employees, etc.) At the highest level of CSR, implementation of following stages are proposed: 6) Developing CSR strategy. 7) Developing and implementation of plans and programs with external orientation, which involves: 7.1) Charity, patronage and sponsorship. 7.2) Environmental protection and preservation of resources. 7.3) Conscientious business practice in relation to business partners. Evaluation of higher level of CSR can be done by following parameters : availability of documented strategy for CSR ; level of implementation of plans and programs with external CSR orientation ; Costs of social programs with external orientation; Costs of resolution of social that are not established by law. Unfortunately, most Ukrainian companies are on the lower level and on the first stage of normative standards set by the legislation of the country in which they operate. Tightening the requirements of the law often determines the reluctance of companies to think of their own social responsibility. Making charitable activities, the implementation of social programs also takes place. Thus, in the Ukraine forum works well. However, the implementation of measures by enterprises was more spontaneous, occurs once and not systematically. Information presented higher levels of social responsibility of a particular company can benefit from social report , which, unfortunately for domestic enterprises is not an official form reporting.