Samira Piletska, Doctor of Economic Sciences, Professor, Professor of the Department of Air Transport Economics, Banking and Insurance, National Aviation University, Kyiv, Ukraine

ORCID ID: 0000-0002-3638-3002
e-mail: 0508486185@ukr.net

Tetyana Koritko, Candidate of Economic Sciences, Associate Professor, Senior Scientific Specialist in the Problems of Business Economics, Institute of Industrial Economics, Kyiv, Ukraine

ORCID ID: 0000-0002-4251-1971
e-mail: taniakorytko@gmail.com

Assessment of Corporate Social Responsibility of the Enterprise Based on the Process Approach

Abstract. Introduction. The article is devoted to the assessment of corporate social performance. The social awareness today is becoming a business philosophy and the main thought for the effective functioning of enterprises in the future.

Purpose. The purpose of the article is the further development of methods for assessing the corporate social responsibility of an enterprise based on the in-depth development of its theoretical and practical aspects, which will allow for the formation of a complex of justified management decisions in the direction of ensuring the appropriate level of financial security under a certain strategy and serves as a tool for improving the quality of accepted strategic development alternatives based on non-random selection of the most significant management measures that are adequate to the current situation and taking into account forecast conditions in the future.

Results. It is appreciated that many enterprises declare themselves to be socially responsible, but in reality poorly implement the principles of corporate social responsibility in their activities. There is a need not only to moderate the level of socialization of enterprises, but also to give stakeholders the opportunity to carry out such calculations independently, in accordance with public information. m there is a need for assessment methods, and at all stages: when planning and organizing specific programs with corporate social reliability, matching the pouches of this robot. Assessing corporate social performance will require a wide range of socio-economic aspects, the interests and focus of which identification factors change frequently one to one. The growing social activity of enterprises and the diversity of approaches to assessment require a clear methodical approach.

The authors propose a methodical approach to the integral assessment of the corporate social performance of an enterprise, an algorithm for the selection of tools, which includes a hierarchical system of indicators for the assessment index in the corporate social sector.

The authors developed a methodical approach and a hierarchical system of indicators for assessing the index of corporate social performance of an enterprise to help achieve the most important task of all to lazy parties, including the enterprise itself.

Conclusions. Corporate social awareness may be enabled and integrated into all business processes of the enterprise relevant to the task at hand. The initial approach to assessing the corporate social performance of an enterprise is based on business and social investments.

Keywords: system; indicators; corporate social compliance; assessment; hierarchical system.

Keywords: cash flow; cash; financial management; methodological techniques; financial analysis; ratio analysis.References:

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