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{"id":22533,"date":"2026-07-29T15:29:10","date_gmt":"2026-07-29T12:29:10","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=22533"},"modified":"2026-08-03T23:03:55","modified_gmt":"2026-08-03T20:03:55","slug":"methodological-toolkit-for-diagnostics-and","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/methodological-toolkit-for-diagnostics-and\/","title":{"rendered":"Prokapovych O. O. Methodological Toolkit for diagnostics and Monitoring of the Corporate Social Responsibility System in Agricultural Enterprises"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> Q13; M14; Q56.<\/em><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V57(2026)-26<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Prokapovych O.\u00a0O., <\/strong>Postgraduate Student, National Scientific Center \u201cInstitute of Agrarian Economics\u201d, Kyiv, Ukraine<\/p>\n

ORCID:<\/strong> 0009-0001-1665-0599<\/span><\/a>
\ne-mail: <\/strong>alexander.prokapovich.dev@gmail.com<\/span><\/a><\/p>\n

Methodological Toolkit for diagnostics and Monitoring of the Corporate Social Responsibility System in Agricultural Enterprises<\/strong><\/p>\n

Introduction. <\/em><\/strong>Ukrainian agribusiness is being pulled in two directions at once. On the one hand, there is growing demand for transparent and measurable corporate social responsibility (CSR), driven by integration with the European economic space and the impending challenge of post-war rural recovery. On the other hand, there is entrenched fragmentation in how CSR is assessed in practice. Agricultural enterprises directly impact the employment, social infrastructure and ecological balance of rural areas, yet their CSR is often assessed without a coherent methodological framework.\u00a0 <\/em><\/p>\n

Purpose. <\/em><\/strong>The article aims to systematise the methodological toolkit for diagnosing and monitoring CSR in agricultural enterprises, and to justify an integrated approach combining analytical diagnostics with continuous feedback mechanisms. <\/em><\/p>\n

Results. <\/em><\/strong>Eight diagnostic methods have been systematised: SWOT analysis, benchmarking, stakeholder assessment, social audit, ESG evaluation, content analysis of non-financial reporting, PESTEL analysis and the CSR Maturity Model. The article specifies the purpose, advantages, limitations and applicability in agribusiness of each method, as well as the type of output it generates. A comparative matrix is presented to help managers select the most appropriate method for specific analytical tasks. The monitoring and feedback toolkit is organised into ten functional groups: quantitative indicators (KPIs and ESG metrics); qualitative mechanisms (surveys, stakeholder consultations and community communications); digital monitoring dashboards; and the continuous improvement cycle. The argument is that diagnostic and monitoring instruments are complementary, not alternative, layers \u2013 they reinforce each other when applied jointly.\u00a0 <\/em><\/p>\n

Conclusions. <\/em><\/strong>The integrated methodological toolkit proposed in this article transforms CSR from a set of isolated initiatives into a systemic management practice that is consistent with international sustainability standards. For Ukrainian agribusinesses, this is not just methodological housekeeping \u2013 it is a prerequisite for accessing European markets and ESG-oriented capital. Further research should focus on developing sectoral benchmarks and digital monitoring platforms calibrated to the Ukrainian agricultural context.<\/em><\/p>\n

Keywords: <\/em><\/strong>corporate social responsibility; agribusiness; diagnostics; monitoring; SWOT analysis; benchmarking; ESG evaluation; sustainable development.<\/em><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34<\/em>(4), 39\u201348. https:\/\/doi.org\/10.1016\/0007-6813(91)90005-G.<\/li>\n
  2. Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business<\/em>. Capstone Publishing.<\/li>\n
  3. Freeman, R. E. (1984). Strategic management: A stakeholder approach<\/em>.<\/li>\n
  4. Zadek, S. (2004). The path to corporate responsibility. Harvard Business Review, 82<\/em>(12), 125\u2013132.<\/li>\n
  5. Weihrich, H. (1982). The TOWS matrix: A tool for situational analysis. Long Range Planning, 15<\/em>(2), 54\u201366. https:\/\/doi.org\/10.1016\/0024-6301(82)90120-0.<\/li>\n
  6. Camp, R. C. (1989). Benchmarking: The search for industry best practices that lead to superior performance<\/em>. ASQC Quality Press.<\/li>\n
  7. Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15<\/em>(1), 1\u201313. https:\/\/doi.org\/10.1002\/csr.132.<\/li>\n
  8. Waddock, S. A., & Graves, S. B. (1997). The corporate social performance\u2013financial performance link. Strategic Management Journal, 18<\/em>(4), 303\u2013319. https:\/\/doi.org\/10.1002\/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G<\/li>\n
  9. Heyder, M., Theuvsen, L., & Jensen, K. (2012). Determinants and effects of corporate social responsibility in German agribusiness: A PLS model. Agribusiness, 28<\/em>(4), 400\u2013420. https:\/\/doi.org\/10.1002\/agr.21305.<\/li>\n
  10. Luhmann, H., Theuvsen, L., & Schaper, C. (2016). Corporate social responsibility in agribusiness: Literature review and future research directions. Journal of Agricultural and Environmental Ethics, 29<\/em>(4), 673\u2013696. https:\/\/doi.org\/10.1007\/s10806-016-9622-y.<\/li>\n
  11. Global Reporting Initiative. (2021). Consolidated set of GRI Sustainability Reporting Standards 2021<\/em>. Global Sustainability Standards Board. https:\/\/www.globalreporting.org\/standards\/.<\/li>\n
  12. United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development<\/em>. United Nations.<\/li>\n
  13. Hrishnova, O. A. (2010). Sotsialna vidpovidalnist biznesu: sutnist, znachennia, stratehichni napriamy rozvytku v Ukraini [Social responsibility of business: Essence, meaning and strategic directions of development in Ukraine]. Ukraina: aspekty pratsi<\/em>, (7), 3\u20138.<\/li>\n
  14. Zhyhlei, I. V. (2010). Bukhhalterskyi oblik sotsialnoi vidpovidalnosti subiektiv hospodariuvannia<\/em> [Accounting of social responsibility of business entities].<\/li>\n
  15. Sirenko, N., Baryshevska, I., Poltorak, A., & Shyshpanova, N. (2019). State and tendencies of intergovernmental regulation in Ukraine in conditions of fiscal decentralization. Financial and Credit Activity: Problems of Theory and Practice, 4<\/em>(31), 157\u2013168. https:\/\/doi.org\/10.18371\/fcaptp.v2i25.136489<\/a><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: 05 June 2026<\/strong><\/p>\n

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    Prokapovych O. O. (2026). Methodological Toolkit for diagnostics and Monitoring of the Corporate Social Responsibility System in Agricultural Enterprises. Modern Economics, 57(2026), 187-193. DOI: https:\/\/doi.org\/10.31521\/modecon.V57(2026)-26.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: Q13; M14; Q56. DOI: https:\/\/doi.org\/10.31521\/modecon.V57(2026)-26 [\/vc_column_text][vc_column_text]Prokapovych O.\u00a0O., Postgraduate Student, National Scientific Center \u201cInstitute of Agrarian Economics\u201d, Kyiv, Ukraine ORCID: 0009-0001-1665-0599 e-mail: alexander.prokapovich.dev@gmail.com Methodological Toolkit for diagnostics and Monitoring of the Corporate Social Responsibility System in Agricultural Enterprises Introduction. Ukrainian agribusiness is being pulled in two directions at once. On the one hand,
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[259],"class_list":["post-22533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-57-2026-articles","tag-57-2026"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/22533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=22533"}],"version-history":[{"count":3,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/22533\/revisions"}],"predecessor-version":[{"id":22715,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/22533\/revisions\/22715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=22533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=22533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=22533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}