Enterprise’s Social Responsibility Assessment: Criteria and Indicators
2014
Tarasova, T.F. (Belgorod University of Cooperation Economics and Law) | Zhosan, V.Ya. (Kherson National Technical University) | Bashkatova, V.Ya. (Belgorod University of Cooperation Economics and Law)
The article notes that social aspect of different enterprises’ performance, including food industry, is subject to close attention on the part of both the world community and virtually all states. Taking on social responsibility allows the organization to strengthen links with various elements of the environment and either directly or indirectly affect the public institutions; promptly adjust to changes in public opinion. The proposed in the article method of determining the complex index of enterprises’ social responsibility assessment is based on the definition of common indicators of economic, environmental, social, labor and legal components. Resting upon the theory of logic, the relationship between the obtained figures can be of two types: “and” and “or”. On the basis of the developed technique the authors calculated the aggregated and complex indicators of enterprises’ social responsibility assessment on the basis of overall indices of economic, environmental, social, labor and legal components. It was found out that the higher these figures are the higher is the level of enterprises’ social responsibility. It was determined that this estimation can be applied when local government is making a decision on fund allocation, budget subsidies for enterprises, provision of certain benefits for tax payment.
Show more [+] Less [-]Bibliographic information
This bibliographic record has been provided by Belgorod University of Cooperation