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BUSINESS INFORM №3-2015

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45

Section: Management and Marketing
UDC 334.722.8
Filippova S. V., Sukhoterina M. I.
Comparison of Methodologies for Evaluating the Effectiveness of the System of Corporate Social Responsibility of Machine-Building Enterprise (p. 284 - 287)

The article examines theoretical approaches to the evaluation of effectiveness of corporate social responsibility (CSR) of machine-building enterprise. The indicators to be taken into account while determining the effectiveness social responsibility of machine-building enterprise have been proposed. It has been displayed that the indicators, which influence the functioning of the CSR system of machine-building enterprise, can be divided into two types: qualitative – evaluated only when present or absent, quantitative – respectively those, which allow a quantitative measurement. Indicators for evaluating the internal social responsibility of machine-building enterprise have been proposed, on the basis of which can be evaluated the effectiveness of the internal CSR of machine-building enterprise; a methodology, based on the definition of the integral indicator, which includes both quantitative and qualitative estimates, has been developed.
Keywords: corporate social responsibility, indicators of effectiveness, evaluation methodology
Tabl.: 1. Formulae: 1. Bibl.: 12.

Filippova Svetlana V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting, Analysis and Audit, Odesa National Polytechnic University (1 Shevchenka Ave., Odesa, 65044, Ukraine)
Email: [email protected]
Sukhoterina Mariia I. – Senior Lecturer, Odesa National Polytechnic University (1 Shevchenka Ave., Odesa, 65044, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Filippova, Svetlana V., and Sukhoterina, Mariia I. (2015) “Comparison of Methodologies for Evaluating the Effectiveness of the System of Corporate Social Responsibility of Machine-Building Enterprise.” Business Inform 3:284–287.


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