METHODOLOGICAL APPROACH TO ASSESSING SOCIAL RESPONSIBILITY IN THE CONTEXT OF DIGITAL TRANSFORMATION AND SUSTAINABLE DEVELOPMENT

Abstract

The article is devoted to the development and justification of a methodological approach to assessing the social responsibility of economic entities in the context of digital transformation and the implementation of sustainable development initiatives. The study uses a methodology of analysis and synthesis to clarify certain concepts and approaches, systematic analysis to determine the relationship between digitalisation and social effectiveness, and a multi-criteria assessment method to form a system of social responsibility parameters. The article analyses the peculiarities of implementing the basic principles of social responsibility in the current conditions of rapid digitalisation of the economy. It has been established that modern assessment methods do not sufficiently take into account the existing digital risks and opportunities. The paper proposes a methodological approach based on an integrated approach and includes certain blocks of indicators – economic-digital, environmental and socially inclusive. Some attention is paid to the use of Big Data technology for monitoring social initiative processes. It is summarised that digital transformation is both an object of assessment and a tool for ensuring the transparency and accountability of business to citizens and society. The scientific novelty lies in the formation of a new approach to social responsibility analysis, which integrates digital maturity indicators with sustainable development goals (or ESG factors). This allows regional formations and enterprises to adapt their strategies to the requirements of digital transformation, ensuring a balance between the progressiveness of digital transformation and the fulfilment of social tasks. The implementation of the proposed approach can contribute to the creation of a transparent environment for interaction between authorities, business structures and citizens. The proposals presented may be useful in the formation of digital projects and strategies for the implementation of corporate social responsibility in the context of sustainable development.