METHODOLOGICAL APPROACHES TO ASSESSING CORPORATE SOCIAL RESPONSIBILITY OF ENTERPRISES IN UKRAINE

Abstract

In recent years, the concept of corporate social responsibility (CSR) has become one of the major problems in the management and the subject of scientific debate. All this is accompanied by many uncertainties that affect the business activity and do not fully disclose stakeholders. The increased awareness and attention of the public, the media, scientific and regulatory bodies, the importance of CSR practices business is very relevant issue. It can be noted that, despite the serious interest of scientists and practitioners to the subject, issues related to the classification of approaches and methodologies for assessing CSR; methods of complex evaluation and peer review and self-assessment CSR poorly spent. The article is definition of corporate social responsibility and research approaches and methods for assessing CSR modern enterprises of Ukraine. The analysis methods for the study of CSR showed that often the method used in the study of CSR is the method of analysis of content (100 percent of the analyzed studies), and less than half of the analyzed research using other methods in addition to the analysis of content, such as correlation and regression analysis (respectively 24 and 28 percent). In the context of the research analyzed existing methods for evaluating corporate social responsibility and developed recommendations to adapt them to domestic enterprises.