science-review.ru
Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503
ISSN 2500-3410
ПИ №ФС77-57503
ANALYSIS AND DEVELOPMENT OF TECHNIQUES OF EFFECTIVENESS EVALUATION OF CORPORATE SOCIAL RESPONSIBILITY BUSINESS MINING AND METALLURGICAL COMPLEX
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The analysis of existing methodologies for assessing the effectiveness of corporate social responsibility (CSR) enterprises. Three groups of valuation techniques, depending on the criteria used. Shown that the most preferred methods, taking into account the influence of both quantitative and qualitative performance metrics CSR system. Related to the specifics of the mining and metallurgical complex model is developed for evaluating the performance of CSR using the integral index, including quantitative and qualitative evaluation criteria. Qualitative, i.e. do not have a quantitative measurement parameters related the presence of the documentary base of the CSR and the presence of the staff structure of the enterprise units responsible for social work. Criteria quantify the effectiveness of CSR application object divided into two groups: the staff of the enterprise and the local community. For each parameter that has a quantitative measurement, correction factors are introduced, taking into account the degree of influence of each parameter on the effectiveness of CSR. The magnitude of these coefficients vary depending on the specifics of a particular company, which makes the model more universal.