Izvorni znanstveni članak
The Assessment of Corporate Social Performance Effectiveness: Russian Case
Elena Korchagina
; Peter the Great St.Petersburg Polytechnic University Polytechnicheskaya, St. Petersburg, Russian Federation
Olesya Leshchenko
; New Media Group, Saint-Petersburg Sinopskaya naberegnaya., St. Petersburg, Russian Federation
Sažetak
The research is devoted to a problem of assessment the effectiveness of social investments and Corporate Social Performance (CSP). We offer the original methodological approach to assess the effectiveness of CSP and social investments based on the conducted analysis. Qualitative and quantitative methods were used in the research. In our approach the effectiveness combines: the result (effect) of actions depend on goals that were set, comparison of the result and recourses invested (economy), comparison of goal setting and problems, including social problems, that can be solved (advisability). Moreover the approach considers the importance of both results for the subject and for the object of social investments (for business and for society). We focus on measurement not just social or economic effectiveness but social-economic performance. The methodological approach has been approved in the course of research included more than forty Russian companies. Approbation of the methodological approach proved the correlations between social investments costs and financial and reputation performance indicators. The offered methodological approach allows companies to realize self-assessment of CSP effectiveness, to highlight the priority departments and indicators of social investments, to improve corporate social strategy, to be prepared for Public Ratings / Contests on CSP. In addition, this methodological approach can be used for internal assessment of social investments effectiveness that can improve planning of rational social investments. The presented methodological approach of assessment of CSP effectiveness opens an opportunity to compare the effectiveness of CSP of different companies of a region or industry.
Ključne riječi
corporate social performance; social investments; CSR assessment indicators
Hrčak ID:
187322
URI
Datum izdavanja:
9.10.2017.
Posjeta: 1.104 *