SOCIAL INVESTMENTS AS A FORM OF REALIZATION OF CORPORATE SOCIAL RESPONSIBILITY
This article is devoted to the complex research of social investments as a part of corporate social responsibility. The social investment is the resource of an enterprise aimed to social programs. Social investments are divided into external and internal once. The article described social investments in three aspects: informational, quantitative and qualified. Their criteria of evaluation of the efficiency from the perspective of every approach was pointed out. It was determined that the more convenient indicator for the evaluation and comparison of social investments is the index of social investments. We can made a conclusion that social investment is used as a mechanism to compensate the possible damage for workers and for society due to the activity of any enterprise, but not for rising of the efficiency of human resources. Corporate responsibility has a forced aspect in Russia.