Methods of analysis and evaluation of corporate social responsibility
The article deals with the evaluation and analysis of corporate social responsibility results. In international practice, widely used indicators of the stock market, which characterize the social responsibility listed on corporations listed, for example: FTSE4Good, DJSI, S & P Global 1200 Fossil Fuel Free Carbon Efficient Index family, etc. Another group of guidelines for the assessment of CSR are standards for social reporting. The Global Reporting Initiative, Reporting Principle AA1000 Standards (AccountAbility AA1000 Principles Standard). The key groups of indicators of corporate social responsibility in the article include the following: costs related to the social responsibility of business, in areas of socially responsible behavior; costs associated with the social responsibility of business, current and capital expenditure; the cost of the enterprise, aimed at the development of internal and external social life; the cost of the enterprise associated with the specific responsibility to stakeholders. Techniques of analysis and evaluation of Ha Anh Tuan, Letaeva T. V, Zhoydik A. P Anfyorov A. M., Nikolaev O. E., Kotljarov D. A. and others.