Lviv Polytechnic National University
Lviv Politechnic National University
Lviv Polytechnic National University

The features of evaluation of corporate social responsibility at the enterprise are considered, on the basis of which the effectiveness of forming a corporate social report is based. Continuous interaction of the company with society implies the search for new methods of their interconnection. One of such methods will be the formation of corporate-social report of the enterprise. Adherence to a unified corporate social reporting structure will contribute to the effectiveness of such evaluation. It is advisable to highlight the main characteristics that should be noted in corporate social reports. The selected characteristics are recommended for Ukrainian enterprises for use in practical activities in the preparation of corporate social reports. It is important to focus on the characteristics used by foreign enterprises and study the feasibility of applying them to domestic enterprises, since they are based on the solution of environmental problems. The most common examples of corporate social reporting are Gust (Sustainability Reporting Guidelines), ISO 26000 (AA1000 stakeholder engagement Standard) and Form-10-k standards. They are based on the evaluation of economic, social and environmental performance of the enterprise. Comparing the performance of domestic enterprises with the parameters of the above standards will give an idea of the quality of work performed or services provided. In addition, there will be a need to imitate foreign companies in covering and evaluating certain parameters.

Another method of assessing corporate social responsibility in an enterprise is to use the management apparatus with the help of management functions: planning, organizing, motivating, controlling and regulating. Such an evaluation process will entail the division of work into specific steps. Each stage will be subject to control of assigned duties and tasks. Assessment of these aspects during the preparation of the corporate social report and will shape the effectiveness of interaction between the company and society.

1. Burkovska, А.V. and Lunkina, Т.І., (2015). Rozvytok korporatyvnoi socialnoi vidpovidalnosti v Ukraini [Development Corporate Social Responsibility in Ukraine]. Journal of agriculture science of Prychornomorya - № 4. p. 38-43.
2. Berzhanir, A.L., (2015). Korporatyvna socialna vidpovidalnist yak chynnyk pidvychshennya efectyvnosti suchasnogo bizhesu [Corporate social responsibility as a factor in improving the efficiency of modern business]. - Ecomomy and management. № 1-2. p. 43-47.
3. Kovalenko, E.V., (2015). Osoblyvosti rozvytku korporatyvnoi socialnoi vidpovidalnosti v Ukraini [Features of corporate social responsibility development in Ukraine]. Global and national problem of Economic. № 7. p. 151-154.
4. Kolot, A.M., (2013). Korporatyvna socialna vidpovidalnist: evoliutsiya ta rozvytok teoretychnyh pogliadiv [Corporate Social Responsibility: The Evolution and Development of Theoretical Views]. Journal "The theory of Economic". 31 p.
5. Lebedev, I., (2014). Korporatyvna socialna vidpovidalnist: koncepciia I model dlia Ukrainy [Corporate Social Responsibility: Concept and Model for Ukraine]. - Ukraine: aspects of work. - № 5. - p. 13-19.
6. Stalinska. G.O., (2007). Socialna skladova korporatyvnogo upravlinnia: vplyv na efectyvnisc diialnosti TNK [The social component of corporate governance: impact on the effectiveness of TNCs]. Problem of material culture. Economical science. p. 105-109.
7. Tamara Vlastelica, Slavica Cicvaric Kostic, Milan Okanovic, Milos Milosavljevic, (2018). JEEMS How Corporate Social Responsibility Affects Corporate Reputation: Evidence from an Emerging Market. https://doi.org/10.5771/0949-6181-2018-1-10
8. Heather Elms (2006), International Journal of Emerging, Markets, Corporate (and stakeholder) responsibility in Central and Eastern Europe.
9. Olivier Furrer, Carolyn P. Egri, (2010). Management International Review, Attitudes toward Corporate Responsibilities in Western Europe and in Central and East Europe. https://doi.org/10.1007/s11575-010-0034-3
10. Jozica Knez-Riedl (2004). From the environmental responsibility of Slovenian Smes to their corporate social responsibility (CSR).
11. Neda Vitezić (2011). Correlation between social responsibility and efficient performance 424 Zb. rad. Ekon. fak. Rij.