Analysis of methods for evaluating the efficiency of corporate social responsibility of enterprises

In the study special techniques of the assessment of corporate social respon-sibility (CSR) of the enterprises of the authors G.L. Tulchinsky, D.V. Bobrov, A.P. Zhoydik, N.A. Krichevsky and S.F. Goncharov are considered. The anal-ysis is carried out by comparison of techniques, identification their strong and weak points. During the analysis the main problems of using the techniques are allocated: the existence of incomplete information in open sources, the use of difficult indicators, difficulties in obtaining information from the enterprises and so forth. The main objective of such analysis is to create understanding of what techniques suit any concrete company, and opportunity to make combined method of the assessment of the efficiency of corporate social responsibility of enterprise under each special case more. For broader coverage of parameters the assessment of the results of activity of the companies in the sphere of CSR is offered to be carried out in three di-rections: the assessment of reproduction potential, the assessment of influ-ence on business environment, the assessment of protection and safety of the environment. The combination of indicators in each direction will depend on the tasks facing the subject of estimation, branch accessory of the company and its size, the level of development of CSR, the way of receiving and data processing, the direction of using the obtained data and so forth. The results of the assessment can be used both by internal experts of the company, and external auditors during carrying out social audit, the assessment of com-pliance of social and ecological activity of the company to standards in the field of CSR and sustainable development.