Received 01.09.2022, Revised 16.11.2022, Accepted 20.12.2022
Socially responsible activities of enterprises are difficult to measure and, as a consequence, to diagnose. The most common method of evaluating socially responsible activities of an enterprise is expert evaluation. The disadvantage of this method is the high level of subjectivity and intuitiveness. The specified problem determined the purpose of the research – to develop an approach to evaluate the results of enterprises’ activities in the aspect of social responsibility, which would allow to involve experts only at the stage of formalising social responsibility norms, and the actual level of fulfilment of these norms should be calculated not by expert means, but on the basis of objective data on the enterprise’s activities. To fulfil the set aim, the work developed an approach to evaluate socially responsible activities of enterprises based on the application of the goal tree method. The paper proposes a procedure for building and quantitative analysis of a goal tree in the aspect of social responsibility, which involves taking into account: 1) expert assessments of social responsibility norms; 2) objective data on compliance with the norms of social responsibility at the analysed enterprise; 3) expert evaluations of the enterprise’s capabilities to comply with these norms; 4) values of parameters of the external environment that affect these capabilities. The procedure for building and quantitative analysis of a goal tree in the aspect of social responsibility is demonstrated on the example of the printing industry. The proposed approach allows: to evaluate social results of the company’s activity; to analyse problems and external limitations in the aspect of social responsibility; to formulate tasks of reducing external limitations on the enterprise’s capability to fulfil the norms of social responsibility. This will contribute to increasing the efficiency of the decisionmaking process for managing results of the enterprise’s socially responsible activities
results; external limitations; tree method; analysis of capabilities
[1] Ruf, B., Muralidhar, K., & Paul, K. (1998). The development of a systematic, aggregate measure of corporate social performance. Journal of Management, 24(1), 119-133. doi: 10.1177/014920639802400101.
[2] Dobrovolskienė, N., Pozniak, A., & Tvaronavičienė, M. (2021). Assessment of the sustainability of a real estate project using multi-criteria decision making. Sustainability, 13(8), 43-52. doi: 10.3390/su13084352.
[3] Engida, T.G., Rao, X., Berentsen, P.B.M., Oude Lansink, A.G.J.M. (2018). Measuring corporate sustainability performance – The case of European food and beverage companies. Journal of Cleaner Production, 195, 734-743. doi: 10.1016/j.jclepro.2018.05.095.
[4] (2009). Measuring corporate social responsibility: A scale development study. Journal of Business Ethics, 85(4), 411-427. doi: 10.1007/s10551-008-9780-6.
[5] Hofaidhllaoui, M., & Chawla, G. (2019). Social performance of the company: An explanation centralized on the social and technological factors. EuroMed Journal of Business, 15(1), 102-126. doi: 10.1108/EMJB-03-2018-0024.
[6] Wilson, S.A. (2022). Measuring the effectiveness of corporate social responsibility initiatives in diamond mining areas of Sierra Leone. Resources Policy, 77, article number 102651. doi: 10.1016/j.resourpol.2022.102651.
[7] Pfajfar, G., Shoham, A., Małecka, A., & Zalaznik, M. (2022). Value of corporate social responsibility for multiple stakeholders and social impact – Relationship marketing perspective. Journal of Business Research, 143, 46-61. doi: 10.1016/j.jbusres.2022.01.051.
[8] Le, H.N.T., Doan, N.P.A., & Jolánc, V. (2019). Measuring corporate social performance. Serbian Journal of Management, 14(1), 193-204. doi: 10.5937/sjm14-18009.
[9] Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265-282. doi: 10.1016/S0361-3682(97)00008-1.
[10] Potrashkova, L. (2021). Modelling of socially responsible activity of an enterprise. (Doctoral thesis, Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine).
[11] Environmental, health, and safety guidelines for printing. (2007). Retrieved from https://www.ifc.org/wps/wcm/connect/db5f5467-a530-417f-97fb-65b76fabc32a/Final%2B-%2BPrinting.pdf?MOD=AJPERES&CVID=nPtiUVp&id=1323152584582.
[12] Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, article number 131154. doi: 10.1016/j.jclepro.2022.131154.
[13] ISO 26000:2010. Guidance on social responsibility. (2010). Retrieved from https://www.iso.org/obp/ui/#iso:std:iso:26000:ed-1:v1:en.
[14] Dragomir, V.D. (2018). How do we measure corporate environmental performance? A critical review. Journal of Cleaner Production, 196, 1124-1157. doi: 10.1016/j.jclepro.2018.06.014.
[15] Paredes-Gazquez, J.D., Rodriguez-Fernandez, J.M., & Cuesta-Gonzalez, M. (2016). Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry. Revista de Contabilidad, 19(1), 142-153. doi: 10.1016/j.rcsar.2015.10.001.
[16] Pérez, A., & del Bosque, I.R. (2013). Measuring CSR image: Three studies to develop and to validate a reliable measurement tool. Journal of Business Ethics, 118(2), 265-286. doi: 10.1007/s10551-012-1588-8.
[17] Adu-Gyamfi, M., He, Z., Nyame, G., Boahen, S., & Frempong, M.F. (2021). Effects of internal CSR activities on social performance: The employee perspective. Sustainability, 13, article number 6235. doi: 10.3390/su13116235.
[18] Morales-Gualdrón, S.T., La Rotta Forero, D.A., Arias Vergara, J.A., Ardila, J.M., & Bañol, C.H. (2020). Corporate social responsibility practices of Colombian companies as perceived by industrial engineering students. Science and Engineering Ethics, 26, 3183-3215. doi: 10.1007/s11948-020-00264-8.
[19] Bahurmoz, A.M. (2020). Measuring corporate social responsibility performance: A comprehensive AHP Based Index. IntechOpen. doi: 10.5772/intechopen.94463.
[20] Shengxin, F., Aimin, W., Isaeva, E., & Rocha, Á. (2020). Measurement of corporate social responsibility of automobile enterprises based on AHP-GRA model. Journal of Intelligent & Fuzzy Systems, 38(6), 6947-6956. doi: 10.3233/JIFS-179773.