Journal section "Young researchers"

Corporate Social Responsibility: Assessment Methods and the Regional Dimension

Kopytova E.D.

Volume 10, Issue 1, 2017

Kopytova E.D. Corporate Social Responsibility: Assessment Methods and the Regional Dimension. Economic and Social Changes: Facts, Trends, Forecast, 2017, vol. 10, no. 1, pp. 254-271. DOI: 10.15838/esc.2017.1.49.14

DOI: 10.15838/esc.2017.1.49.14

Abstract   |   Authors   |   References
In order to implement all the delegated powers amid lack of economic and financial opportunities, it is necessary for the authorities to search for additional sources of development. One of the key economic actors is represented by business structures which possess a significant amount of financial, investment, labor and other resources. In this regard, it is relevant to develop mutually beneficial cooperation of authorities and business entities. An efficient form of such cooperation, as evidenced by world experience, is social responsibility. However, this practice is not widespread in Russia; Russian research do not pay enough attention to specific tools contributing to enhancing the role of businesses in addressing social and economic issues of territories. The present paper identifies current approaches to the understanding of social responsibility of business and presents the author’s interpretation of this economic category. Based on the developed methodological tools, the author makes an appraisal of social responsibility of major chemical enterprises of the Northwestern Federal district. The survey of enterprise managers of Vologda and the Vologda Oblast conducted by ISEDT RAS with the author’s direct participation has helped reveal the problems of formation of social responsibility and its development prospects. As a result, the author proposed a set of recommendations for the authorities aimed at eliminating negative factors hindering the process under study. The study uses the system approach, structural-functional analysis, the expert evaluation method, the grouping method, methods of comparison and generalization; various tabular and graphical techniques for data visualization have also ben used. The information base of the research consists of annual reports of business entities (FosAgro JSC and Akron JSC), compiled by both international (consolidated financial statements) and Russian accounting standards, as well as data of the Federal State Statistics Service, Federal Tax Service of Russia and the results of surveys of managers of business entities. The research materials may be used in science and education. They are of practical interest for the authorities and administration which are trying to improve economic policy aimed at enhancing the contribution of economic entities to regional development


regional development, corporate social responsibility, authorities, interaction, appraisal

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