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Archive

Issue:

Special Issue/2023

Oksana Zybareva, Olena Popadiuk, Oksana Yaskal, Ihor Yaskal

Internal Social Responsibility: An Assessment Based on Official Reporting Data

DOI: 10.7366/15094995s2305
Internal Social Responsibility: An Assessment Based on Official Reporting Data

The authors have suggested analytical tools to evaluate levels of internal social responsibility by developing an aggregate set of indicators. The reference indicators values were substantiated on the basis of average industry ones, which provided an opportunity to determine the multiple coefficients. The suggested tools provide the opportunity to define enterprises’ tendency for change in the level of responsibility level by years. This research can have important practical impacts due to its quantitative assessment having been based on published financial statements. The study creates additional opportunities for stakeholders to evaluate current internal corporate social responsibility levels and predict their own development direction.

Internal Social Responsibility: An Assessment Based on Official Reporting Data

The authors have suggested analytical tools to evaluate levels of internal social responsibility by developing an aggregate set of indicators. The reference indicators values were substantiated on the basis of average industry ones, which provided an opportunity to determine the multiple coefficients. The suggested tools provide the opportunity to define enterprises’ tendency for change in the level of responsibility level by years. This research can have important practical impacts due to its quantitative assessment having been based on published financial statements. The study creates additional opportunities for stakeholders to evaluate current internal corporate social responsibility levels and predict their own development direction.

Affiliation:
Oksana Zybareva: Yuriy Fedkovych Chernivtsi National University, Department of Business and Human Resource Management; Kafedralna St. 2, Chernivtsi 58012, Ukraine; ORCID: 0000-0002-3069-6462; o.zybareva@chnu.edu.ua
Olena Popadiuk: Independent researcher; ORCID: 0000-0002-6797-8404; o.popadiuk@chnu.edu.ua
Oksana Yaskal: Yuriy Fedkovych Chernivtsi National University, Department of Business and Human Resource Management; Kafedralna St. 2, Chernivtsi 58012, Ukraine; ORCID: 0000-0001-7945-0300; petrashchak.oksana@gmail.com
Ihor Yaskal: Independent researcher; ORCID: 0000-0002-0339-7168; igoryaskal@gmail.com

Published in
Special Issue/2023