Internal Social Responsibility: An Assessment Based on Official Reporting Data

• Authors: Oksana Zybareva , Olena Popadiuk , Oksana Yaskal , Ihor Yaskal

Abstracts

EN

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.

Keywords

EN

Corporate Social Responsibility (CSR); internal social responsibility; CSR metrics; financial statement; food industry enterprises

• Publisher: University of Warsaw - Centre for European Regional and Local Studies (EUROREG) and Regional Studies Association - Polish Section
• Journal: Studia Regionalne i Lokalne
• Year: 2023
• Issue: Special Issue
• Pages: 68-88

Dates

published

2023

Contributors

author

Oksana Zybareva

• Yuriy Fedkovych Chernivtsi National University, Department of Business and Human Resource Management; Chernivtsi, Ukraine

• https://orcid.org/0000000230696462

author

Olena Popadiuk

• https://orcid.org/0000000267978404

author

Oksana Yaskal

• Yuriy Fedkovych Chernivtsi National University, Department of Business and Human Resource Management; Chernivtsi, Ukraine

• https://orcid.org/0000000179450300

author

Ihor Yaskal

• https://orcid.org/0000000203397168

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Identifiers

DOI

10.7366/15094995s2305

Biblioteka Nauki

2216731