Evaluating the Level of Socially Responsible Activities of Transport Enterprises
Journal Title: Бізнес Інформ - Year 2015, Vol 10, Issue 0
Abstract
Evaluation of socially responsible activities (SRA) of transport enterprises is a topical and important task. Socially responsible activity of enterprise is the process of implementation of a complex of actions, aimed at provision of development of a corporate team, territory, society in the social, economic and environmental spheres, directly related to the main activity of enterprise, going beyond the minimum defined by legislation and carried out in accordance with the moral and ethical beliefs. To justify decisions regarding cooperation with enterprises, the concerned parties make use of economic tools for comparing the level of their socially responsible activities. The article substantiates both the system of single parameters and methodical provisions for integrated evaluation of the level of socially responsible activities of transport enterprises, carried out by the groups of stakeholders, because the list of parameters that are important for each of them is different. Evaluation of the level of social responsibility involves the formation of a system of integrated indicators. Today, the practical implementation of existing methodical approaches to evaluation of the level of SRA is held back by the lack of uniform and binding form of non-financial reporting, list of indicators of which would take into account the specifics of enterprises from different sectors of economy.
Authors and Affiliations
Olena Babyna, Yurii Bairaktar
Keywords
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