Methodological approach to assessing corporate social responsibility in the context of business innovation

Abstract

The article is devoted to developing a methodological approach to assessing the social responsibility of an enterprise in the context of business innovation. It is noted that corporate social responsibility (CSR) is a dynamic process of innovation that transforms social needs into new business opportunities. CSR can be considered a set of states that reflect the constant renewal and improvement of an enterprise’s social practices. In the context of innovative business, social responsibility acts as a strategic direction of development that allows an enterprise to achieve economic goals and solve urgent social problems that contribute to creating a sustainable competitive advantage through satisfying social needs. It is proved that CSR acts as an evolutionary characteristic of a business entity that requires systematic monitoring to determine the adequacy of its manifestations and is integrated into the system of indicators of sustainable development of enterprises, covering economic, environmental, and social aspects of the functioning of the enterprise, and is reflected in the results of regular dialogue with external stakeholders. As an integral part of strategic management, SVP is subject to constant updating and adaptation to changes in the external environment, and the procedure for determining its level is proposed to be carried out according to the appropriate algorithm, which allows making final decisions on a set of measures to increase the level of SVP. An object-subject approach to the mechanism for forming information support for social responsibility of transport enterprises in the context of business innovation is substantiated, which allows considering this approach as the interaction of various elements of the system, determining the main subjects and their functions, identifying objects of information support, determining mechanisms for interaction between subjects and objects, ensuring effective communication between all stakeholders on issues of social responsibility and using the information obtained to make informed decisions on the further development of social responsibility of enterprises. Conclusions. The proposed methodological approach to assessing the social responsibility of enterprises is an integral part of modern business (especially in the context of its innovativeness), as it allows for an objective assessment of the social responsibility of enterprises regardless of their size, creates a basis for comparison, which helps enterprises identify their strengths and weaknesses in the social sphere, develop effective strategies for ensuring a high level of competitiveness, which contributes to the sustainable development of enterprises. Keywords: enterprise, social responsibility, stakeholders, approach, business innovativeness.