Diagnostics of social responsibility projects of industrial enterprises
DOI:
https://doi.org/10.5281/zenodo.16733295Keywords:
business social responsibility, social responsibility projects, economic diagnostics, economic analysis, return on investment, net present valueAbstract
The article substantiates the relevance of developing and implementing an effective toolkit for diagnosing social responsibility projects at industrial enterprises as a component of strategic corporate development management. Given the transformation of the modern social context and increasing demands for business transparency, social responsibility is acquiring new forms and significance. The purpose of the study is to develop applied approaches to evaluating the effectiveness of social responsibility projects, taking into account their complex impact on both the internal and external environment of the enterprise. The research methodology is based on systemic, functional, and process-based approaches, as well as methods of logical generalization, analysis, synthesis, comparison, and expert evaluation. Special attention is paid to economic approaches for analyzing the efficiency of socially oriented initiatives under conditions of high market competition, growing social expectations, and limited production and financial resources. It is argued that socially responsible initiatives should be considered not only as part of ethical business conduct but also as a strategic tool for enhancing competitiveness and sustainable development of industrial enterprises. The study defines that economic diagnostics of social responsibility projects involves the comprehensive use of financial and non-financial indicators, which make it possible to assess the effectiveness of social investments in terms of return, long-term benefits, and social impact. A list of relevant performance indicators is proposed. It is substantiated that the effective implementation of socially oriented projects ensures the synergy of economic and social outcomes, strengthens public and investor trust in business, and improves the enterprise’s market position. The presented methodological approaches to evaluating such projects may be applied in management practice within the real sector of the economy, especially in the context of socio-economic transformation.
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