Assessment of the development level of corporate social responsibility of a company

Introduction. It has been analyzed the existing methodologies for the assessment of corporate social responsibility (CSR) efficiency. Materials and methods. For the current studies of the level of the enterprise's CSR development were used qualitative and quantitative methods of study for Ukrainian food processing enterprises. The CSR must be assessed by directions. Each of these levels has its own system of quantitative and qualitative indices and different methods, which may be used. Results and discussion. The paper proposes the improved methodology for the determination of the CSR efficiency integral index, which is calculated by using the system of qualitative and quantitative parameters of the CSR assessment, which unlike the existing ones, take into account the indices of the internal and external CSR form. The quantitative parameters of the internal CSR include such groups as the satisfaction of owners' interests through the company's profitability (the coefficient of changing the assets profitability), the satisfaction of personnel's interests (the coefficient of changing the employees' average monthly salary), the social investments on internal programmes (the coefficient of changing the expenses on internal social programmes), personnel development (the coefficient of changing a part of employees who completed re-training courses or advanced training), etc. The quantitative parameters of the external CSR include such groups as the social investments in outdoor environment (the coefficient of changing the expenses on external social programmes), the social investments on ecological programmes (the coefficient of changing the expenses on ecological programmes). The value of the coefficient of qualitative parameters is calculated according to the enterprise's CSR development level at the moment of the research. Conclusion. The value of the integral index allows determining the level of the enterprise's CSR development and work out the system of measures for the development of the company's social activities.