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Economic Analysis: Theory and Practice
 

Evaluation of the corporate social responsibility of Russian companies on the basis of comprehensive analysis of non-financial reporting

Vol. 13, Iss. 8, FEBRUARY 2014

Available online: 9 February 2014

Subject Heading: METHODS OF ANALYSIS

JEL Classification: 

Endovitskii D.A. Doctor of Economic Sciences, Professor, Rector,
the Voronezh State University

https://orcid.org/eda@econ.vsu.ru

Nikitina L.M. Doctor of Economic Sciences, Professor of the Department of Economics and Organizations Management, the Voronezh State University
lanikitina@yandex.ru

Borzakov D.V. Graduate Student of the Department of Economics and Organizations Management the Voronezh State University
dimbasss90@mail.ru

The article considers the research results of evaluation of the corporate social responsibility of Russian companies on the basis of public information. The article reads of the disclosure level and specific character of nonfinancial reports. It also identifies the key issues, which make difficulties for a proper evaluation, and the trends of the corporate-social-responsibility practical development.

Keywords: corporate social responsibility, social reporting, methods of evaluation, rating

References:

  1. Library of non-financial reporting RSPP [Biblioteka nefinansovoi otchetnosti RSPP], Rossiiskii soiuz promyshlennikov i predprinimatelei – Russian Union of Industrialists and Entrepreneurs, Available at: Link.
  2. For the first time assessed the level of transparency of Russia's largest companies [Vpervye otsenen uroven' prozrachnosti krupneishikh kompanii Rossii], CSR Review, Available at: Link.
  3. All-Russian competition “Russian organization of high social efficiency” [Vserossiiskii konkurs “Rossiiskaia organizatsiia vysokoi sotsial'noi effektivnosti”], Ministry of labour and social protection of the Russian Federation, Available at: Link.
  4. Krichevskii N.A., Goncharov S.F. Corpo-rate social responsibility [Korporativnaia sotsial'naia otvetstvennost'], Moscow: Dashkov i K, 2007, pp. 130–147.
  5. Kutepova E. Sustainability reports [Otchetnost' v oblasti ustoichivogo razvitiia] V fokuse: korporativnoe upravlenie i ustoichivoe razvitie – In focus: corporate governance and sustainable development, 2012, no. 2. pp. 3–5.
  6. Technique of carrying out of Competition “Best Russian enterprises. Dynamics, effectiveness, responsibility 2011” [Metodika provedeniia konkursa “Luchshie rossiiskie predpriiatiia. Dinamika, ef-fektivnost', otvetstvennost' – 2011”], Russian Union of Industrialists and Entrepreneurs, Available at: Link.
  7. Nikitina L.M. Corporate social responsibility of the Voronezh enterprises in a context of worldwide and Russian trends of its development [Korporativnaia sotsial'naia otvetstvennost' voronezhskikh predpriiatii v kontekste obshchemirovykh i rossiiskikh tendentsii ee razvitiia], Natsional'nye interesy: prioritety i bezopasnost' – National interests: priorities and security, 2009, no. 23, pp. 50–60.
  8. Nikitina L.M. System of corporate social responsibility in Russia: the content, factors of development, the mechanism of control [Sistema korporativnoi sotsial'noi otvetstvennosti v Rossii: soderzhanie, faktory razvitiia, mekhanizm upravleniia]: monograph. Voronezh: Voronezh state pedagogical University, 2011, pp. 270–296.
  9. Nikitina L.M., Treshchevskii Iu.I. Control in the system of corporate social responsibility management [Kontrol' v sisteme upravleniia korporativnoi sotsial'noi otvetstvennost'iu] Region: sistemy, ekonomika, upravlenie – Region: system, economy, management, 2011. no. 4, pp. 72–78.
  10. Increase of information openness in business through the development of corporate non-financial reporting. Analytical review of corporate non-financial reports [Povyshenie infor-matsionnoi otkrytosti biznesa cherez razvitie korporativnoi nefinansovoi otchetnosti: analiti-cheskii obzor korporativnykh nefinansovykh otchetov], ed. A.N. Shokhin. Moscow: RSPP, 2012.
  11. Treshchevskii Iu.I., Nikitina L.M. Management report in the system of control of corporate social responsibility [Upravlencheskaia otchetnost' v sisteme kontrolia kor-porativnoi sotsial'noi otvetstvennosti], Sovremennaia ekonomika: problemy i resheniia – Modern economy: challenges and solutions, 2011, no. 8, pp. 51–64.
  12. Index of trans-parency and accountability of companies [²ndeks prozorost³ ta p³dzv³tnost³ kompan³i] Tsentr “Rozvitok KSV” – CSR Development Center, Available at: Link.

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