ĮMONIŲ SOCIALINĖS ATSAKOMYBĖS MATAVIMO GALIMYBĖS

Abstract

The aim of the article is to disclose measurement capabilities of corporate social responsibility (CSR). Since several studies have been completed, the results showed that CSR is not always a positive impact on the company's value and that there is a complex of macro and micro factors upon which the effects on the value of CSR, the economy and society, it becomes important to examine the effects on business value of CSR and CSR key supply and demand factors that are directly related to the CSR on firm value. The research of CSR affect on company’s value methodology is based on two approaches: CSR in supply (internal or micro factors) and demand (macro or external factors). The study showed that CSR implementation or effectiveness of its businesses, describe the quantitative (frame rate decline, decline of industrial injuries, staff development, the social costs of staff and community growth) and qualitative (fair substantive law, innovation, high quality production, management systems, etc.) indicators have a positive impact on the value of the company for growth. It can be argued that companies are not exactly aware of the socially responsible business functions or just choose their preferred areas, which applies the principles of CSR. It can be concluded that the company funds, invested in socially responsible business, brings the company dividends, but mostly in the long term.

DOI: http://dx.doi.org/10.5755/j01.em.17.4.3025