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УДК [338.24:005.35]477

DOI: https://doi.org/10.36887/2415-8453-2025-3-11

Hrachova Yana,
Graduate of the Third (Educational and Scientific) Degree of Higher Education in the Specialty
051 Economics,
Simon Kuznets Kharkiv National Economic University,
https://orcid.org/0009-0009-9212-0619

JEL classification: M14, D63, O35, Q01

The article highlights the significance of social responsibility in society, particularly in the context of national economic transformation, globalisation processes, and growing demands for transparency in organisational activities. Social responsibility is considered a crucial factor in sustainable development, competitiveness, and the establishment of a positive reputation for business entities. The assessment of social responsibility today is interdisciplinary in nature, based on a combination of qualitative and quantitative indicators. The purpose of the assessment is not only to measure the actual level of social responsibility, but also to ensure transparency, comparability, and accountability of organizations to stakeholders. Using methods of comparison, analysis and grouping, we found that approaches to assessing social responsibility can be conditionally divided into three groups: normative-oriented (orientation on standards, codes, ethical principles), indicator-metric (systems of indicators and KPIs that allow quantitative measurement of social responsibility) and integrated/rating (combination of financial, social and environmental parameters in a comprehensive assessment). The article analyzes various methods of assessing social responsibility in detail, examining their essence, advantages, and disadvantages, as well as the scope and features of their application. In the process, it was found that an effective system of assessing social responsibility in modern Ukrainian conditions can be based on a combination of these approaches, adapted to national realities and the needs of different types of organizations. The work presents the author’s vision of a multi-level system of assessing social responsibility, which is more comprehensive and informative. Assessing social responsibility according to this system will enable determining the level of compliance of an organization’s activities with the principles of sustainable development and ethical behavior in relation to stakeholders. The application of this system is of practical importance, as it will enable the performance of several actions aimed at fostering closer interaction with stakeholders, achieving greater openness, and ensuring better conditions for the further development of organizations and society. The prospects for scientific research are to deepen the scientific and methodological base, expand practical tools, and increase the role of social responsibility as a factor in the innovative and sustainable development of Ukraine.

Keywords: evaluation system, social responsibility, methods, approaches, concepts, standards, rating systems, indices.

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The article was received 01.08.2025

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Hrachova Yana. 01.08.2025 . Formation of a system for assessing social responsibility in modern socio-economic conditions. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #3. 66-72pp. https://doi.org/10.36887/2415-8453-2025-3-11

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Hrachova Yana. "Formation of a system for assessing social responsibility in modern socio-economic conditions". The journal "Ukrainian Journal of Applied Economics and Technology". 01.08.2025 . https://doi.org/10.36887/2415-8453-2025-3-11

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