Formation of a new approach to assessing the effectiveness of corporate social responsibility of the regional cluster

摘要

This article is devoted to the discussion of the essence of the corporate social responsibility of the cluster, and to determination of the place of corporate social responsibility in the development of a regional cluster. Nowadays, the growing popularity of corporate social responsibility of the cluster is noticed in all countries with a developed economy and social sphere. This popularity is contributing to the transition of Russian business to a new format of its management, relying on the social aspects of the society development. However, there are certain barriers and difficulties that prevent the corporate social responsibility of the cluster from successful development and achievement of high socio-economic results. Practice shows that only some large enterprises quite effectively implement the standards of corporate social responsibility. Increased attention to the problem of social responsibility of the cluster is determined by the tasks that arise in this area due to the transfer of innovations and new technologies, the creation and implementation of which requires the work of highly qualified specialists. In order to improve economic and financial indicators, marketing development, and innovative development, regional clusters need to prepare and implement principles and a system of corporate social responsibility. The main approaches to assessing the corporate social responsibility of the cluster were analyzed in the study. The ambiguity of approaches to assessing the corporate social responsibility of the cluster causes numerous disputes. The study shows that most of the methods for assessing corporate social responsibility are based on the analysis of various forms of financial reporting of enterprises. The complexity of using these methods lies in the large amount of reporting forms and the absence of an objective interpretation of the results obtained. The author's approach offers an assessment of effectiveness by a set of indicators that are sensitive to the social and economic interests of stakeholders. The author's approach allows receiving objective results of assessing the effectiveness of corporate social responsibility of the cluster, which can be used both for internal use in the development and management, and for external users.