ОЦІНЮВАННЯ РІВНЯ ІМПЛЕМЕНТАЦІЇ КОНЦЕПЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ В БАНКАХ
EVALUATION OF THE BANKS CORPORATE SOCIAL RESPONSIBILITY CONCEPT IMPLEMENTATION LEVEL

Summary/Abstract: Introduction. In the conditions of the deteriorating environmental and social needs in the global economic community, the role of business in the social sphere is redefining. In contrast to the established understanding of the businesses operation purpose – earning profit, the approach to expand the scope of their competence in social aspects is distributed. In particular, the vast majority of businesses around the world introduce the activities of the concept of corporate social responsibility, which determines the vector of their further development and the strategy for improvement of society. This practice is almost absent in Ukrainian realities. Purpose. To ground the scientific and methodological principles to the evaluation of the banks corporate social responsibility concept implementation. To assign the rating of the implementation level of the concept to banks of I group according to the NBU classification. Methodology. The algorithm of evaluation of the banks corporate social responsibility concept implementation in Ukrainian banks is developed by using the concept of Index which summarizes the expert assessment on the compliance of banking and basic principles of this concept: transparency; social rights and guarantees of personnel level providing; service quality; satisfying the interests of stakeholders; opportunities of banking information security; environment improvement; cooperation with non-profit organizations; bank’s compliance with the Code of Ethical Conduct. Findings. The practicability of adoption the special standard of corporate social responsibility in Ukrainian banks based on international standards is grounded. Also, separately in different directions of doing socially responsible business conducted the evaluation of the level of implementation corporate social responsibility concept in 12 Ukrainian banks by using the proposed Index. The rating of studied banks is created. Index of social aspects implementation for chosen banks is calculated. As a result of these ratings formation, the absolute leader in the process of social aspects implementation in banks activity is PJSC «CB «Nadra». The lowest rating has JSC «Brokbiznesbank». Conclusion. The created rating of socially responsible banks will allow the management and shareholders of a particular bank compare practices of social responsible business with different banks. Clients and other stakeholders will have access to information on compliance with the principles of corporate social responsibility concept and implemented projects.

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