METHODOLOGICAL SUPPORT FOR ASSESSING A JOINT-STOCK COMPANY'S CORPORATE SOCIAL RESPONSIBILITY STATE

The article summarizes the methodological provisions and approaches to assessing the jointstock company's corporate social responsibility state. The advantages and limitations of existing methodological approaches to assessing the business's corporate social responsibility state have been characterized. The reasons for economic prerequisites and possible target benchmarks methodological multiplicity emergence for assessing the business's corporate social responsibility state have been determined. The conceptual nature of the research positions ambiguity on understanding the nature of the corporate social responsibility social phenomenon, which determines the evolution of scientists' views on the problems of streamlining the corporate social responsibility state, has been proved. The relevance of using the performance concept provisions has been substantiated to improve the methodological support for assessing the corporate approach state. The author substantiates the necessity of allocating three key components that characterize the formation of corporate social responsibility of business (cost, performance, corporate and behavioral) in the context of implementing business activities in the field of corporate social responsibility. The approaches for assessing a business's corporate social responsibility state have been differentiated through the dichotomy of insider (direct participation in the corporation's business activities and management) and outsider (indirect participation in business through the provision of various types of resources to the corporation) representation. An indicators system for insider and outsider assessment of a joint-stock company's corporate social responsibility state has been developed