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Social Return on Investment Analysis in the Context of Corporate Social Responsibility

机译:企业社会责任背景下的社会投资收益分析

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摘要

This paper is dedicated to the Social Return on Investment (SROI) Analysis as a possible tool for assessment of Corporate Social Responsibility (CSR). Firstly, the attention is focussed on CSR problems, the concept of CSR is defined, CSR areas in its alternative concepts are identified, and possible approaches to assessment of CSR are characterized, including the SROI Analysis. Secondly, the essence of the SROI Analysis is explained, the main approaches to the SROI Analysis are compared, and a general proposal for methodology to be used in the conditions of the Czech Republic is given. Subsequently, the current situation is evaluated, and the possible areas of application as well as the complicating factors of the SROI Analysis application in the conditions of the Czech Republic are characterized. In conclusion, there are recommendations for improvement of the current situation.
机译:本文致力于社会投资回报率(SROI)分析,作为评估企业社会责任(CSR)的可能工具。首先,将注意力集中在企业社会责任问题上,定义企业社会责任的概念,确定企业社会责任的替代概念,并描述评估企业社会责任的可能方法,包括SROI分析。其次,解释了SROI分析的本质,比较了SROI分析的主要方法,并给出了在捷克共和国条件下使用的方法的一般建议。随后,对当前状况进行评估,并描述了在捷克共和国条件下可能的应用领域以及SROI Analysis应用程序的复杂因素。最后,提出了改善当前状况的建议。

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