| Autor: |
M.M. Strelnik, Industrial Complexes |
| Rok vydání: |
2020 |
| Předmět: |
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| Zdroj: |
Scientific Review: Theory and Practice. 10:1949-1961 |
| ISSN: |
2226-0226 |
| DOI: |
10.35679/2226-0226-2020-10-9-1949-1961 |
| Popis: |
The article examines the economic impact of the costs associated with corporate social responsibility (CSR). The author has developed a formula that determines the growth rate of operating profit when CSR costs appear in order to preserve the source of investment and pay dividends. When implementing CSR activities with significant costs for one enterprise, it is proposed to allocate costs between stakeholders in the implementation of joint CSR. This makes it possible to take into account the individual possibility of each participant in a joint CSR to receive the necessary operating profit to preserve the source of investment and pay dividends when implementing joint CSR. The article also proposes an algorithm for distributing the costs of joint CSR among the participants (commercial legal entities) in order to determine the level of costs of joint CSR and the ability of the participants to cover these costs. The algorithm for distributing the joint CSR costs between the participants can be repeated several times to obtain equality between the costs of CSR and the amount of costs that the participants of the joint CSR can cover. Enterprises participating in network interaction (cluster) can carry out joint CSR based on the distribution of costs among themselves. Thus, it becomes possible to jointly conduct not only commercial activities, but also the implementation of common measures for corporate social responsibility. The distribution of the joint CSR costs among the cluster members will make it possible to carry out activities, the costs of which one company cannot cover through its operating activities. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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