Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed.Design/Methodology/Approach: The scoping review is the method used in this study. The scoping question is: What do we know about the construction of indices evaluating the socially responsible behaviour of organisations from the existing expert resources?Results: The analysis of 20 papers shows that there is no consensus about the method of determining the weights and constructing the index. There are 4 approaches to the aggregated index construction. The first one uses the percentage of filling the specific criteria or the average of values of specific dimensions of the index. The second one uses the multi-criteria decision-making methods (most often the Analytical hierarchical process method). The third one uses unconventional linguistic models and fuzzy logic and finally, the fourth one uses the factor analysis or the method of the main components.Conclusion: The main feature of CSR indices lies in their methodological disunity. It complicates the understanding of the CSR outputs and essentially makes it impossible to create a CSR performance ranking, especially for small and medium-sized enterprises (hereinafter referred to as SMEs).
Economic entities as integral parts of the social system have an impact on it. The complexity of structures and uncertainty of behaviour which are also conditioned by incorporating the human factor are the typical characteristics of economic entities and the social system. The lack of precise measurement data as well as precise information is their typical feature. Methods of creating computer models of such systems must therefore be based on uncertain, incomplete or approximate data and hypothetical assumptions. The paper deals with the synthesis of the abstract model of the expert system for determining the level of corporate social responsibility of an enterprise (CSR) with the use of methods of artificial intelligence. The linguistic rule model is built on the basis of the expert determination of the level of CSR based on the level of care for employees, level of supplier-customer relations, level of its ecological behaviour, and compliance with legal obligations. The linguistic modelling method is based on the theoretical approach to fuzzy set mathematics and fuzzy logic. The aim of the paper is the presentation of the system for determining the level of CSR with the use of non-conventional non-numerical methods as well as simulative presentation of the efficiency of its functions. The above-mentioned expert system is a relevant module of the built hierarchical structure aimed at the research of impacts of activities of economic entities on the social system.
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