Evaluation of investment projects in the framework of the concept of corporate social responsibility.

Introduction. Currently, the investment policy of most major companies includes a wide range of goals of not only financial, but also social and/or environmental nature. Managers seeking to maximize the value of the company face the problem of reconciling the conflicting goals of numerous stake-holders, the solution of which is possible within the framework of the implementation of the principles of corporate social responsibility (CSR) in their activeties. The presence of a balanced scorecard is a prerequisite for assessing investment projects, the construction of which is possible within the framework of the concept of corporate social responsibility. Goal. The purpose of the study is to assess the possibility and feasibility of using multi-criteria decision-making methods in the selection of investment projects that take into account the principles of CSR, as well as to develop and test an algorithm for ranking investment projects within the framework of socially responsible investing. Materials and methods. In the framework of the scientific study, the authors used multi-criteria assessment methods for investment projects. Results and discussion. The results of the study showed that government bodies can use the multi-criteria ranking methodology when selecting investment projects at the expense of budgetary funds. It allows for an adequate assessment of the contribution of investment projects to solving strategic tasks related to ensuring sustainable growth of industry complexes in the context of the ongoing growth of sanctions pressure on the national economy. Conclusion. The concept of corporate social responsibility is based on a multi-factor strategy that includes diverse quantitative and qualitative indicators, which allows achieving a balance of interests of the state, business and society. CSR refers to the use of a set of financial, social and environmental indicators of a corporation when doing business. Recently, much has been done to make the use of CSR principles in practice accountable and transparent. However, despite the fact that numerous standards for assessing CSR have been developed, the need to find tools and methods to improve the efficiency of management decision-making, especially in investment activities, remains relevant

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