Purpose. To develop methodological framework for the assessment of social responsibility in the field of remuneration and its informational support in manufacturing by types of economic activity. Methodology. This paper draws on theoretical and methodological concerns of modern economics, research works by domestic and foreign scientists with regard to issues of social and employment sphere, social responsibility, and decent work. While investigating the issue, the authors used the following research methods: generalisation, systematisation, analysis and synthesis (to analyse theoretical and methodological advances regarding the assessment of social responsibility in employment relations); statistical analysis (to diagnose informational support of implementing social responsibility); aggregation (to assess social responsibility in the field of remuneration); comparative analysis (to diagnose the level of social responsibility in the field of remuneration in manufacturing by types of economic activity); expert assessments (to substantiate the weighting coefficients of partial indices). Findings. The research generalised and systematised approaches of scientists in terms of determining the content of social responsibility in employment relations, as well as analysed existing methodological framework for the assessment of social responsibility and criteria of international standards in this field. Basing on the received data, the paper substantiated the indicators for the assessment of social responsibility in the field of remuneration with their distribution to incentives and disincentives. The authors developed an aggregate index to determine the level of social responsibility in the field of remuneration and tested its calculation with regard to manufacturing in Ukraine by types of economic activity. Originality. The methodological framework of social responsibility assessment in the field of remuneration, which is based on the calculation of the aggregate index that uses incentives and disincentives, has been improved. Unlike the current practice, the methodological principles use the indicators that characterise the level of compliance with the requirements of legislation, as well as additional obligations, in terms of social responsibility concept. Practical value. The developed and substantiated methodological principles allow assessing the effectiveness of remuneration regulation in various types of economic activity, as well as the level of material well-being of employees with sufficient objectivity. The use of the social responsibility index in the field of remuneration allows determining "bottlenecks" in social policy basing on obtained partial and aggregate indicators and defining priority directions of social and employment sphere development. It will also serve as a basis for improving the interaction of social partners and substantiating their requirements and suggestions when concluding collective employment agreements at different levels.

 Наукова періодика України 

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