Purpose. To develop a comprehensive methodology for assessing the effectiveness of social investment of metallurgical enterprises by a decoupling approach, which facilitates to form a clear idea of the investor 's intentions to support socially important initiatives and to make a realistic portfolio in terms of achieving the impact goals. Methodology. During the present research, the statistical methods of time series processing and correlation-regressive analysis are used in determining the dependence of the Decoupling Factor of social values on the amount of capital investment to create them. Decoupling analysis is applied in assessing the effectiveness of social investments of Metinvest Holding and the formation of its portfolio in terms of achieving impact goals. Strategic analysis is put to use in forecasting the effectiveness of social investment Metinvest Holding on the medium perspective. Findings. It is stated that the strategic orientation of transformational changes in the economy is currently the sustainable development of industrial enterprises, the achievement of which, in particular, is possible with the consistent application of the arsenal of fair working conditions, professional growth and welfare of employees, among which social investment has become widespread in foreign practice. The international standards on corporate social responsibility of companies are analyzed and the content component of the concept of "social investment" is revealed according to the functional approach. Emphasis is placed on the need to assess the effectiveness of social investment by the decoupling approach. The essence of the decoupling and its significance in the process of social investment are revealed. The authors & method for evaluating the effectiveness of social investment by the decoupling approach is proposed. The classification of decoupling effect types according to P. Tapio has been modified by distinguishing types of social-decoupling effect. The expediency of supplementing GRI 400 "Social Standards" with the group of indicators GRI-420 "Efficiency of Social Investments" is substantiated. Originality. The theoretical and methodological provisions in the field of social investment are deepened by developing an authors & methodology for assessing the effectiveness of social investment by decoupling approach. In contrast to the existing transformational changes in the economy, the methodology helps to make a clear understanding about the investor's intentions and his/her realistic portfolio in terms of achieving the set impact goals. Taking into account the requirements of the UN Resolution "Transforming our world: the 2030 Agenda for Sustainable Development", the ISO 26000 Social Responsibility Guide (2010) and the AA1000 AS Social Reporting Standard, it is proposed to supplement GRI-400 "Social Standards" with a group of indicators for assessing the effectiveness of social investment by the decoupling approach.

 Наукова періодика України 

---

Додаткова інформація про автора(ів) публікації:
(cписок формується автоматично, до списку можуть бути включені персоналії з подібними іменами або однофамільці)

• Ткаченко Алла Михайлівна (1953–) (економічні науки)
• Ткаченко Антон Сергійович (медичні науки)
• Левченко Наталія Микитівна (філологічні науки)
• Шишканова Ганна Анатоліївна (фізико-математичні науки)
• Швець Валерій Тимофійович (1949–) (фізико-математичні науки)
• Швець Василь Якович (економічні науки)
• Швець Володимир Миколайович (біологічні науки)
• Швець Віктор Олександрович (юридичні науки)
• Швець Валеріян Анатолійович (технічні науки)
• Швець Віра Антонівна (хімічні науки)
• Швець Валентина Іванівна (технічні науки)
• Швець Віта Андріївна (медичні науки)
• Іванова Марина Іллівна (економічні науки)

  Якщо, ви не знайшли інформацію про автора(ів) публікації, маєте бажання виправити або відобразити більш докладну інформацію про науковців України запрошуємо заповнити "Анкету науковця"