| Summary: | The need of ecological and demographic equilibrium demands implementation of social investments, including business within realization of corporate social responsibility that, in turn, needs validity of calculations for the assessment of efficiency and effectiveness of the respective projects. Nowadays, many companies develop their own techniques of the social projects’ assessment, which can use the same parameter, but measure it in another way. And in this sense, they often become incomparable. The main contents of the concept of the corporate social responsibility are stated, and the existing indicators and approaches to the assessment of corporate social responsibility of business are considered in the article. The dynamics of the development of corporate social responsibility in Russia is also presented in the article. The methodical approach to the efficiency of the investments carried out by business and aimed at the development of workers, local community and ecology is the result of the research. These results can be used for the assessment of the efficiency of the projects implemented by business within corporate social responsibility.
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