woeamМир экономики и управленияWorld of Economics and Management2542-04292658-5375Новосибирский национальный исследовательский государственный университет10.25205/2542-0429-2024-24-2-5-33woeam-731Research ArticleИНСТИТУЦИОНАЛЬНЫЙ АНАЛИЗINSTITUTIONAL ANALYSISПроблемы измерения социальных эффектов в проектах социальной инфраструктурыChallenges in Evaluation of Social Effects of Social Infrastructure Projectshttps://orcid.org/0009-0007-7898-4125ЗафаржоноваМ. Р.ZafarjonovaM.

Зафаржонова Мохидилхон Равшанжон кизи - инженер Института экономики и организации промышленного производства СО РАН; аспирант НГУ.

Новосибирск

Scopus Author ID 58097208500

Mokhidilkhon Zafarjonova - Engineer, Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Sciences; Postgraduate student, Economics and Management of the National Economy, Novosibirsk State University.

Novosibirsk,

Scopus Author ID 58097208500

m.zafarjonova@gmail.comhttps://orcid.org/0000-0001-8636-5219НовиковаТ. С.NovikovaT. S.

Новикова Татьяна Сергеевна - ведущий научный сотрудник Института экономики и организации промышленного производства СО РАН; доктор экономических наук, профессор НГУ.

Новосибирск

РИНЦ 76283, WOS Researcher ID 000589725700034, Scopus Author ID 44661276300

Tatiana S. Novikova - Leading Researcher, Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Sciences; Doctor of Economic Sciences, Professor, Novosibirsk State University.

Novosibirsk

RSCI 76283, WOS Researcher ID 000589725700034, Scopus Author ID 44661276300

tsnovikova@mail.ruИнститут экономики и организации промышленного производства СО РАН; Новосибирский государственный университетРоссияInstitute of Economics and Industrial Engineering SB RAS; Novosibirsk State UniversityRussian Federation202407052024242533Copyright © Зафаржонова М.Р., Новикова Т.С., 20242024Зафаржонова М.Р., Новикова Т.С.Zafarjonova M., Novikova T.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://woeam.elpub.ru/jour/article/view/731

При переходе к устойчивому развитию весьма актуальным становится вопрос о разработке новых подходов к изменению содержания и методов оценки социальных эффектов. В течение последних десятилетий наблюдается опережающий рост исследований и публикаций именно в этом направлении. За это время обязательства по нефинансовой отчетности организаций в некоторых странах были установлены на законодательном уровне. Однако постоянно проявляются проблемы с согласованностью общей терминологии, а также концептуальные различия между сформулированными понятиями в зарубежной и отечественной литературе, что затрудняет получение и обмен знаниями в этой области исследований. В предлагаемой статье мы классифицируем подходы к определению социальных эффектов, что помогает сформировать более четкое представление об этой концепции, следовательно, проанализировать методы оценки последствий принятия решений в программах и проектах. Отдельно исследуются различия в формулировке данного понятия в зарубежной и отечественной литературе. В статье также рассматривается несколько методов, широко применяемых при оценке социальных эффектов, с разделением на методы оценки (анализ затрат и выгод, анализ затрат и результативность, анализ затрат и полезность, социальная рентабельность инвестиций) и методы измерения (макроэкономические и микроэкономические). В результате обеспечивается систематизация концептуальных подходов к формулировке социальных эффектов.

In transition to sustainable development, the development of new approaches to changing the content and methods for assessment of social effects becomes still more crucial. Over the past decades, there has been a rapid growth of research and publications in this direction. In a number of countries, non-financial reporting has become mandatory at legislative level so far. However, problems with the consistency of terminology in general, as well as conceptual differences between concepts formulated in foreign and Russian literature, remain unresolved, making it difficult to obtain and share knowledge in this area of research. In the paper, we classify approaches to the definitions of social effects, which helps us to have a clear vision of this concept and, therefore, understand the evaluation methods used in assessing the consequences of programs and projects. In particular, the differences in the formulation of the concept in foreign and Russian literature are examined. The paper also discusses a number of methods widely used for assessing social impacts, dividing them into assessment methods (cost-benefit analysis, cost-benefit analysis, cost-utility analysis, social return on investment) and evaluation methods (macroeconomic and microeconomic). As a result of the work, a systematization of conceptual approaches to the formulation of social effects can be highlighted.

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The authors declare that there are no conflicts of interest present.