Assessment of investment attractiveness of socially rsponsible enterprises on the example of companies operating in the Baltic countries

Abstract

The aim of the article is to assess the investment attractiveness of socially responsible enterprises, by analysing the theoretical aspects of the assessment of investment attractiveness and social responsibility of enterprises. For the assessment of attractiveness of such companies some socially responsible enterprises operating in the Baltic States are taken. After the analysis of theoretical presumptions authors has evaluated investment attractiveness of the companies that dominate in share circulation at Nasdaq Baltic stock exchange. In reference to the financial reports of 2018, 2019 and 2020, financial ratios, like return on equity, turnover of current assets, return on assets, return on sales and others, that measure investment attractiveness were calculated. This research has shown that the methodology for the evaluation of investment attractiveness is appropriate and applicable in case of socially responsible companies.