ПРИНЦИПИ ТА ФУНКЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ У ЗАБЕЗПЕЧЕННІ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВА

Abstract

The article examines the principles and functions of corporate social responsibility in ensuring the sustainable development of the enterprise. The concept of corporate social responsibility is defined as a concept that defines the obligations of the enterprise to society and the environment, which go beyond the simple implementation of legislation and regulatory requirements. It is summarized that the principles determine the rules and norms of management activity, which form the basis of the functioning of corporate social responsibility at all levels of strategic management of the enterprise. The author's system of basic principles of corporate social responsibility in ensuring the sustainable development of the enterprise is proposed. Accountability, transparency, ethical behavior, interaction with stakeholders, compliance with legal regulations, international standards, protection of human rights, environmental protection, economic stability, innovation and development are defined as key principles that contribute to the sustainable development of the enterprise and positive impact on society and the environment. It has been proven that taking these principles into account helps companies create effective social responsibility strategies, contribute to the improvement of people's lives and the preservation of natural resources. It is well-founded that the functions of corporate social responsibility determine a set of tasks and duties that the enterprise performs to take into account social, environmental and ethical aspects in its activities. The grouping of the most important functions according to the areas of implementation of tasks and responsibilities of the enterprise in the field of corporate social responsibility is presented. In general, the main functions of corporate social responsibility include protecting the interests of employees and ensuring safe working conditions, preserving the environment and reducing the negative impact on nature, supporting consumers and the public, as well as establishing high standards of ethics and corporate behavior.