Витрати на робочу силу: соціальні інвестиції для сталого людського розвитку

Abstract

The article is devoted to the study of social investment as elements of labor costs to ensure sustainable human development at the corporate level. Based on the generalization of approaches to understanding and evaluating social investment, concepts of sustainable human development and social responsibility of the organization, it is proposed to consider certain elements of labor costs as internal social investment to ensure sustainable human development. The purpose of the study is to analyze internal social investment in the structure of labor costs, identify key issues and areas for improvement to ensure sustainable human development at the corporate level. The scientific novelty of this work is the substantiation of the methodological approach to the study of labor costs in terms of separation in their structure of internal social investment to ensure sustainable human development in the context of the concept of social responsibility of the organization. This allows to analyze the overall dynamics and structure, sectoral and regional disparities in internal social investment of companies as elements of labor costs, to identify the main problems of social investment in sustainable human development at the corporate level and suggest the ways to improve labor cost statistics, in particular, to improve mechanisms of social dialogue in terms of concluding collective agreements and contracts. To achieve this goal, the following research methods are used: comparative and statistical analysis of data, graphical method of presenting results for quantitative assessment and study of the dynamics of labor costs; methods of system approach, logical analysis, induction and deduction, generalization and analogy in substantiation and development of a methodological approach to the definition of internal social investment at the corporate level as elements of labor costs. Global and European approaches to understanding social investment, sustainable human development, and social responsibility of the organization and labor costs are generalized. Based on the national and international statistics, the dynamics and structure of labor costs by type of economic activity, size of enterprises and regions of Ukraine, their sectoral and regional disparities are analyzed, and the main problems of social investment of sustainable human development at the corporate level are identified. The directions of improvement of statistics of labor costs are proposed, in particular for increase of efficiency of mechanisms of social dialogue in the part of the conclusion of collective agreements and agreements.