Abstract

The relevance of the work is due to the presence of many factors that influence the process of implementing the principles of social responsibility of small and medium-sized businesses. There are a certain number of drivers for the development of social responsibility of business, characteristic of small and medium-sized en-terprises. The aim of the study is to analyze the peculiarities of the implementation of the principles of social responsibility of small and medium-sized enterprises. Thin the framework of the theoretical part of the imple-mented research, the works of both domestic and foreign researchers were analyzed, whose scientific interests were formed around the peculiarities of the implementation of social responsibility of small and medium-sized enterprises. Especially noteworthy are the works of R. Turnaev, A. Vavilina, V. Lukashevich, N. Vovchenko, O. Andreeva, M. Izmailova, and others. Also, as part of the analysis of secondary data, a comparative analysis of the research results of scientists in the field of the specifics of social responsibility of small and medium-sized enterprises was carried out. An expert survey was also conducted as part of the study (n = 27). The key drivers of the development of social responsibility of small and medium-sized enterprises are considered, their role in the development of the concept of social efficiency is revealed. Conclusion dwells upon the fact that the inte-gration of the principles of social responsibility in the activities of small and medium-sized enterprises is one of the most important components determining its development in the context of actualization of the sustainable development agenda.

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