ДІАЛЕКТИКА СОЦІАЛЬНО-ПЕРЕТВОРЮВАЛЬНИХ ІНВЕСТИЦІЙ В СФЕРІ УПРАВЛІННЯ ТРАНСПОРТНИМ ПІДПРИЄМСТВОМ

Abstract

UDC 658+330.322.4+330.322.54+330.59; JEL Classification: D64:E220:I3 Purpose: The proposed work will consider the actual issue of implementing the principles of impact-investing or social transformation investment into the management of the enterprise. The urgent issue of functioning of the enterprise in accordance with the concept of sustainable development with the aim of meeting the requirements of modern socially responsible business management will be considered. In addition, the proposed work will focus on the effectiveness of impact-investing and emphasize the important role of corporate social responsibility in the enterprise. Methodology of research : the method of dialectical cognition - for a flexible, critical and consistent consideration of the theory of social transformative investments; the method of abstraction - to separate from the inessential features of the problem being studied, while simultaneously highlighting the properties that are important for this study; theoretical generalization and general logical methods of cognition – to consider existing information on a given issue. Findings: the paper presents an overview of the important issue for the introduction of social transformative investments for Ukraine, the urgency of which is due to the state's further steps towards integration with the European Community. In particular, the leading role of socio-ethical orientation of modern business and the need to implement the principles of corporate social responsibility in the process of attracting investment funds is emphasized. The importance of the Social Return on Investments (SROI) indicator is emphasized, because, despite the socially significant impetus of investment, the company is interested in a certain profitability of its own business. The paper considers the elements of the theory of change, which is an effective approach to defining the ways to achieve the set goals, and which will help focus resources on achieving the goal, outlines the expected results and generates a set of assumptions and ideas about the future development of the situation. In addition, an improved definition of the concept of sustainable development is presented in the paper, which is proposed to be considered in close interaction and communication with the activities on introducing into the management mechanism of the enterprise of socially-transformative investments. Originality: in the proposed work the author's view on Impact Investment theory and the expediency of its introduction into the management mechanism of the enterprise is presented. In addition, the article presents an improved definition of the concept of sustainable development, which is proposed to be considered in close interaction and communication with activities for the introduction of social transformative investments into the activity of the enterprise. Practical value: Investing in social and transformational projects is now part of the program of sustainable development of both an individual enterprise and the world as a whole. It is this type of investment, such as investment impacts, is well integrated into the management of the enterprise, will enable the modern business entity to take a worthy position in the market and conduct active social work aimed at building a modern society with valid social responsibility guidelines. The paper proposes the implementation of the principles of impact-investing in the transport industry through the format of «Green Bonds», which will provide a permanent transition to an environmentally sustainable economy.